Report of No Findings
Non-compliant hours less than 1% of the total hours in the sample of class records
Coaching Letter (Optional)
Recommendations to mitigate risk
Minimal Finding
Non-compliant hours exceed 1% of the total hours in the sample of class records
Material Finding (Reversion of Funds)
Non-compliant hours exceed 5% of the total hours in the sample of class records
Requires a compliance review the following year
