Croton Hospital was a not- for- profit entity. Because it experienced financial difficulties, the county in which the hospital was located assumed control of Croton’s assets and liabilities. The county executive appointed all five members of the hospital’s new board of trustees. The hospital’s chief accountant, who was not replaced, continued to use the same accounting principles and financial reporting used before the county takeover. Explain the position the county comptroller should take regarding Croton’s accounting and financial reporting.