Corrective Action Plans

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Views of Responsible Officials: IW has developed and implemented enhanced procedures for the preparation of the SEFA. These procedures include detailed steps for ensuring that all costs related to Federal awards are fully allocated in the general ledger at the time of transaction and prior to SEFA p...
Views of Responsible Officials: IW has developed and implemented enhanced procedures for the preparation of the SEFA. These procedures include detailed steps for ensuring that all costs related to Federal awards are fully allocated in the general ledger at the time of transaction and prior to SEFA preparation. This process is designed to prevent any future discrepancies between the SEFA and the general ledger. To further strengthen our internal controls over Federal award management, IW has instituted regular monthly reviews of expenditures charged to Federal awards. This review process includes verifying that expenditures are correctly allocated and supported in the general ledger, thereby ensuring the accuracy and completeness of the SEFA.
Finding 2023‐001—Significant Deficiency in Internal Controls over Compliance: Research and Development Cluster Contact Person: Melissa Quintero, Director, Sponsored Programs Administra􀆟on and Peter D. Friedmann, Chief Research Officer, Baystate Health. Views of Responsible Officials: Management agre...
Finding 2023‐001—Significant Deficiency in Internal Controls over Compliance: Research and Development Cluster Contact Person: Melissa Quintero, Director, Sponsored Programs Administra􀆟on and Peter D. Friedmann, Chief Research Officer, Baystate Health. Views of Responsible Officials: Management agrees and acknowledges that well‐defined roles, responsibili􀆟es, processes, and monitoring are necessary. Management wishes to highlight that no unallowable charges were incurred as a result of the iden􀆟fied deficiencies. Correc􀆟ve Ac􀆟on Plan and Expected Comple􀆟on Date Roles and Responsibili􀆟es—Management has engaged Huron Consul􀆟ng Group (Huron) to review roles and responsibili􀆟es across Sponsored Programs Administra􀆟on (SPA), Research Accoun􀆟ng and other affected areas to ensure adequate defini􀆟ons and clarity across control owners. Huron’s recommenda􀆟ons should be available by April 11, 2024. Once Huron’s recommenda􀆟ons are received and reviewed by management, posi􀆟on descrip􀆟ons will be revised, new posi􀆟ons created, and training implemented to ensure personnel understand their role and responsibili􀆟es related to internal controls, including controls over compliance and documenta􀆟on requirements. Policies and Procedures—Management maintains policies and procedures that govern the conduct of grantrelated ac􀆟vi􀆟es. Policies and procedures will be updated following Huron’s review of the roles and responsibili􀆟es, and management will con􀆟nue to make addi􀆟onal updates as necessary. Personnel will be trained on relevant updated policies and procedures. Documenta􀆟on and Document Maintenance—Management has ini􀆟ated implementa􀆟on of ServiceNow to improve the consistency and accessibility of documenta􀆟on evidencing review over research and development (R&D) compliance requirements and performance of internal control procedures. ServiceNow is a cloud‐based pla􀆞orm that will allow for the opera􀆟on of 􀆟cket‐based help desk func􀆟onality for SPA. This system will replace the large volume of email communica􀆟ons that currently documents a significant propor􀆟on of internal control ac􀆟vity and solve the problem of such emails lost to incomplete archiving and Baystate’s email reten􀆟on policy. SPA has a Microso􀅌 Teams central repository for all award‐related documents, as well as any legacy email and other documenta􀆟on related to compliance requirements and internal controls over compliance. Salary Cap—Management will re‐emphasize to end‐users via wri􀆩en communica􀆟on that the quarterly Excel summary report of salary cap is a courtesy report only, and that end‐users should rely on Infor Lawson as the system of record and its (1) Labor Cost by Ac􀆟vity report for labor cost and (2) Ac􀆟ve 10.2 report for salary cap distribu􀆟on and valida􀆟on. Prior to the quarterly mee􀆟ngs with the Departments and Service Lines to review award ac􀆟vity and expenditures, SPA and Research Accoun􀆟ng will compare the Excel summary with the two Infor Lawson reports for accuracy, inves􀆟gate and resolve differences in a 􀆟mely manner, and document evidence of review in SPA’s Microso􀅌 Teams site. Indirect Cost and Fringe Benefit Review—Due to the manual nature of entering and maintaining award data in the financial system, complete accuracy in data capture con􀆟nues to be an ongoing goal and objec􀆟ve. Management will develop and implement a checklist to enhance the review of internal controls associated with the SPA form maintained in IRBNet prior to submission to Finance. Documenta􀆟on of this review will be maintained in the Microso􀅌 Teams central repository. SPA has ac􀆟vated in IRBNet a system‐generated email alert that will be sent to Research Accoun􀆟ng on the comple􀆟on of the SPA form to enable the account set up step to be ini􀆟ated or revised, as required. SEFA Review—An enhanced monthly Infor Lawson report and a quarterly schedule of expenditures of federal awards (SEFA) report from Research Accoun􀆟ng has been added to the SPA’s quality assurance process to ensure 􀆟mely review of the SEFA data to improve accuracy. All quality assurance reports are available monthly a􀅌er the month end close. These reports will be reviewed by SPA and Research Accoun􀆟ng for accuracy and retained in SPA’s Microso􀅌 Teams site with evidence of review. Management expects to complete the above ac􀆟ons by December 31, 2024.
Description: Higher Education Emergency Relief Funding (HEERF) — Student and Institutional Portion Corrective action: The University’s finance office has reviewed the finding presented by FORVIS and agrees with their evaluation that the recording of the student portion of HEERF awards should have be...
Description: Higher Education Emergency Relief Funding (HEERF) — Student and Institutional Portion Corrective action: The University’s finance office has reviewed the finding presented by FORVIS and agrees with their evaluation that the recording of the student portion of HEERF awards should have been recorded as a restricted, conditional contribution and the distribution to students as a student services expenditure. It should be noted that at no time did the University’s failure to properly record the student portion of the grant impact the total change in net assets. The necessary adjustments were made by the finance office as advised, and the adjustments are appropriately reflected in the financial statements that the University’s auditors, FORVIS, have issued an opinion on. As the University has closed and there are no additional HEERF distributions to be made, this problem has self‐corrected. Person Responsible for Implementation: Kenneth M. Macur, VP for Business and Finance Status: Fully corrected
Finding #2023-001 Comments on Findings and Recommendation: The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $10,490 was not deposited within 90 days of the fiscal year end. Management s...
Finding #2023-001 Comments on Findings and Recommendation: The Corporation's required deposit into the residual receipts account per the December 31, 2022 Computation of Surplus Cash, Distributions and Residual Receipts of $10,490 was not deposited within 90 days of the fiscal year end. Management should make all required residual receipts deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $10,490 into the residual receipts fund on May 23, 2023. No further action is required.
View Audit 303230 Questioned Costs: $1
Finding #2023-002 Comments on Findings and Recommendation: At December 31, 2023, management has only made $16,583 of the required $60,829 deposit to the residual receipts account base on the December 31, 2022 Computation of Surplus Cash Distributions and Residual Receipts. Management should transfer...
Finding #2023-002 Comments on Findings and Recommendation: At December 31, 2023, management has only made $16,583 of the required $60,829 deposit to the residual receipts account base on the December 31, 2022 Computation of Surplus Cash Distributions and Residual Receipts. Management should transfer the deficient amount of $44,246 to the residual receipts account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $44,246 to the residual receipts account on February 1, 2024. No further action is required.
View Audit 303229 Questioned Costs: $1
Finding #2023-001 Comments on Findings and Recommendation: At December 31, 2023, deposits to the reserve for replacements account of $3,938 had not been made. Management should transfer $3,938 from the operating account to the reserve for replacements account. Action(s) taken or planned on the findi...
Finding #2023-001 Comments on Findings and Recommendation: At December 31, 2023, deposits to the reserve for replacements account of $3,938 had not been made. Management should transfer $3,938 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.
View Audit 303229 Questioned Costs: $1
Federal Award Findings and Questions Costs Corrective Action Plan Year Ended August 31, 2023 Finding No. 2023-001: Inaccurate Enrollment Reporting CFDA Numbers: Various Program: Student Financial Assistance Cluster Corrective Action: Students will be required to request spe...
Federal Award Findings and Questions Costs Corrective Action Plan Year Ended August 31, 2023 Finding No. 2023-001: Inaccurate Enrollment Reporting CFDA Numbers: Various Program: Student Financial Assistance Cluster Corrective Action: Students will be required to request special permission to re-enroll, thus ensuring that their graduation is reported before any additional enrollment or withdrawal. Additionally, a thorough assessment of the management review process will be performed to identify areas that will help ensure the accurate submission of data to the NSLDS. We anticipate revised processes in the Spring of 2024. Contact Person: Jaci Casazza Expected Implementation: April 30, 2024
Corrective Action Plan: Due to staff turnover of key personnel in the Housing Division, the Finance Department has partnered with the Community Development Department to ensure that CDBG reporting is timely and accurate. In March 2024, a new consultant was contracted to assist the Housing Division s...
Corrective Action Plan: Due to staff turnover of key personnel in the Housing Division, the Finance Department has partnered with the Community Development Department to ensure that CDBG reporting is timely and accurate. In March 2024, a new consultant was contracted to assist the Housing Division staff with training and oversight for entering data to HUD's Integrated Disbursement and Information System (IDIS) which includes the Cash on Hand reports. Responsible Individual: Kimberly Cole-Muck, Director of Community Development Anticipated Completion Date: September 2024
Currently, the College marks students withdrawn on the date the withdrawal is officially processed in the system, indicating their last data of attendance. The withdrawal policy will be updated to indicate that the withdraw date to be reported for all students withdrawing at either the program or ca...
Currently, the College marks students withdrawn on the date the withdrawal is officially processed in the system, indicating their last data of attendance. The withdrawal policy will be updated to indicate that the withdraw date to be reported for all students withdrawing at either the program or campus level should be processed as the "last date of attendance". In the case of the 5-year program (4+1 internally), we currently do not officially "enroll" a student into the master's program until their bachelor's degree is conferred. The official admit date will be updated to reflect the term a student enters the master's program officially, which will begin after the conferral of their bachelor's degree. Our policy and processes for the 4+1 program will be updated to reflect this change.
Identifying #: 2023-003 Finding: The Town did not submit the 2022 or 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Corrective Actions Taken or Planned: The Town has been unable to file in a timely manner, due to the i...
Identifying #: 2023-003 Finding: The Town did not submit the 2022 or 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Corrective Actions Taken or Planned: The Town has been unable to file in a timely manner, due to the implementation of GASB 87 and GASB 96. After going through this learning experience, the Town does not expect to exceed the filing requirements in future years. Name and Phone # of Person Responsible for Implementation: Mr. Peter Mynarski, Comptroller 203-622-2226
Identifying #: 2023-001 and 2023-004 Finding: The finding refers to a number of adjustments to the SEFA and SESA as originally provided by the Town of Greenwich. Fifteen (15) federal programs and five (5) state programs required adjustments to the reported expenditures. Two (2) programs included o...
Identifying #: 2023-001 and 2023-004 Finding: The finding refers to a number of adjustments to the SEFA and SESA as originally provided by the Town of Greenwich. Fifteen (15) federal programs and five (5) state programs required adjustments to the reported expenditures. Two (2) programs included on the SEFA did not have assistance listing numbers, which resulted in the programs being reported as being from the incorrect oversight agency. One program was missing from the SEFA. One program was reported as a state program that was a passthrough of a federal program. The SEFA and SESA balances are required to be reconciled to the basic financial statements prepared in accordance with generally accepted accounting principles in the United States (U.S. GAAP). The Town has failed to adequately perform such reconciliation. Corrective Actions Taken or Planned: Due to a large turnover rate at the Greenwich Public Schools over recent years in key positions, a lack of adequate oversight existed. The Town’s Finance Department was working with the new Chief Operations Officer (COO) at the Greenwich Public Schools and was in the process of assuming more responsibility and oversight in the reconciliation of the SEFA and SESA to the Town’s financial systems (MUINIS). Unfortunately, the staff turnover continues, and the new COO has resigned leaving another potential void in accurate accounting and reporting. The Town Finance Department is still striving to centralize grants accounting to ensure proper accounting and reporting. Name and Phone # of Person Responsible for Implementation:Mr. Peter Mynarski, Comptroller 203-622-2226
Management was made aware of instances where timely recertifications were not being performed. To ensure these situations do not continue to occur, Management made the following improvements to their internal processes: 1. Recertification reminder letters are being consistently sent to residents at...
Management was made aware of instances where timely recertifications were not being performed. To ensure these situations do not continue to occur, Management made the following improvements to their internal processes: 1. Recertification reminder letters are being consistently sent to residents at 120, 90, 60, and 30 days prior to recertification date. 2. Incentives were put in place to encourage site associates to complete recertification tasks timely including staff lunches. After working hour sessions are also being held. 3. Third party consultants are being utilized when necessary. 4. Site associates are going door to door and enlisting help from Resident Services teams to engage residents. Management is aware of the required use of the EIV system reports. Management believes the instance in which noncompliance occurred was due to lack of training and experience of certain individuals and has further addressed this condition by implementing additional training for all associates.
MNCASA and MACC will implement a review process for accruals and reversals; this review process will occur at the end of each month and the end of the fiscal year. This process will ensure that the ledger matches the SEFA reporting, accruals, and reversals and is done in a timely manner. MNCASA and ...
MNCASA and MACC will implement a review process for accruals and reversals; this review process will occur at the end of each month and the end of the fiscal year. This process will ensure that the ledger matches the SEFA reporting, accruals, and reversals and is done in a timely manner. MNCASA and MACC staff will also attend a training session on SEFA prepartation to increase our knowledge and ensure proper reporting.
Finding 392742 (2023-001)
Significant Deficiency 2023
Finding 2023-001 - Mortgage Insurance for the Purchase or Refinancing of Existing #14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date March 31, 2024 Actions Taken or Planned on the Finding Managemen...
Finding 2023-001 - Mortgage Insurance for the Purchase or Refinancing of Existing #14.155 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date March 31, 2024 Actions Taken or Planned on the Finding Management will either get HUD approval or refund the distributions made. Contact Person First Name Dawn Contact Person Last Name Cole
Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date January 5, 2024 Actions Taken or Planned on the Finding Management has refunded the dis...
Finding 2023-001 - Supportive Housing for the Elderly, AL # 14.157 Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date January 5, 2024 Actions Taken or Planned on the Finding Management has refunded the distribution made in error. Contact Person First Name Dawn Contact Person Last Name Cole
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
Recommendation: The program manager should review with staff all requirements for grant reporting and ensure that future reporting deadlines are met. Views of Responsible Official: Reports were not filed timely due to transition between leadership in both the Finance and Head Start Departments. Th...
Recommendation: The program manager should review with staff all requirements for grant reporting and ensure that future reporting deadlines are met. Views of Responsible Official: Reports were not filed timely due to transition between leadership in both the Finance and Head Start Departments. The Executive Director became aware fo the reporting issues and, during the initial training, ensured the Chief Financial Officer and Head Start Director were aware of the reporting requirements noted on the applicable grant agreements.
The finding from the schedule of findings and questioned costs for the year ended December 31, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001 Condition: The Organization does not have proper segregation of duties and app...
The finding from the schedule of findings and questioned costs for the year ended December 31, 2023 are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001 Condition: The Organization does not have proper segregation of duties and appropriate level of review and approval prior to charging costs to a federal program. The same individual was approving timecards and reimbursement packets without an additional layer of review. Additionally there was no documentation of review of the reimbursement packets prior to being submitted for reimbursement. Planned Corrective Action: Management has implemented a process to ensure review of the reports prior to finalization and submission to the funder. One person will gather data and appropriate paperwork for reporting and reimbursement purposes. To ensure proper segregation of duties, there will be 2 different individuals that approve timecards and gather reimbursement packets. In addition, a second person will review and approve completed reports and packet prior to submission. This review process will be properly documented and evidenced through signature of the reports. Anticipated Completion Date: March 31, 2024 Contact Person: Pam Schuellerman, Executive Director
2023-001 — Late Submission of the Annual Federal Reporting Package Corrective Action: The City has successfully filled the critical vacancies in the accounting department and is looking to add one additional position before the end of the fiscal year. To address the need for financial reporting cont...
2023-001 — Late Submission of the Annual Federal Reporting Package Corrective Action: The City has successfully filled the critical vacancies in the accounting department and is looking to add one additional position before the end of the fiscal year. To address the need for financial reporting continuity, the City will cross-train accounting personnel to help ensure all financial reporting duties, including the preparation of capital asset records, are adequately covered. This will help ensure that the annual federal reporting package is completed and submitted within nine months after the end of the audit period. Person Responsible: Michael Anne Antonucci, Clerk/Treasurer Estimated Completion Date: March 31, 2024
Finding Number: 2023-001 Condition: The Corporation failed to refund the security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The Corporation refunded the security deposit 38 days after move out on December 19th, 2023. Contact person responsible for corr...
Finding Number: 2023-001 Condition: The Corporation failed to refund the security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The Corporation refunded the security deposit 38 days after move out on December 19th, 2023. Contact person responsible for corrective action: Jill Kolb, Vice President – Housing Accounting Anticipated Completion Date: December 31, 2023
Comments on Findings and Recommendation: Management acknowledges failure to comply with the provisions of the HUD Regulatory Agreement requiring the property to be maintained in good repair and condition. Actions Taken or Planned: The Corporation promptly corrected all exigent health and safety i...
Comments on Findings and Recommendation: Management acknowledges failure to comply with the provisions of the HUD Regulatory Agreement requiring the property to be maintained in good repair and condition. Actions Taken or Planned: The Corporation promptly corrected all exigent health and safety items. Repairs were completed throughout the building in order to ensure compliance with the requirements of the Regulatory Agreement. Status of Corrective Actions on Prior Findings: N/A - No prior year findings.
March 26, 2024 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") ...
March 26, 2024 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Hattiesburg Area Senior Services, Inc. (the "Company") for the year ended December 31, 2023. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Current Findings on the Schedule of Findings and Questioned Costs Audit Finding #2023-001 / ALN 14.157 – Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected and any future materials produced include the equal housing opportunity logo. Action Taken: To be cost effective, the current video advertisements are run for a period of time and then updated when the commercial run has ended. Controls have been put in place to ensure the logo is placed on all future marketing materials, especially commercial advertisements. Status of Corrective Actions on the Schedule of Prior Year Audit Findings Audit Finding #2022-001 / ALN 14.157 – Equal Housing Opportunity Logo Action Taken: To be cost effective, the current video advertisements are run for a period of time and then updated when the commercial run has ended. Controls have been put in place to ensure the logo is placed on all future marketing materials, especially commercial advertisements. Should you need anything further or have any questions regarding management's plan of correction response, you may contact me at Mississippi Methodist Senior Services, Inc. (662-844-8977) or by email at jim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.
March 26, 2024 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for th...
March 26, 2024 Healthcare Account Executive U.S. Department of Housing and Urban Development 451 7th Street, S.W. Washington, DC 20410 Mississippi Methodist Senior Services, Inc. respectfully submits the following corrective action plan for Lauderdale Senior Services, Inc. (the "Company") for the year ended December 31, 2023. The Correction Plan was necessitated by findings reported by the independent public accounting firm of: HORNE LLP 661 Sunnybrook Road Suite 100 Ridgeland, MS 39157 Current Findings on the Schedule of Findings and Questioned Costs Audit Finding #2023-001 / ALN 14.155 – Equal Housing Opportunity Logo Auditors Recommendation: HORNE recommends that all current marketing materials without the equal housing opportunity logo be corrected, and any future materials produced include the equal housing opportunity logo. Action Taken: To be cost effective, the current video advertisements are run for a period of time and then updated when the commercial run has ended. Controls have been put in place to ensure the logo is placed on all future marketing materials, especially commercial advertisements. Status of Corrective Actions on Findings on the Schedule of Prior Year Audit Schedule of Findings and Questions Costs Audit Finding #2022-001 / ALN 14.155 – Equal Housing Opportunity Logo Action Taken: To be cost effective, the current video advertisements are run for a period of time and then updated when the commercial run has ended. Controls have been put in place to ensure the logo is placed on all future marketing materials, especially commercial advertisements. Should you need anything further or have any questions regarding management's plan of correction response you may contact me at Mississippi Methodist Senor Services, Inc. (662-844-8977) or by email at jim.zuelzke@mss.org. Sincerely, Jim Zuelzke, CFO Mississippi Methodist Senior Services, Inc.
Management fees and bookkeeping fees for the year ended December 31, 2023 were overpaid. By $120. Management repaid the $120 on 04/04/2024 by deducting $120 from the management fee for April. Name and Title of contact person responsible for corrective action: Steve Colella, Making a Difference in ...
Management fees and bookkeeping fees for the year ended December 31, 2023 were overpaid. By $120. Management repaid the $120 on 04/04/2024 by deducting $120 from the management fee for April. Name and Title of contact person responsible for corrective action: Steve Colella, Making a Difference in Property Management, LLC; Management Agent; 6800 Park Ten Blvd, Ste 184-W; San Antonio, TX 78213
View Audit 302860 Questioned Costs: $1
Action Taken: A perfect storm of the CFO vacancy (however the organization believed the CFO was coming back soon). It was believed the Controller could handle a short period of absence from the CFO. The extended delay of hiring a competent CFO proved too taxing on the Controller which contributed to...
Action Taken: A perfect storm of the CFO vacancy (however the organization believed the CFO was coming back soon). It was believed the Controller could handle a short period of absence from the CFO. The extended delay of hiring a competent CFO proved too taxing on the Controller which contributed to the Controller’s resignation. A third‐party software conversion in March 2023, a payroll conversion which began in August 2023, and recent turnover of staff in the A/P and A/R positions had placed an enormous load on the controller’s position which is the reason for the late audit and other reports. None of the above is currently an issue and the necessary functions of the accounting and finance areas are performing in a timely manner with the understanding that areas requiring additional analyzes and training will be addressed as we progress into the future. Future reports and audits will be performed in a timely manner.
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