Latest news with #SDA
Yahoo
a day ago
- Business
- Yahoo
Nathalie Molina Niño and Walker Deibel Confirmed as Latest Speakers for ACHIEVE Summit 2025
Nationally renowned investors, entrepreneurs and authors add their names to the premier economic summit happening next month TINLEY PARK, Ill., May 30, 2025 /PRNewswire/ -- The Southland Development Authority (SDA) is excited to announce that celebrated investor, author and one of People Magazine's Most Powerful Latinas, Nathalie Molina Niño, and the founder of Acquisition Labs and Wall Street Journal best selling author, Walker Diabel, have been confirmed as speakers for next month's ACHIEVE Summit 2025 conference in Tinley Park, Illinois. Nathalie and Walker are the latest additions to a star-studded program of speakers, which includes accomplished real estate developers, entrepreneurs, investors and acclaimed authors, set to headline ACHIEVE. Set for June 27–29 at the Tinley Park Convention Center, the ACHIEVE Summit is an opportunity to unlock generational wealth through real estate investment, business development, partnerships and entrepreneurship. Attendees will include brokers, agents, appraisers, developers, lenders, contractors, legal and accounting professionals—anyone seeking to thrive and scale as an active business developer. Nathalie Molina Niño is a Co-Founder and President at Known, helping build vehicles for multigenerational prosperity. She is an investor, and as part of her work as a champion of women, communities of color and the planet, Molina Niño co-founded the trade organization for Builder Capitalism, a long-view, alternative asset class to Venture Capital. In 2018, her book LEAPFROG, The New Revolution for Women Entrepreneurs, was named one of Book Authority's "Best CEO Books of All Time." Molina Niño launched her first tech startup at the age of twenty and is the co-founder of Entrepreneurs@Athena at the Athena Center for Leadership Studies at Barnard College, Columbia University. "I'm excited to be joining the amazing lineup of speakers at the upcoming ACHIEVE Summit!" Molina Niño said. "This event is all about equipping the next generation of changemakers with the tools to build boldly, and I look forward to sharing tangible strategies to build generational prosperity and invest in systems that empower entrepreneurs." Walker Deibel's work has been featured in Forbes, Entrepreneur, Inc., Fast Company, and the Harvard Business Review. Walker has practiced entrepreneurship since 2006, amassing $16.5 million in revenue through acquisitions. He has co-founded three startups, acquired nine companies outright, and has consulted on or participated in over $200 million in business transactions. He's also an active investor in private companies and real estate, an Emmy-nominated film producer, and currently owns companies in manufacturing, online education, and e-commerce. Diebel is a Certified M&A Advisor, Certified M&A Professional, M&A Master Intermediary, Certified Exit Planning Advisor, and former SEC-licensed stockbroker. He was awarded the Platinum Award from M&A Source and Thought Leader of the Year by both The Alliance of M&A Advisors and "I'm thrilled to be speaking at the ACHIEVE Summit 2025," said Diebel. "The Southland Development Authority is facilitating an incredible opportunity for investors and entrepreneurs to thrive together. With huge economic upside and hundreds of motivated professionals ready to make a deal, I'm excited to be helping ACHIEVE lay a foundation of excellence for years to come." The ACHIEVE Summit 2025 will be a transformative experience for business owners, real estate developers, investors, and visionaries. Attendees will have the opportunity to unlock financial opportunities, forge game-changing partnerships, and gain insider knowledge that drives revenue. The summit's agenda includes dynamic keynotes, networking events, and workshops on generational wealth, real estate investment, personal fulfillment, and entrepreneurship. "Nathalie Molina Niño and Walker Diebel are two more vibrant additions to the ACHIEVE Summit stage, bringing together groundbreaking work at the intersection of social equity and entrepreneurship. Specifically, they boast extensive expertise in navigating mergers and acquisitions," said Bo Kemp, CEO of the Southland Development Authority. "Alongside our list of nationally recognized speakers, their voices will add incredible depth to our conversations around inclusive growth and generational wealth." For information about meet-and-greet access for VIPs, visit About the Southland Development AuthorityThe Southland Development Authority, a not-for-profit economic development organization, is committed to driving equitable and sustainable economic growth in the south suburbs of Chicago. Through innovative programs, strategic partnerships, and impactful direct investments, the SDA is building a vibrant, inclusive economy that drives wealth growth for individuals, businesses, and municipalities. Combined with the benefits of the South Suburban Land Bank and the Monarch Fund, the SDA serves as a model for regional development. For more information, visit Media ContactBob Spoerl395948@ View original content to download multimedia: SOURCE Southland Development Authority Error in retrieving data Sign in to access your portfolio Error in retrieving data Error in retrieving data Error in retrieving data Error in retrieving data
Online Citizen
4 days ago
- Politics
- Online Citizen
SDA holds thank-you event, donates S$16,000 to charity and outlines plans for future elections
SINGAPORE: The Singapore Democratic Alliance (SDA) held a gratitude event on 25 May 2025 at its headquarters in the PKMS Building, located at 218-F Changi Road. The event, which began at 10:00 AM, aimed to recognise the efforts of volunteers, supporters, and media allies who contributed to the party's campaign during and after the General Election. Party leaders addressed attendees with messages of thanks and reflection, highlighting how grassroots volunteers, content creators, and social media influencers played pivotal roles in amplifying SDA's messaging and engaging with the public. SDA chairman Desmond Lim expressed special appreciation to traditional media outlets, social media platform owners, hosts, and influencers. He commended their fair and consistent coverage, citing their role in fostering civic discourse and upholding democratic principles. Lim matches donations, presents S$16,000 to children's charity A central feature of the event was the presentation of charitable donations raised from the sale of used campaign posters. The fundraising initiative involved contributions from residents of Pasir Ris–Changi and across Singapore. Proceeds amounted to S$7,930. To complete the round figure, Lim added S$70 personally. He then matched the total amount with an additional S$8,000 from his own funds, resulting in a total donation of S$16,000. During a formal handover ceremony, this full sum was presented to representatives of the ST School Pocket Money Fund. The charity supports students from low-income families by providing financial assistance for daily school allowances. Additionally, Lim donated S$5,000 to Willing Hearts, a volunteer-driven non-profit organisation that prepares and distributes meals to those in need throughout Singapore. Lim affirms SDA's commitment to Pasir Ris–Changi GRC The Q&A session that followed saw active participation from attendees, with questions ranging from party strategy to community development plans. Lim responded to questions about SDA's commitment to Pasir Ris–Changi GRC, stating the party would 'continue to serve the community and remain committed to its residents.' He also mentioned increased use of social media to reach younger Singaporeans and attract passionate, capable youth to the party. He pledged more grassroots and charitable initiatives, ensuring no one would be left behind. An artist present asked about Lim's plans for Pulau Ubin, part of Pasir Ris–Changi GRC. Lim noted that while he is not an elected Member of Parliament, he hopes to organise free medical check-ups for elderly residents on the island, minimising their need to travel to the mainland. He added that if elected in 2030, he would submit proposals to NParks, the government, and the Ministry of National Development to improve living standards on Pulau Ubin. Another supporter raised concerns about SDA's strategy, comparing it with other opposition parties like Red Dot United and the Singapore Democratic Party, which announced initiatives following the 3 May poll. In response, Lim said SDA prioritises practical aid such as food banks, which provide direct help without financial hurdles. He commented on the idea of a shadow cabinet, noting that such models might function within a single party due to ideological unity. However, in coalitions like SDA — which includes the Singapore Justice Party (SJP) and Pertubuhan Kebangsaan Melayu Singapura (PKMS) — he emphasised the need for long-term commitment to avoid collapse. Lim warned against forming 'families of convenience' that risk internal friction and potential disintegration. The alliance's secretary-general Abu bin Mohamed further clarified that SDA already fulfils roles akin to a shadow cabinet through its existing departments, such as welfare, cultural, and educational outreach. He asserted that the SDA is actively working on the ground, not merely imitating other parties or adopting symbolic roles. SDA plans to recruit 'star players' with strong grassroots ties for 2030 The conversation also turned to SDA's future plans for improving its vote share — which exceeded 30 percent in the recent election — and its candidate recruitment strategy. Lim said previous candidates were humble and community-focused. For future elections, including 2030, SDA intends to introduce more prominent candidates. However, he stressed that these individuals must connect with residents and avoid appearing as outsiders 'parachuted' into the constituency. Lim invited attendees to consider joining SDA, noting that while the party has historically focused on community outreach, it now aims to build a stronger national presence. He acknowledged that SDA's limited online presence led some to label it a 'fly-by-night' party, but pointed to sustained community work as evidence to the contrary. Moving ahead, SDA plans to raise its national profile, present detailed policy proposals, and recruit candidates aligned with its long-term goals. Chia Yun Kai notably absent from SDA's post-election gratitude event Notably absent from the 25 May event was Chia Yun Kai, a 32-year-old entrepreneur. Chia initially intended to contest East Coast GRC under the Most Valuable Party (MVP) but later joined SDA to run in Pasir Ris–Changi GRC. In the General Election held on 3 May 2025, Pasir Ris–Changi GRC was won by the People's Action Party (PAP) with 67.66 percent of the vote. The PAP, led by Minister in the Prime Minister's Office Indranee Rajah, secured 60,887 votes. SDA, led by Lim and comprising Abu Mohamed, Harminder Pal Singh, and Chia, received 29,109 votes. A total of 89,996 valid votes were cast from 100,639 registered voters. The current Pasir Ris–Changi GRC was formed by merging sections of the former Pasir Ris–Punggol GRC and parts of East Coast GRC. The PAP slate included Indranee Rajah, Desmond Tan, Sharael Taha, and Valerie Lee. SDA has contested in the Pasir Ris–Punggol region since 2006 but has not secured a parliamentary seat. In the 2020 General Election, SDA secured 23.67 percent of the vote in the same area, with the PAP winning 64.16 percent. The People's Voice lost its deposit in that contest.
Straits Times
5 days ago
- Politics
- Straits Times
SDA donates $16k to ST School Pocket Money Fund after sale of poll posters
SDA chairman Desmond Lim (at right) and secretary-general Abu Mohamed handing over the initial amount raised to STSPMF general manager Lau Hui Ling on May 25. PHOTO: SDA The Singapore Democratic Alliance (SDA) has donated $16,000 to The Straits Times School Pocket Money Fund (STSPMF), following the sale of its campaign posters from the 2025 General Election. The posters, which went on sale for $20 each, initially raised $7,000 and a cheque for the amount was presented to STSPMF general manager Lau Hui Ling at the party's headquarters in Changi Road by SDA chairman Desmond Lim and secretary-general Abu Mohamed on May 25. On May 26, Mr Lim announced on his personal Facebook account that another $1,000 was raised, and that he would personally match the total sum of $8,000 dollar-for-dollar, thus bringing the total donation to $16,000. At the event, Mr Lim said his belief that all children deserve support and encouragement motivated SDA to donate funds raised from the sale of its campaign posters to STSPMF. He separately made a personal donation of $5,000 to Willing Hearts, a local charity that provides free meals to the needy. An STSPMF spokesman thanked SDA for its fund-raising efforts, and Mr Lim for his personal donation. 'We are deeply grateful to everyone who has contributed to this charitable initiative in support of our cause to help children and youth in need.' This is the second time that SDA has donated proceeds from its election poster sales to STSPMF. In 2020, it donated $10,000 to the fund following that year's general election. STSPMF is a community project initiated by ST, and assists some 10,000 children and youth from low-income families each year with their school-related expenses. In GE2025, SDA garnered 32.32 per cent of the vote against PAP's 67.68 per cent in Pasir Ris-Changi GRC. Join ST's WhatsApp Channel and get the latest news and must-reads.
Time of India
6 days ago
- Business
- Time of India
UT sets up efficient energy mgmt cell
Chandigarh: In a significant stride towards sustainable development, Chandigarh has elevated the energy efficiency standards of its govt infrastructure. CB Ojha, chief engineer of UT administration, Sunday said an energy management cell, state designated agency (SDA), has been set up under the engineering department to promote energy conservation and efficiency. In recognition of the critical importance of energy efficiency, a State Energy Efficiency Action Plan was prepared by the SDA in collaboration with the Bureau of Energy Efficiency (BEE), New Delhi, and was subsequently approved by the administrator, UT Chandigarh, last August. In accordance with the measures outlined in the Action Plan, Chandigarh administration initiated the replacement of conventional electrical light fittings and HVAC systems in existing govt buildings with energy-efficient alternatives. To validate the energy savings achieved, the SDA, under the Star Rating Programme of the BEE, actively participated in benchmarking the energy performance of govt buildings. The BEE gives star ratings based on the Energy Performance Index (EPI), where a 1-Star rating indicates the least energy savings and a 5-Star rating represents the highest level of energy efficiency. As a result of these efforts, five govt buildings — including Deluxe Building and Additional Deluxe Building, Sector 9D — got star ratings. by Taboola by Taboola Sponsored Links Sponsored Links Promoted Links Promoted Links You May Like Giao dịch CFD với công nghệ và tốc độ tốt hơn IC Markets Đăng ký Undo The Deluxe Building, which previously held 2 stars, and the Additional Deluxe Building, previously unrated, have now both achieved 4-star ratings. These improvements are attributed to significant enhancements in energy performance, including optimised lighting systems, improved HVAC operations, and the adoption of advanced energy management practices. The chief engineer further said Paryavaran Bhawan, Sector 19, has been awarded a 5-Star Rating in recognition of its exemplary energy performance. In addition, the NITTTR Building and the former Smart City Limited Office Building have also earned 5 star ratings. Chandigarh: In a significant stride towards sustainable development, Chandigarh has elevated the energy efficiency standards of its govt infrastructure. CB Ojha, chief engineer of UT administration, Sunday said an energy management cell, state designated agency (SDA), has been set up under the engineering department to promote energy conservation and efficiency. In recognition of the critical importance of energy efficiency, a State Energy Efficiency Action Plan was prepared by the SDA in collaboration with the Bureau of Energy Efficiency (BEE), New Delhi, and was subsequently approved by the administrator, UT Chandigarh, last August. In accordance with the measures outlined in the Action Plan, Chandigarh administration initiated the replacement of conventional electrical light fittings and HVAC systems in existing govt buildings with energy-efficient alternatives. To validate the energy savings achieved, the SDA, under the Star Rating Programme of the BEE, actively participated in benchmarking the energy performance of govt buildings. The BEE gives star ratings based on the Energy Performance Index (EPI), where a 1-Star rating indicates the least energy savings and a 5-Star rating represents the highest level of energy efficiency. As a result of these efforts, five govt buildings — including Deluxe Building and Additional Deluxe Building, Sector 9D — got star ratings. The Deluxe Building, which previously held 2 stars, and the Additional Deluxe Building, previously unrated, have now both achieved 4-star ratings. These improvements are attributed to significant enhancements in energy performance, including optimised lighting systems, improved HVAC operations, and the adoption of advanced energy management practices. The chief engineer further said Paryavaran Bhawan, Sector 19, has been awarded a 5-Star Rating in recognition of its exemplary energy performance. In addition, the NITTTR Building and the former Smart City Limited Office Building have also earned 5 star ratings.
ABC News
23-05-2025
- Business
- ABC News
NDIS-approved disability accommodation company shuts down amid investor allegations
Leanne Crumpton's daughter Sally was only three when she died with cerebral palsy. So when the 64-year-old learned about investing in specialty homes suited for people with disability — and the potential windfalls on offer for such NDIS-approved housing — it struck a chord. She said it sounded like a "great thing" to do with her superannuation that would earn her extra income in retirement. But instead of paying her retirement income, the former nurse said she was forced back to work. "There were so many sleepless nights, waking in the middle of the night thinking there has to be an answer … what can I do?" she said. "It's quite devastating to think that you've been taken for a ride." Ms Crumpton is one of eight investors with a company called NDISP who have spoken to the ABC about fears they've been ripped off. The company, which rejected claims of misconduct and said most investors are happy, managed a $200 million portfolio of more than 140 homes for people with disabilities in Queensland. Asked about investor complaints, sector watchdog the NDIS Commission said it was "looking into concerns raised about this provider". Back in 2016, the National Disability Insurance Agency, which oversees the NDIS, began encouraging investors to build specialist disability accommodation (SDA), suited for people with disability. The modifications include things like hoists to help people take showers, wider doorframes for better accessibility and voice-activated lighting. In return, if the homes are tenanted, landlords receive high government-subsidised rent, as much as $50,000 per participant per year according to the NDIA. But it can be a risky investment if the homes are not filled. Under government rules, SDA properties must be managed by a NDIS-registered SDA company, providing a conduit between investor landlords and NDIS participants — with the latter paying rent via their taxpayer-funded plans as well as monthly personal contributions. In Ms Crumpton's case, she used her self-managed superannuation fund to buy land and build a three-bedroom SDA house for $600,000 in Townsville in 2021, and signed on NDISP to manage the property. Emails seen by the ABC show NDISP told Ms Crumpton it "expected" the property would get two tenants, and she could receive an annual income of $83,000. Ms Crumpton thought the estimates were best-case scenario, but that she could count on about half of that. Instead, the house sat empty for a year and there was no money coming in. "By the middle of the year I was thinking, are these people corrupt or just incompetent? I couldn't quite work it out," Ms Crumpton said. "It was really difficult to get them on the phone, really difficult to get them to answer emails." She, like several other investors the ABC has spoken to, has alleged the company did not adequately look for people to tenant the home, but kept sending bills for services including those provided by other companies also controlled by NDISP's owners — from mowing the lawns to providing electricity Investors have also told the ABC the company was frequently late with rent and often did not respond when landlords tried to find out what was going on with their homes. After a year of no rental income, and outgoings that included more than $4,000 to NDISP-related entities in the first financial year, Ms Crumpton was forced back to work. "I couldn't stay retired … lucky I was a nurse that I could pick up casual work," she said. But NDISP has rejected claims anyone was ripped off. Risks, such as homes going vacant, and inter-company dealings were fully disclosed and most investors were "completely satisfied", it told the ABC, adding the sector also faced compliance costs and lumpy cash flows from the NDIA. "NDISP was a mission led, profit for purpose company that tried and in many ways succeeded in making the world a better place for people with a disability," the company said. Ms Crumpton managed to break her lease with NDISP and sell her property. But investors still with NDISP now face further uncertainty. Last week, the company announced it was shutting down operations after the Australian Tax Office took legal action to wind the company up over debts that in February this year stood at more than $600,000. NDISP said it would transfer the leases it manages to a new company. The events at NDISP come amid increased scrutiny on the activities of businesses that aim to make money from the multi-billion-dollar NDIS scheme. The NDIS Commission has suspended SDA provider Cocoon, which is under investigation by the NDIA over allegations of fraud. A court has heard the investigation is the largest fraud probe currently on foot at the NDIA. Last month, the ABC revealed Melbourne businessman Khawaja Haroon was under criminal investigation over allegations of fraud in his NDIS empire. The ABC also uncovered evidence of participants being allegedly mistreated. Mr Haroon denies doing anything wrong and says he is cooperating with authorities. Unlike Cocoon or Mr Khawaja's companies, NDISP only provided housing to NDIS participants and was not responsible for their care. Jessica Walker, head of policy at the Summer Foundation, which advocates for better housing for people with disability, said the SDA sector was also plagued with problems. "I think the NDIA could have done a much better job of stewarding the SDA market," Ms Walker said. "There was a big need [for housing] and people have responded to that without always understanding some of the risks associated with investing." NDISP is run by former lawyer Darryl Richards and his business partner Jon Johnson. The "head lease" signed between NDISP and landlords allowed NDISP to manage the properties for up to 20 years. Three investors the ABC has spoken to have said NDISP would not budge from the agreement when they tried to break leases for their properties. The head leases also allow NDISP to use some companies of which Mr Richards and Mr Johnson are shareholders for maintenance, electricity and gardening. Investors also paid up to $5,200 each year into a fund purportedly for residents to pay for extra services, until the NDIS Commission told the company to cease the practice, according to court documents. Mr Richards and Mr Johnson deny any wrongdoing. Mr Johnson said NDISP never promised investors they would make particular rental returns and always emphasised risks including that properties might stay empty. He said NDISP created related companies — such as for utilities or services — out of necessity given stringent compliance obligations. "The companies actually made losses," he added. He said complaints came from a small number of investors and "reflect a misalignment of expectations, not misconduct". He argued that dissatisfied investors represented four or five homes out of 150 homes. Mr Johnson admitted that "communication, cash flow, and reporting were affected during periods of high operational strain and technology failure, but [these issues were] never concealed." Investors Russell and Judy Dunning resorted to pursuing NDISP in court to try and regain control of their four-bedroom SDA property in Cairns. The Brisbane couple say they've struggled to understand how they've received so little information about a house they own. "From the very beginning there was a distinct lack of communication [and] a lack of answering any questions we had," Mr Dunning said. They now know it has two tenants because of the court action they've taken, but say before that they weren't sure because NDISP would not give them details. They also allege they have no idea how much money they are entitled to through rent each month. Some months they've received nothing. Other months it's a few hundred dollars. On a good month, $9,000. The payments weren't accompanied by statements, so they don't know how it's calculated. The income is meant to help the financial security of their four kids, two of whom have disabilities. "We're always at sea about what's supposed to be coming in, what to expect and when to expect it," Ms Dunning said. NDISP said it limits the amount of information landlords can see about tenants due to strict privacy provisions under the NDIS, but disputed the Dunnings' claim they weren't told the number of tenants. NDISP said the NDIS was sometimes late with SDA payments and this impacted when payments could be made to landlords. When the Dunnings tried to get out of their lease, NDISP refused to dissolve the contract, prompting them to spend tens of thousands of dollars in legal fees to take them to the Queensland Magistrates Court. In the end, the magistrate dismissed the application, saying the dispute might be heard in a different court. In a statement, NDISP's Mr Johnson rejected the Dunnings' allegations they had not received monthly statements or that NDISP owed them money. He said the 20-year leases were in place so NDIS participants had certainty about their tenancies, and that NDISP fought the couple in court out of concern for their tenant who they feared would be forced to move out. Mr Dunning says he's happy for the tenants to stay, he just wanted to get rid of NDISP. Last week, NDISP got out of the NDIS game after the tax office launched Federal Court action seeking to wind it up over the unpaid tax bill. It's been a long running struggle. Court documents filed by the ATO in a separate matter complain that NDISP was behind on some tax payments even in August 2021. The ATO has issued director penalty notices holding both Mr Richards and Mr Johnson personally liable for the tax debts run up by NDISP. The amount the ATO is now pursuing NDISP for was not available from the Federal Court. But the company told the ABC a debt was accumulated "following significant cash flow disruptions" including more than $1 million owed by the NDIA. NDISP said it was cooperating with the ATO. Another company where Mr Richards was a director, Yellow Card Builders, collapsed in March owing more than $240,000 to the ATO, company documents show. Mr Richards was previously a lawyer who ran his own firm. He did not renew his practising certificate in 2021 after a run-in with Queensland's Legal Services Commissioner. The commissioner made a finding of unsatisfactory professional conduct for giving the wrong date in an affidavit, and later dropped an investigation involving Mr Richards after he agreed to see a therapist. In 2023, when he was no longer a lawyer, Mr Richards nonetheless signed a letter to an NDISP investor in his capacity as "in-house legal counsel" of NDISP. "I have not practised legal work since not renewing my certificate," Mr Richards told the ABC. Investors worry about what the future holds now that a new company has taken over from NDISP. "This new company declares that there's no ties with NDISP, but my feeling is there still is," Judy Dunning said. She said she was involved in a positive dialogue with new operator Sigma SDA Management, led by chief executive Paul Brunyee. While Sigma said it had "no ties to the former NDISP directors or registration", its chief operating officer, James Brooker, has managed investment funds that channelled money into NDISP's properties. Mr Brunyee said Mr Brooker's role at the funds "was confined to investment management with no operational or governance involvement in NDISP". Sigma has promised its "next steps" will include giving investors a briefing as well as producing a "Q&A resource addressing common concerns from participants, families, SILs and owners". Mr Brunyee said Sigma had bought leasehold interests from companies owned by Mr Richards and Mr Johnson for a confidential sum. "There are no ongoing financial, operational or governance ties to NDISP or its former principals," he said. He said Sigma will not be taking on NDISP's existing debts because it would "undermine SIGMA's financial stability and disadvantage both participants and investors". While the NDIS Commission has told the ABC it is looking into NDISP, the Dunnings and Ms Crumpton said nothing ever came of their multiple complaints to authorities. "There was a reluctance of … government agencies to get behind us and back us in the situation against NDISP," Mr Dunning said. They have called on the NDIA and NDIS commission to do better to help people trying to navigate the SDA sector, which they believe needs better regulation. They know other NDISP investors who've been under enormous stress because of the situation — and are close to the brink. "It's had dreadful mental health impacts on all of us," Ms Crumpton said. In a statement, The NDIS Commission said it will take strong regulatory action where necessary and all SDA providers are subject to regular audits.
