Corrective Action Plans

Finding 399004 (2023-004)

Significant Deficiency 2023

CA

Subrecipient Monitoring Reporting Significant Deficiency

Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personn...

Due to a change in personnel the format and procedures for reporting were not followed during the period of the personnel vacancy. Going forward proper procedures will be followed to ensure accurate reporting and a plan will be put into place to continue these procedures even in the event of personnel vacancies.

View Audit 307640

Finding 399003 (2023-001)

None 2023

Front Porch Communities & Services

CA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

We recognize the findings by FORVIS. Following a merger, the corporation closed its corporate credit card account, as a result, did not have access to the receipts of the expenditures. We do acknowledge the expenditures of the organization were greater than the disbursement received by HRSA. In May ...

We recognize the findings by FORVIS. Following a merger, the corporation closed its corporate credit card account, as a result, did not have access to the receipts of the expenditures. We do acknowledge the expenditures of the organization were greater than the disbursement received by HRSA. In May of 2023 the corporation enrolled in a new corporate credit card system through our banking institute. This new system offers enhanced features, including automatic receipt retention for all transactions and a detailed audit trail for charge approvals. In the event of an account closure, we will have the convenient option to download receipts for all transactions. Radana Kollehner is the individual responsible overseeing the corrective action plan. Her email address is RKOLLEHNER@FrontPorch.net and contact phone number 925-956-7366. Sincerely, Eduardo Salvador Chief Financial Officer

View Audit 307633 Questioned Costs: $1

Finding 399002 (2023-001)

Significant Deficiency 2023

Quaker Heights LLC

OH

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Condition: The Company failed to abide by the regulatory agreement criteria by not maintaining a project operating account and depositing receipts for rents within the account. Planned Corrective Action: The Corporation was not in compliance with regulatory agreement guidelines as of June 30, 2023,...

Condition: The Company failed to abide by the regulatory agreement criteria by not maintaining a project operating account and depositing receipts for rents within the account. Planned Corrective Action: The Corporation was not in compliance with regulatory agreement guidelines as of June 30, 2023, and management will follow HUD's guidelines in the future. Contact person responsible for corrective action: Bob Stillman, CFO Anticipated Completion Date: 10/31/2023

View Audit 307614

Finding 398993 (2023-002)

Significant Deficiency 2023

National Community Reinvestment Coalition

DC

Reporting Significant Deficiency Internal Control / Segregation of Duties

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Recommendation: Evaluation of the current monthly and year-end closing process to ensure procedures are in place to result in accurate and complete financial reporting in a timely manner. Explanation of disagreement with audit...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Recommendation: Evaluation of the current monthly and year-end closing process to ensure procedures are in place to result in accurate and complete financial reporting in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New processes have been implemented that include proper approval and review of all accounting transactions. Name of the contact person responsible for corrective action: Brian Daskalovitz, CDFI Senior Finance Director Planned completion date for corrective action plan: December 2024

View Audit 307594

Finding 398975 (2023-001)

Material Weakness 2023

Edmonds School District No. 15

WA

Questioned Costs Subrecipient Monitoring Equipment & Real Property Management

As communicated in the District’s response to the prior audit finding, the District does not concur with the SAO’s interpretation of unmet need in the 2021-2022 audit nor does it concur with the same finding for the audit of the 2022-2023 fiscal year. We believe all Chromebook purchases were allowab...

As communicated in the District’s response to the prior audit finding, the District does not concur with the SAO’s interpretation of unmet need in the 2021-2022 audit nor does it concur with the same finding for the audit of the 2022-2023 fiscal year. We believe all Chromebook purchases were allowable and devices were only provided to those with an unmet need. We concur with SAO that we did not retain adequate documentation indicating which staff and students received hotspots and appreciate that SAO noted that there was an urgent need to distribute hotspot internet services to students in order that they could participate in remote learning, and that this urgency and extenuating circumstances resulted in this situation. We recognize there was an error associated with vendor credits in the amount of $2,751.10 but did not claim reimbursement for the other credits totaling $8,898.90 as indicated in the audit finding. We will work to improve our process regarding credits on future invoices. The District will continue to work with the FCC to resolve this finding.

View Audit 307577 Questioned Costs: $1

Finding 398959 (2023-004)

Material Weakness 2023

The Land Institute

KS

Reporting § 200.308

Personnel Responsible for Corrective Action: Compliance with federal standards regarding key personnel change on federal grants will be supervised by COO, Tracie Thomas and coordinated by Grants Specialist, Westen Gehring Anticipated Completion Date: Policies and procedures will be implemented ...

Personnel Responsible for Corrective Action: Compliance with federal standards regarding key personnel change on federal grants will be supervised by COO, Tracie Thomas and coordinated by Grants Specialist, Westen Gehring Anticipated Completion Date: Policies and procedures will be implemented by the end of this ﬁscal year and reﬂected in the FY2024 audit. Corrective Action Plan: To ensure that key personnel changes on federal awards are in compliance with 2 CFR Section 200.308(c)(2) and (3), The Land Institute will draft and submit a request on letterhead to the pass-through entity for award 2020-68012-31934 specifying the cause for the disengagement of Rachel Stroer. Moving forward, all key personnel changes will be communicated beforehand for approval from the pass-through entity or awarding agency.

View Audit 307540

Finding 398930 (2023-001)

None 2023

Gratz College

PA

Reporting

Finding 2023-001 Corrective Action Plan The College was posting quarterly forms based on its financial records to its website. However, the current platform that the College utilizes does not provide an activity log to show that these reports were posted in a timely manner. The College’s staff and ...

Finding 2023-001 Corrective Action Plan The College was posting quarterly forms based on its financial records to its website. However, the current platform that the College utilizes does not provide an activity log to show that these reports were posted in a timely manner. The College’s staff and management developed a checklist in response to Finding 2022-002 from the prior year to ensure that reporting, filing, and disbursement requirements for all grants will be met. The College’s management notes that the reports were filed with the U.S. Department of Education on time and were subsequently accepted. The College’s management further notes that these Federal programs have expired and does not anticipate further funding related to the Education Stabilization Fund. Anticipated Completion Date The College anticipates completion of this corrective action on or before August 31, 2024. Name of Contact People Responsible for Corrective Action Thomas R. Cipriano, Jr. – Manager of Business Operations and Facilities Ross Holgado – Manager of Financial Reporting

View Audit 307535

Finding 398756 (2023-001)

Material Weakness 2023

Lyle School District No. 406

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Feder...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: Since learning of the requirement regarding payroll reports, the District immediately asked our contractor to build a shared file that contains the certified weekly payroll reports. We now download and document the reports once per week. Anticipated date to complete the corrective action: 3/28/2024

View Audit 307516

Finding 398752 (2023-002)

Significant Deficiency 2023

Baltimore Regional Housing Partnership, Inc.

MD

Special Tests & Provisions Reporting Significant Deficiency

Audit Finding Reference: 2023 - 002 Planned Corrective Action: The two files noted for missed inspections have since been scheduled for reinspection, and one passed HQS inspection on 3/14/24. The other was scheduled for inspection on 3/12/24 and resulted in a Broken Scheduled Appointment (BSA). A se...

Audit Finding Reference: 2023 - 002 Planned Corrective Action: The two files noted for missed inspections have since been scheduled for reinspection, and one passed HQS inspection on 3/14/24. The other was scheduled for inspection on 3/12/24 and resulted in a Broken Scheduled Appointment (BSA). A second inspection was conducted on 3/28/24. BRHP has added two elements to the reporting process for inspections. The weekly leasing report now identifies failed inspections within the period. The second element is the Inspection Audit report. BRHP has increased the reporting metric from monthly to bi-weekly and included a pivot table to ensure the report is user friendly to staff that are responsible for reviewing. Both changes allow for greater visibility and frequency to ensure missed inspections are identified. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director and Pete Cimbolic, Managing Director, Research & Innovation Anticipated completion date: June 30, 2024

View Audit 307491

Finding 398751 (2023-001)

Significant Deficiency 2023

Baltimore Regional Housing Partnership, Inc.

MD

Reporting HUD Housing Programs Significant Deficiency

Audit Finding Reference: 2023 - 001 Planned Corrective Action: At this time, all files selected for the audit have corresponding records successfully submitted to the Department of Housing and Urban Development through the PIH Information Center ("PIC") submission portal. BRHP will continue weekly P...

Audit Finding Reference: 2023 - 001 Planned Corrective Action: At this time, all files selected for the audit have corresponding records successfully submitted to the Department of Housing and Urban Development through the PIH Information Center ("PIC") submission portal. BRHP will continue weekly PIC submissions and clearing of fatal errors. The late PIC submissions identified were a result of late 50058 approvals which resulted in late PIC submission. The 50058's were uploaded to PIC within 5 days of the approval. BRHP monitors 50058's related to moves in a weekly leasing report. In addition, BRHP meets biweekly to discuss the report. BRHP will monitor the weekly leasing report to review the lease effective dates to HAP executed dates to ensure the actions are approved timely. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director Anticipated completion date: June 30, 2024

View Audit 307491

Finding 398726 (2023-003)

None 2023

City of Lowell

MA

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.430

Views of Responsibte Officials and Planned Corrective Actions: The School District will immediately begin collecting the time and effort documentation for the impacted grants for the current fiscal year (FY24) and into future periods as required. lf the Oversight Agency has questions regarding this ...

Views of Responsibte Officials and Planned Corrective Actions: The School District will immediately begin collecting the time and effort documentation for the impacted grants for the current fiscal year (FY24) and into future periods as required. lf the Oversight Agency has questions regarding this plan, please call Amanda Dupont, lnternal Auditor, at 978-674-2102

View Audit 307488

Finding 398707 (2023-001)

None 2023

Reavis High School District # 220

IL

Reporting Procurement, Suspension & Debarment

Identifying Number: 2023-001 Finding: Untimely Submission of the Data Collection Form Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are ...

Identifying Number: 2023-001 Finding: Untimely Submission of the Data Collection Form Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis including auditor and auditee certifications for the federal clearinghouse. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person Responsible for Corrective Action Plan: Eric Novak, Chief School Business Official Completion Date: March 31, 2024

View Audit 307485

Finding 398702 (2023-002)

Material Weakness 2023

Heartland International Health Center and Subsidiary

IL

Reporting § 200.502 § 200.510 § 200.512

Tapestry 360 Health will improve the timely submission of the Single Audit Reporting Package by ensuring that grant programs are tracked and reported in detail monthly, resulting in fewer errors for the SEFA. Tapestry will also perform a hard close semi-annually that will allow us to perform a mid-y...

Tapestry 360 Health will improve the timely submission of the Single Audit Reporting Package by ensuring that grant programs are tracked and reported in detail monthly, resulting in fewer errors for the SEFA. Tapestry will also perform a hard close semi-annually that will allow us to perform a mid-year analysis and reconciliation. Furthermore, contracts will be stored in a central, organized manner to facilitate the consistent use of the documents as reference. Finance and the Grants Development team will meet monthly regarding grant programs to review dates, terms, budget, for each program. The anticipated completion date to correct the Finding 2023-002 is August 15th, 2024.

View Audit 307469

Finding 398699 (2023-004)

Material Weakness 2023

Heartland International Health Center and Subsidiary

IL

Reporting § 200.502 § 200.510

Tapestry management will review the SEFA and its corresponding contracts to aide in the attestation of compliance. To further enhance timely submission, Tapestry will use technology and automation to aid the tracking and organization of grant programs. Technological upgrades include using the genera...

Tapestry management will review the SEFA and its corresponding contracts to aide in the attestation of compliance. To further enhance timely submission, Tapestry will use technology and automation to aid the tracking and organization of grant programs. Technological upgrades include using the general ledger to uniquely identify Federal grants and enhance fiscal reporting, using software to store and organize contracts. The anticipated completion date to correct the Finding 2023-004 is August 15th, 2024.

View Audit 307469

Finding 398691 (2023-001)

Significant Deficiency 2023

Housing Authority of the County of Washburn

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 307447

Finding 398686 (2023-001)

Material Weakness 2023

Montesano School District No. 66

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Montesano School District No. 66 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Montesano School District No. 66 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Sheila Baker, 502 E Spruce Avenue, Montesano, WA 98563, (360)249-3942 Corrective action the auditee plans to take in response to the finding: The district has recently participated in a training provided by the Department of Labor & Industries regarding prevailing wage requirements. In the coming months, the Superintendent and Business Manager will be creating a checklist for district use when we hire contractors to perform work for our district as well as a standard contract with language relating to prevailing wage requirements and source of funding. Under normal operations we do not hire contractors using federal funds and our ESSER funds have now been totally expended. Anticipated date to complete the corrective action: May 2024

View Audit 307436

Finding 398644 (2023-005)

None 2023

San Juan College

NM

Reporting § 200.50

2023-005 Single Audit Report Submission (Non-Compliance) • The College will timely submit its FY24 Audit Report in compliance with the Uniform Guidance. • The Controller is responsible for compliance

View Audit 307430

Finding 398635 (2023-001)

Material Weakness 2023

Soap Lake School District No. 156

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding caption: The District did not have adequate controls for ensuring compliance with federal wage rate requirements. ...

Finding caption: The District did not have adequate controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Nikkie Maceda, External Business Manager, P.O. Box 1389, Soap Lake, WA 98851 (509) 223- 6941 Corrective action the auditee plans to take in response to the finding: For future federal prevailing wage projects, the district will review and update contracts to include language regarding Davis Bacon wages and contractor’s responsibility to file weekly certified payroll. The district will verify the filing of weekly certified payroll reports. Anticipated date to complete the corrective action: May 2024

View Audit 307408

Finding 398631 (2023-004)

Significant Deficiency 2023

Blackwater Community School

AZ

Reporting Special Tests & Provisions § 200.512 § 200.520

Programs: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, and Special Education Cluster Federal Assistance #: 15.042, 15.046, 15.047, and 84.027 Federal Agency: U.S. Department of the Interior and U.S. Depar...

Programs: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, and Special Education Cluster Federal Assistance #: 15.042, 15.046, 15.047, and 84.027 Federal Agency: U.S. Department of the Interior and U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Other Matters Compliance Requirement: L. Reporting Condition: The School did not submit their audit for the fiscal year ending June 30, 2023, timely. The audit was submitted May 28, 2024, which was 58 days past the March 31, 2024 deadline. Repeat Finding: Same as prior year finding 2022-04. Action planned in response to finding: The School will implement procedures to ensure that its closeout process is completed timely and accurately to allow adequate time for the audit firm to complete the audit process, draft the financial statements, and allow adequate time for review procedures to take place. Planned completion date for corrective action plan: For the period ending June 30, 2024. Name of the contact person responsible for corrective action: Jagdish Sharma, Principal

View Audit 307404

Finding 398629 (2023-002)

Significant Deficiency 2023

United Way of the Greater Lehigh Valley

PA

Reporting Significant Deficiency § 200.512

United Way of the Greater Lehigh Valley experienced two major events that coincided. First, a forced system change due to the discontinuation of a shared CRM. This caused delayed engagement between the prior CRM, new CRM, and financial software. Second, unprecedented staff turnover (more than 90%) d...

United Way of the Greater Lehigh Valley experienced two major events that coincided. First, a forced system change due to the discontinuation of a shared CRM. This caused delayed engagement between the prior CRM, new CRM, and financial software. Second, unprecedented staff turnover (more than 90%) due to retiring leadership. These two issues drove items noted here by auditors. All staff positions have been filled and fortified, all systems have been adjusted, standards have been updated, and processes have been further documented. An example includes proper financial closing processes by the 10th business day, which will provide sufficient time for financial analysis to identify and address concerns to executive and management teams.

View Audit 307403

Finding 398618 (2023-008)

Significant Deficiency 2023

City of Edinburg

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Views of Responsible Officials: The City has changed the process to submit their Quarterly r...

Recommendation: We recommend that the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Views of Responsible Officials: The City has changed the process to submit their Quarterly reports. Reports are reviewed by the Grants Administration Department and Finance Department before they are submitted. Reports have been submitted to the U.S Treasury on a timely basis. Proposed Completion Date: Fiscal Year 2023-2024 Contact Person: Ascencion Alonzo, Director of Finance, City of Edinburg 169

View Audit 307381

Finding 398613 (2023-001)

Significant Deficiency 2023

Chisholm-Hibbing Airport Authority

MN

Internal Control / Segregation of Duties Reporting

Actions planned - The Authority is not in position to hire additional staff members for the sole purporse of eliminating the "segregation of duties" finding from our audit. The Airport Office Administrator communicates with the Executive Director and commission members regarding all major account t...

Actions planned - The Authority is not in position to hire additional staff members for the sole purporse of eliminating the "segregation of duties" finding from our audit. The Airport Office Administrator communicates with the Executive Director and commission members regarding all major account transactions, including the recording of recurring and non-recurring journal entry adjustments. The commision meets monthly and closely monitors the financial information provided to them. Official Responsible - Airport Office Adminstrator Planned Completion Date - On-going monitoring Disagreement with Finding - None - The Authority concurs with the finding Plan to Monitor - The Authority is aware of the situation and will monitor as it deems appopriate. Monitoring will include commission member oversight for the interim and year end reporting.

View Audit 307370

Finding 398597 (2023-001)

Material Weakness 2023

Okanogan School District No. 105

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal R...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Klancy Allen, Director of Finance P.O. Box 592 Okanogan, WA 98840 (509) 422-3629 Corrective action the auditee plans to take in response to the finding: The District will implement internal control procedures around the monitoring of third party contract managers in order to facilitate adequate internal controls for ensuring compliance with the federal wage rate requirements in any contracts for future federally funded projects. Anticipated date to complete the corrective action: May 2024

View Audit 307342

Finding 398590 (2023-002)

Significant Deficiency 2023

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

2023‐002. Preparation of Consolidated Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this c...

2023‐002. Preparation of Consolidated Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Managements Response and Actions Planned: The Companys management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.

View Audit 307337

Finding 398580 (2023-001)

Material Weakness 2023

Sunnyside School District No. 201

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

The District made sure the Federal Wage Rate requirements were in the contract as a requirement. The District relied on the contracted Architect to ensure these requirements were followed before the district received the pay application. The District now understands that a designated district progr...

The District made sure the Federal Wage Rate requirements were in the contract as a requirement. The District relied on the contracted Architect to ensure these requirements were followed before the district received the pay application. The District now understands that a designated district program director should receive weekly certified payroll reports to ensure compliance. On the next project that requires Prevailing Wage Rates, the District will make sure to receive weekly certified payroll reports to ensure compliance.

View Audit 307312

Corrective Action Plans

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