Audit 324529

FY End
2024-05-31
Total Expended
$5.82M
Findings
20
Programs
7
Organization: Rural Health Services, Inc. (SC)
Year: 2024 Accepted: 2024-10-11
Auditor: Terry Horne CPA

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
502533 2024-001 Material Weakness - C
502534 2024-001 Material Weakness - C
502535 2024-001 Material Weakness - C
502536 2024-001 Material Weakness - C
502537 2024-001 Material Weakness - C
502538 2024-002 Material Weakness - I
502539 2024-002 Material Weakness - I
502540 2024-002 Material Weakness - I
502541 2024-002 Material Weakness - I
502542 2024-002 Material Weakness - I
1078975 2024-001 Material Weakness - C
1078976 2024-001 Material Weakness - C
1078977 2024-001 Material Weakness - C
1078978 2024-001 Material Weakness - C
1078979 2024-001 Material Weakness - C
1078980 2024-002 Material Weakness - I
1078981 2024-002 Material Weakness - I
1078982 2024-002 Material Weakness - I
1078983 2024-002 Material Weakness - I
1078984 2024-002 Material Weakness - I

Contacts

Name Title Type
MM85YEHUCL39 Kyle Herbert Auditee
8033807011 Terry Horne Auditor
No contacts on file

Notes to SEFA

Title: Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A Basis of presentation described
Title: Loans Outstanding Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Organization has elected not to use the 10 percent de minimus indirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A Outstanding Loans Detailed

Finding Details

Finding: 2024-001 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several advance draws of federal funds that were not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. Cause: The Organization made draws of federal grant funds in advance of making the qualifying expenditures. Effect: The Organization held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: Efforts should be made to ensure advance draws of federal funds do not occur prior to the Organization making the related qualifying expenditures. Views of Responsible Officials: The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization to ensure that advance draws of federal funds do not occur. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-001 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several advance draws of federal funds that were not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. Cause: The Organization made draws of federal grant funds in advance of making the qualifying expenditures. Effect: The Organization held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: Efforts should be made to ensure advance draws of federal funds do not occur prior to the Organization making the related qualifying expenditures. Views of Responsible Officials: The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization to ensure that advance draws of federal funds do not occur. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-001 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several advance draws of federal funds that were not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. Cause: The Organization made draws of federal grant funds in advance of making the qualifying expenditures. Effect: The Organization held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: Efforts should be made to ensure advance draws of federal funds do not occur prior to the Organization making the related qualifying expenditures. Views of Responsible Officials: The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization to ensure that advance draws of federal funds do not occur. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-001 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several advance draws of federal funds that were not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. Cause: The Organization made draws of federal grant funds in advance of making the qualifying expenditures. Effect: The Organization held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: Efforts should be made to ensure advance draws of federal funds do not occur prior to the Organization making the related qualifying expenditures. Views of Responsible Officials: The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization to ensure that advance draws of federal funds do not occur. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-001 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several advance draws of federal funds that were not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. Cause: The Organization made draws of federal grant funds in advance of making the qualifying expenditures. Effect: The Organization held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: Efforts should be made to ensure advance draws of federal funds do not occur prior to the Organization making the related qualifying expenditures. Views of Responsible Officials: The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization to ensure that advance draws of federal funds do not occur. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-002 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow Uniform Guidance procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain capital expenditures over $10,000 as required by Uniform Guidance. Effect: Purchases were made that did not adhere to the Uniform Guidance requirements. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by Uniform Guidance. The Organization’s procurement policies should also be updated to conform to the Uniform Guidance procurement thresholds. Views of Responsible Officials: Management concurs. Policies will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-002 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow Uniform Guidance procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain capital expenditures over $10,000 as required by Uniform Guidance. Effect: Purchases were made that did not adhere to the Uniform Guidance requirements. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by Uniform Guidance. The Organization’s procurement policies should also be updated to conform to the Uniform Guidance procurement thresholds. Views of Responsible Officials: Management concurs. Policies will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-002 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow Uniform Guidance procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain capital expenditures over $10,000 as required by Uniform Guidance. Effect: Purchases were made that did not adhere to the Uniform Guidance requirements. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by Uniform Guidance. The Organization’s procurement policies should also be updated to conform to the Uniform Guidance procurement thresholds. Views of Responsible Officials: Management concurs. Policies will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-002 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow Uniform Guidance procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain capital expenditures over $10,000 as required by Uniform Guidance. Effect: Purchases were made that did not adhere to the Uniform Guidance requirements. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by Uniform Guidance. The Organization’s procurement policies should also be updated to conform to the Uniform Guidance procurement thresholds. Views of Responsible Officials: Management concurs. Policies will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-002 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow Uniform Guidance procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain capital expenditures over $10,000 as required by Uniform Guidance. Effect: Purchases were made that did not adhere to the Uniform Guidance requirements. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by Uniform Guidance. The Organization’s procurement policies should also be updated to conform to the Uniform Guidance procurement thresholds. Views of Responsible Officials: Management concurs. Policies will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-001 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several advance draws of federal funds that were not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. Cause: The Organization made draws of federal grant funds in advance of making the qualifying expenditures. Effect: The Organization held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: Efforts should be made to ensure advance draws of federal funds do not occur prior to the Organization making the related qualifying expenditures. Views of Responsible Officials: The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization to ensure that advance draws of federal funds do not occur. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-001 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several advance draws of federal funds that were not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. Cause: The Organization made draws of federal grant funds in advance of making the qualifying expenditures. Effect: The Organization held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: Efforts should be made to ensure advance draws of federal funds do not occur prior to the Organization making the related qualifying expenditures. Views of Responsible Officials: The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization to ensure that advance draws of federal funds do not occur. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-001 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several advance draws of federal funds that were not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. Cause: The Organization made draws of federal grant funds in advance of making the qualifying expenditures. Effect: The Organization held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: Efforts should be made to ensure advance draws of federal funds do not occur prior to the Organization making the related qualifying expenditures. Views of Responsible Officials: The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization to ensure that advance draws of federal funds do not occur. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-001 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several advance draws of federal funds that were not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. Cause: The Organization made draws of federal grant funds in advance of making the qualifying expenditures. Effect: The Organization held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: Efforts should be made to ensure advance draws of federal funds do not occur prior to the Organization making the related qualifying expenditures. Views of Responsible Officials: The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization to ensure that advance draws of federal funds do not occur. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-001 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several advance draws of federal funds that were not disbursed in a timely manner for program expenditures. The Organization is required to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes. Cause: The Organization made draws of federal grant funds in advance of making the qualifying expenditures. Effect: The Organization held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: Efforts should be made to ensure advance draws of federal funds do not occur prior to the Organization making the related qualifying expenditures. Views of Responsible Officials: The Organization understands the requirements to disburse federal funds in a timely manner. Procedures will be established to minimize the time elapsing between the transfer of funds to the Organization from the U.S. Treasury and the issuance of payments for program purposes by the Organization to ensure that advance draws of federal funds do not occur. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-002 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow Uniform Guidance procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain capital expenditures over $10,000 as required by Uniform Guidance. Effect: Purchases were made that did not adhere to the Uniform Guidance requirements. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by Uniform Guidance. The Organization’s procurement policies should also be updated to conform to the Uniform Guidance procurement thresholds. Views of Responsible Officials: Management concurs. Policies will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-002 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow Uniform Guidance procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain capital expenditures over $10,000 as required by Uniform Guidance. Effect: Purchases were made that did not adhere to the Uniform Guidance requirements. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by Uniform Guidance. The Organization’s procurement policies should also be updated to conform to the Uniform Guidance procurement thresholds. Views of Responsible Officials: Management concurs. Policies will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-002 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow Uniform Guidance procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain capital expenditures over $10,000 as required by Uniform Guidance. Effect: Purchases were made that did not adhere to the Uniform Guidance requirements. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by Uniform Guidance. The Organization’s procurement policies should also be updated to conform to the Uniform Guidance procurement thresholds. Views of Responsible Officials: Management concurs. Policies will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-002 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow Uniform Guidance procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain capital expenditures over $10,000 as required by Uniform Guidance. Effect: Purchases were made that did not adhere to the Uniform Guidance requirements. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by Uniform Guidance. The Organization’s procurement policies should also be updated to conform to the Uniform Guidance procurement thresholds. Views of Responsible Officials: Management concurs. Policies will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024
Finding: 2024-002 Procurement, Suspension and Debarment Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.224 and 93.527 Criteria: Procurement 45 CFR 75.329 and 45 CFR 75.213 Condition: The Organization did not follow Uniform Guidance procurement requirements for the purchase of goods or services. Cause: The Organization did not obtain quotes or bids for certain capital expenditures over $10,000 as required by Uniform Guidance. Effect: Purchases were made that did not adhere to the Uniform Guidance requirements. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that procurement controls be implemented to ensure that quotes or bids are obtained as required by Uniform Guidance. The Organization’s procurement policies should also be updated to conform to the Uniform Guidance procurement thresholds. Views of Responsible Officials: Management concurs. Policies will be updated, and employees will be trained to ensure compliance of the procurement requirements. Contact Person: Donald Branum, CEO Anticipated Date of Completion: October 31, 2024