This excerpt taken from the WRES 10-Q filed May 4, 2007.
Changes in internal control
We continue to implement a new integrated accounting system using a multi-phased approach which has resulted in certain changes in internal controls. The internal controls which changed were successfully tested in the quarter ended March 31, 2007. There have been no other changes in the Companys internal control over financial reporting during the period covered by this quarterly report on Form 10-Q that have materially affected, or a reasonably likely to materially affect, the Companys internal control over financial reporting.