Thankyou for all of your "high quality" responses from the UK to Austrailia. I created 
the following summary from the eight responses I received.

"Defining a Critical Issue"

Critical Issue (Significant Issue)
An issue that needs to specifically be brought to the attention of the Board of 
Directors.

Issues where the Impact and the Likelihood of the impact occurring are both relatively 
High.
Key Impacts - Those with the following nature:
*       Financial (Reporting, Cost Control, Revenue)
*       Legal (Regulatory Sanctions, Penalties)
*       Reputation (Detrimental Public Interpretation)
*       Strategic (Impacts Achievement of Top Organizational Goals)

Other Impacts
*       Liquidity/Credit (Ability to Continue Operations) 

Action Plan
Rate each issue as High, Medium, or Low based on the definition above. For all High 
issues to be reported to the Board attempt to quantify or describe the type of impact 
in two or three sentences.


Thanks Again,

Dan Clayton
303 436-8821
Internal Auditor, CPA
Office of Integrity
DHHA


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