Corrective Action Plans

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No. 2024-003 Subject: Allowable costs - Significant deficiency in internal control over compliance and compliance finding. Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: We will review the funding percentage i...
No. 2024-003 Subject: Allowable costs - Significant deficiency in internal control over compliance and compliance finding. Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: We will review the funding percentage in the accounting system to the approved percentages in the semi-annual time and effort logs to verify accuracy. These improved internal procedures will provide proper compliance over allowable costs. Annual audit of all grant-funded employee positions at the start of each school year, reviewed by grants team, HR, and accounting to verify accuracy of all employee costing allocations to grants.
The ESSER III 2024 Fall Report submitted to the California Department of Education on October 15, 2024, reflected the correction made to include the credit not reported on the prior ESSER III quarterly report. The Business Department has been added as an additional reviewer prior to submission.
The ESSER III 2024 Fall Report submitted to the California Department of Education on October 15, 2024, reflected the correction made to include the credit not reported on the prior ESSER III quarterly report. The Business Department has been added as an additional reviewer prior to submission.
Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Laura Meloy, VP, Finance Completion Date: June 30, 2025 Corrective Action: The ChildFund Management team has taken immediate action to discuss the importance of p...
Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Laura Meloy, VP, Finance Completion Date: June 30, 2025 Corrective Action: The ChildFund Management team has taken immediate action to discuss the importance of proper period end cut-offs with the Accounting and Grants Teams. Moving forward, the Grants and Project Management team will discuss expense cut-offs during the kick-off meetings and the importance of year-end accruals. The Accounting Department will also provide additional training and reminders around year-end cut-offs and the importance of reviewing invoice dates for accruals that are under our normal threshold of $1,000 USD for grants.
Higher Education Institutional Aid-Assistance Listing No. 84.031S Recommendation: We recommend the University adhere to their existing internal control policy regarding scholarship awards made from federal award funds. Explanation of disagreement with audit finding: There is no disagreement with the...
Higher Education Institutional Aid-Assistance Listing No. 84.031S Recommendation: We recommend the University adhere to their existing internal control policy regarding scholarship awards made from federal award funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Title V Grant personnel will submit awards to the Financial Aid Office for official award letter notice, adhering to existing internal control policy regarding scholarship awards. Name(s) of the contact person(s) responsible for corrective action: Connie Owens and Dasha Smith Planned completion date for corrective action plan: January 31, 2025
Higher Education Institutional Aid-Assistance Listing No. 84.031S Recommendation: We recommend the University review policies and procedures to ensure all personnel on federal grants documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: ...
Higher Education Institutional Aid-Assistance Listing No. 84.031S Recommendation: We recommend the University review policies and procedures to ensure all personnel on federal grants documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Time and effort reports will be reviewed and submitted monthly. Name(s) of the contact person(s) responsible for corrective action: Elizabeth McMurphy Planned completion date for corrective action plan: January 31, 2025
View Audit 331630 Questioned Costs: $1
Finding #2024-006 – Allowable Costs – Significant Deficiency. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: H027A230008. Recommendation: Provide additional training to employees on codi...
Finding #2024-006 – Allowable Costs – Significant Deficiency. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: H027A230008. Recommendation: Provide additional training to employees on coding and the determination of allowable costs. Planned corrective action: The Senior Director of Federal Programs is now reporting to the Vice President of Finance. She will work with the accounting team to ensure only allowable costs are charged to the IDEA, Part B program. Responsible officer: Kevin Byrne, Vice President of Finance. Estimated completion date: January 1, 2025.
Findings #2024-001 and #2024-003 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture: School Breakfast Program, AL#10.553, Contract #’s: 202423N109946 and 202120N19946, National School Lunch Program, AL#10.555, Cont...
Findings #2024-001 and #2024-003 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture: School Breakfast Program, AL#10.553, Contract #’s: 202423N109946 and 202120N19946, National School Lunch Program, AL#10.555, Contract #’s: 202423N109946 and 202222N109946, U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: H027A230008. Recommendation: Develop procedures to reconcile accounts payable batches to the related check run, restrict set up of vendors in the check processing application, and develop budget versus actual reporting for the corporate office. Planned corrective action: Management has already developed a process to reconcile accounts payable batches extracted from the Concur system to the related check run in the Ascender general ledger system. In addition, management will create a separation of duties for bank reconciliations and the setup of new vendors. Our financial analyst will also consistently develop budget versus actual reports for the corporate office as is done for the schools. Responsible officer: Kevin Byrne, Vice President of Finance. Estimated completion date: January 1, 2025.
November 19, 2024 US Department of Homeland Security Golder Ranch Fire District respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: BeachFleischman PLLC 1985 E. River Road, Suite 201 Tucson, AZ 85718...
November 19, 2024 US Department of Homeland Security Golder Ranch Fire District respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: BeachFleischman PLLC 1985 E. River Road, Suite 201 Tucson, AZ 85718 Audit Period: Year ending June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings – Major Federal Award Programs Audit 2024-001 Procurement Recommendation: We recommend the District implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200. Auditee response: Management is working on improving the documentation of their procurement policies, and will ensure any updated policies are in line with the requirements of 2 CFR Part 200. During the November 2024 Board meeting, the District approved changes to their procurement policies to be in line 2 CFR Part 200. If you have any questions regarding this plan, please call Dave Christian, at 520-825-9001 or dchristian@grfdaz.gov.
Name of Contact Person: Wanda Illescas, Interim Finance Officer Corrective Action Plan: Management intends to implement procedures to ensure that all federal expenditures for capital are properly approved prior to making the purchase or entering into a contract. Proposed Completion Date: Im...
Name of Contact Person: Wanda Illescas, Interim Finance Officer Corrective Action Plan: Management intends to implement procedures to ensure that all federal expenditures for capital are properly approved prior to making the purchase or entering into a contract. Proposed Completion Date: Immediately.
View Audit 331562 Questioned Costs: $1
COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Explanation of disagreement with audit finding: There is no disagr...
COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will formalize a review process to ensure all reports are reviewed and that the review is documented and retained. Name(s) of the contact person(s) responsible for corrective action: Jennifer Charneski Planned completion date for corrective action plan: December 31, 2024 If the United States Department of the Treasury has questions regarding this plan, please call Jennifer Charneski 203-656-7334.
Identifying Number: 2024-003 Suspension and Debarment—Material Weakness U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program...
Identifying Number: 2024-003 Suspension and Debarment—Material Weakness U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582 (Fresh Fruit and Vegetable Program) Federal award year 2023-2024 Summary of Finding: Criteria: The Uniform Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance retirements. Also, the Uniform Guidance (2 CFR 200.212 and 200.318(h)) stipulates that when a nonfederal entity enters into a contract or purchase with an entity (vendor or subrecipient), the nonfederal entity must verify the entity is not suspended or debarred from participation in federal programs/grants when expending $25,000 or more in a year. Condition: The District did not have controls in place to reasonably ensure any entity receiving more than $25,000 in federal grant funds was not suspended or debarred, prior to providing them with federal funds. Cause: A lack of controls to reasonably ensure this verification was performed. Effect or potential effect: The District did not have controls in place to reasonably ensure compliance with suspension and debarment requirements of the Uniform Guidance. The potential effect is submitting unallowable costs, or loss of federal funding. Corrective Action: Management has developed the following procedures to ensure that vendors are not suspended or debarred: • All current vendors will be checked against Sam.gov on a quarterly basis. • All vendors receiving Federal funds of $25,000 or greater will be checked prior to completion of any purchase requisition. • All vendor applicants will be required to sign a Certified document that they are not suspended or debarred along with the Vendor App. • All bids will have a Certified document included for vendors to submit that declares they are not suspended or debarred. Anticipated Completion Date: December 2024 (for the year ending June 30, 2025). Contact Person: Stacy Swenson, Director of Purchasing 816-321-5016 Stacy.swenson@nkcschools.org
CORRECTIVE ACTION PLAN 2024-002 – Written Policies Required by Uniform Grant Guidance Corrective Action: Institute a formal grant policy in accordance with Uniform Grant Guidance. Responsible Party: Finance Director Date to Complete By: 1-31-25
CORRECTIVE ACTION PLAN 2024-002 – Written Policies Required by Uniform Grant Guidance Corrective Action: Institute a formal grant policy in accordance with Uniform Grant Guidance. Responsible Party: Finance Director Date to Complete By: 1-31-25
Corrective Action Plan: As of 5/1/2024, Community Health Partners merged with One Health, which utilizes ADP as the electronic payroll service provider. The payroll process within One Health requires review and approval of timecards by supervisors and payroll administrators. One Health will ensure t...
Corrective Action Plan: As of 5/1/2024, Community Health Partners merged with One Health, which utilizes ADP as the electronic payroll service provider. The payroll process within One Health requires review and approval of timecards by supervisors and payroll administrators. One Health will ensure that payroll is processed and reviewed according to approved policies. Anticipated Completion Date: 12/31/2024 Contact Person Responsible for Corrective Action: Emily Faricy – Associate Vice President Finance
Corrective Action Plan: As of 5/1/2024, Community Health Partners merged with One Health, which utilizes a data analytics team along with the finance team to compile and review UDS data. UDS data validation, including classification of provider visits, begins early in the UDS preparation process and...
Corrective Action Plan: As of 5/1/2024, Community Health Partners merged with One Health, which utilizes a data analytics team along with the finance team to compile and review UDS data. UDS data validation, including classification of provider visits, begins early in the UDS preparation process and is verified by multiple sources. Classification of providers is verified by human resources, finance and the data/informatics team. Preparation of the UDS submission includes cross-referencing multiple data sets to ensure accuracy in classification of providers. Anticipated Completion Date: 2/15/2025 Contact Person Responsible for Corrective Action: Emily Faricy – Associate Vice President Finance
While the Village of Lexington followed current internal controls for all aspects of the federal awards granted, we did not adopt a document that covered all five compliance areas as outlined in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. A wr...
While the Village of Lexington followed current internal controls for all aspects of the federal awards granted, we did not adopt a document that covered all five compliance areas as outlined in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. A written policy and procedure document will be adopted by the Council by December 31, 2024.
Recommendation We recommend a verification process be established to ensure accuracy in manual journal entries and to prevent the occurrence of duplicate recordings. Regular reconciliations should be enhanced and additional review steps should be incorporated during the financial close process to...
Recommendation We recommend a verification process be established to ensure accuracy in manual journal entries and to prevent the occurrence of duplicate recordings. Regular reconciliations should be enhanced and additional review steps should be incorporated during the financial close process to identify and correct errors promptly. Furthermore, future Federal Financial Report should take this error into account to accurately reflect cumulative expenditures. Management Response Corrective Action: Four Corners REC has added additional verification processes to ensure the accuracy of manual journal entries to prevent duplicate entries. Reconciliations will be done timely and accurately with added steps. Additional reviews will be done during financial closing and future federal expenditure reporting has been corrected. Due Date of Completion: Completed as of September 9, 2024 Responsible Party(ies): Finance Director
Finding 2024-003 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principle; Foster Care -Title IV-E (Foster Care), Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCD...
Finding 2024-003 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principle; Foster Care -Title IV-E (Foster Care), Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Supplemental Nutrition Assistance Program (SNAP) Cluster, Assistance Listing Number 10.561, 10.561-COVID, U.S. Department of Agriculture, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Corrective Action Plan: The county will conduct training on day sheet and time sheet processes. The county will complete random monthly reviews of day sheets and timesheets. For those staff identified by the random monthly review with discrepancies, supervisors will provide refresher training on day sheet and timesheet procedures. Additional targeted reviews will be completed monthly until the deficiencies are corrected. Proposed Completion Date: 1/31/2025 for initial department training 2/28/2025 initiate random monthly reviews of day sheets and timesheets 7/31/2025 for additional reviews as needed for identified staff and refresher trainings Name of Contact Person: Yolanda Mcinnis, Economic Services Division Director and Sheila Donaldson Child Welfare Division Director
Recommendation: We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization’s general ledger or other performance tracking methods be maintained and reconciled with copies of the reports to e...
Recommendation: We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization’s general ledger or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personnel responsible for providing secondary review and approval for the reports prior to submission can verify totals and metrics reported to ensure completeness and accuracy.
Recommendation: We recommend that the district re-review all costs charged to the program and isolate direct costs that comply with cost principle requirements. This should only include costs that are documented as directly applicable to the program. Direct costs should be charged at cost. Indirect ...
Recommendation: We recommend that the district re-review all costs charged to the program and isolate direct costs that comply with cost principle requirements. This should only include costs that are documented as directly applicable to the program. Direct costs should be charged at cost. Indirect costs including overhead, general administrative salaries and wages, untracked employee time, coordination fees, and other general and administrative costs associated with inventories should then be excluded from being charged to the program and applied to the grant using the indirect cost rate outlined in the grant agreement and reported accordingly. Further, we recommend the district implement a method of secondary review and approval over calculations for the indirect cost rate to ensure it is calculated completely and correctly
2024-004 Higher Educational Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit...
2024-004 Higher Educational Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A standard template will be used for all grants for time and effort reporting and a standard procedure for approvals will be enforced to show proper approvals from supervisors. Name(s) of the contact person(s) responsible for corrective action: Dr. Dustin Grover, VP of Academic Affairs; Amy Ishmael, VP of Student Affairs; Brando Glick, VP of Fiscal Affairs Planned completion date for corrective action plan: 12/31/24
Finding 2024-005 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-005 - Activities Unallowed or Allowed and Allowable Costs Cost Principles Type: Material weakness in internal control over compliance / Noncompliance. Condition: Expenditures charged to the grant were not authoriz...
Finding 2024-005 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-005 - Activities Unallowed or Allowed and Allowable Costs Cost Principles Type: Material weakness in internal control over compliance / Noncompliance. Condition: Expenditures charged to the grant were not authorized in the grant budget. Corrective action to be taken: Grant agreements will be reviewed, approved, and maintained by all applicable shareholders with correlating budgeting metrics in place to ensure compliance continuity throughout the life cycle of the grant. The collaborative approach is designed to provide a thorough understanding of allowable costs, provide redundancy in grant metrics in the event of personnel changes, and support the established internal controls to assure charges to the grant do not exceed the budget and only allowable costs are charged to the grant. Corrective action timeline: The corrective action is effective immediately. District leader responsible for Corrective Action Plan: The Finance Director will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance
Finding 2024-004 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-004 - Activities Unallowed or Allowed and Allowable Costs Cost Principles Type: Material weakness in internal control over compliance / Noncompliance. Condition: Expenditures charged to the grant were not authoriz...
Finding 2024-004 - Corrective Action Plan CHSD - 2023-2024 Audit Findings Finding 2024-004 - Activities Unallowed or Allowed and Allowable Costs Cost Principles Type: Material weakness in internal control over compliance / Noncompliance. Condition: Expenditures charged to the grant were not authorized in the grant budget. Corrective action to be taken: Grant agreements will be reviewed, approved, and maintained by all applicable shareholders with correlating budgeting metrics in place to ensure compliance continuity throughout the life cycle of the grant. The collaborative approach is designed to provide a thorough understanding of allowable costs, provide redundancy in grant metrics in the event of personnel changes, and support the established internal controls to assure charges to the grant do not exceed the budget. Corrective action timeline: The corrective action is effective immediately. District leader responsible for Corrective Action Plan: The Finance Director will be responsible for ensuring compliance with this corrective action. Respectfully submitted, Marc Forrest, Director of Finance
Management concurs with the finding that the internal control policy as it relates to cash disbursements was not followed. Management is committed to following the internal control policy and has added two additional reviews of all checks issued for greater than the specified threshold to ensure tha...
Management concurs with the finding that the internal control policy as it relates to cash disbursements was not followed. Management is committed to following the internal control policy and has added two additional reviews of all checks issued for greater than the specified threshold to ensure that each check issue includes two authorized signatures. One is completed by the person circulating the checks for signature and the other is completed by the person finalizing the payment processing procedures. Anticipated Completion Date: September 17, 2024
View Audit 330148 Questioned Costs: $1
Finding 2024-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$305,004 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs mu...
Finding 2024-008: Allowable Costs Capital Funds 14.872 Noncompliance: AGREED Questioned Costs-$305,004 RCHA agrees that the five-year plan indicates what each annual grant will be spent on, and the annual budget must be modified upon the grant award to match the grant amount. Allowable costs must be included within the budget. Corrective Action: RCHA Administration will begin monitoring and assuring grant monies are only spent on budgeted items, and those monies are recorded appropriately. This action will begin immediately. Corrective Action: RCHA Administration will continue with education on this process and maintain policies and procedures regarding Capital Funds. This action will continue on a regular basis, including updates to HUD requirements. Corrective Action: RCHA Administration will continue working with HUD field office with regular communication and clarification of items regarding the five-year plan, capital funds utilization and modifications.
View Audit 330072 Questioned Costs: $1
UNR – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: Management staff, independent of the preparer, will review and sign off on each report. This review process will in...
UNR – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: Management staff, independent of the preparer, will review and sign off on each report. This review process will include verifying that all information is correctly entered. • How compliance and performance will be measured and documented for future audit, management and performance review: Compliance and performance will be measured through the independent review process, where management will verify and sign off on each report to ensure accuracy. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted: The Associate Director of Post Award is responsible for remediation of this finding. UNLV – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: UNLV Office of Sponsored Programs will work with PIs to ensure there is properly documented review of progress reports. PIs will be expected to demonstrate review of progress reports and provide supporting documentation for data. • How compliance and performance will be measured and documented for future audit, management and performance review: Effective immediately, UNLV OSP will maintain communications with PIs to perform monitoring throughout the life of the award. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted: The UNLV Office of Sponsored Programs Executive Director is accountable for exercising oversight and responsibility along with applicable Deans. DRI – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: DRI will implement controls that require the documentation of review and approval on the invoice process. With the current limited resources available in DRI’s Financial Services team, a position will be recruited as soon as possible with an anticipated start date in early spring 2025. It is expected that this position will support the full implementation of review procedures once on board. • How compliance and performance will be measured and documented for future audit, management and performance review: Once the position is filled, all invoices will be reviewed prior to drawing down or requesting reimbursement of funds. Documentation will occur either through the business process in the accounting system or manually as needed. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted: The Chief Financial Officer may be held accountable in the future if repeat or similar observations are noted. SA – Agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place: Future progress reports will require a review from a Director or higher supervisory approval prior to submission of reports to awarding sponsor/agency. • How compliance and performance will be measured and documented for future audit, management and performance review: Preparing department will provide either a signed version and/or email approval of progress report to the NSHE System Sponsored Programs to be filed with the award in Workday. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted: The NSHE System Sponsored Programs Director is responsible for remediation of this finding. Name of contact person responsible for corrective action plan: Rhett R. Vertrees, Assistant Chief Financial Officer 2601 Enterprise Road, Reno NV 89512-1666 Phone: (775)784-3409, Fax: (775)784-1127 Email: rvertrees@nshe.nevada.edu
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