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Version 2.0                                                            0                             25%                        50%                           75%                          100%
                                                                                       One employee or partner      There is one or a few key      There are one or a few
                                                                                       works with me and            people who are                 key people that can run
                                                                                       together we run the          developing sufficiently that   the company almost as      Have an appropriate
                                                           I am the key player and     company, but I do not feel   I can take a vacation, and     well as me and I feel very number of Key Players
                                                           without me nothing gets     confortable being away       catch up without too much      comfortable taking short   and my being in the office
Who are your key players?                                  done                        from the business.           effort.                        vacations.                 seems optional at times.
                                                                                                                                                                              Have a development plan
                                                                                                                                                                              for each individual and
                                                           Not sure, just have vague                                                               Regularly assess           both they and their
                                                           feeling of frustration or Talk about improvement         Perform annual or semi-        strengths and              manager understand their
                                                           pleasure with certain     areas when giving raises       annual performance             weaknesses of key          strengths and
What are their strengths and weaknesses?                   people                    or promotions.                 review.                        players.                   weaknesses.
                                                                                                                                                                              Have two; one is an ideal
                                                                                                                                                   Have a chart, it is up-to- organization chart with
                                                                                                                                                   date, we use it in         each position clearly
                                                                                       Have an organization         Have an organization           interviews and new         understood and the
                                                                                       chart developed a while      chart that reflects the        employee orientations and second represents the
                                                                                       ago, but it is not up to     organization as it exists      refer to it often when     reality given where my
What is your Organization Chart?                           Do not have one.            date.                        today.                         planning staff changes.    company is today.
Strategy and Planning
                                                                                                                    Fully understand my
                                                                                       Have strong personal         personal values and how                                     Most people who know
                                                                                       values, but do not think     they integrate with my    Have documented my                me know my personal
What are your personal values?                             Not sure.                   about it often.              faith.                    personal values.                  values.
                                                                                                                                              Our hiring process
                                                                                                                                              assures that every new
                                                                                                                    Have one in all marketing hire understands and
                                                                                       Have one (maybe a good literature, web sites, etc      agrees with our mission           It is used regularly for
                                                                                       one) but cannot quote it     and communicate it to     and each employee can             planning and making
What is the company mission?                               Do not have one.            and it is never referred to. employees.                recite it from memory.            decisions.

                                                                                                                                                   Our hiring process         Our values are used as
                                                                                                                    Our values statement is in     assures that every new     appropriate for all hiring,
                                                           We are good people but      Have a list of company       company literature and         hire's beliefs and actions employee supervision,
Are your corporate values documented and if so, what       nothing related to values   values that accurately       web site and well know to      line up with our value     customer contact, and
are they?                                                  is documented.              reflects our beliefs.        all our constituents.          statement.                 vendor interaction issues.
                                                                                                                                                                              We have a code of ethical
                                                                                                                                                                              conduct, incorporate it in
                                                                                                                    Our employees and                                         our hiring and
                                                                                                                    executives are held            Truth cannot be            communicate it through
                                                                                                                    accountable for truth in       compromised and we         training and hold leaders
How is integrity played out in your value statements and                                                            the office and in their        have an objective truth we acountable for ethidcal
day to day business life?                                Truth is relative.                                         personal lives.                follow.                    behavior.
                                                                                                                                                                              Our vision is used to
                                                                                                                                                                              excite employees and
                                                                                                                    We have articulated a                                     provide a focus for
                                                                                                                    future vision (i.e. 5 years)                              ongoing sales, staff
What is your vision? Where do you want to be in 3                                                                   that is undstood by all                                   developemnt, and
years and how will you get there?                          20:20 hindsight.                                         relebant constituents.                                    management efforts.

                                                                                                                                                 Have full planning cycle
                                                                                         Have a full planning cycle                              that culminates with input
                                                                                         that includes going off site                            to monthly
Describe your strategic planning cycle. Frequency?                                       alone to develop formal                                 financial/operational
Offsite?                                                Do not have one.                 plans                                                   review and reporting
                                                                                                                                                 Have monthly business
                                                                                                                                                 unit financial/operational
                                                                                                                                                 review of plan against
                                                                                         Take the leadership team                                actual and hold
                                                                                         off site to help develop                                employeees responsible
Describe your team planning cycle. All levels?          Do not have one.                 written plans.                                          for results.

                                                                                                                                                 The plan is tied to monthly
                                                                                                                                                 budgets and reviewed in
                                                        We are waiting for               The Plan is annually                                    detail with the staff and
How is the strategic plan communicated to the lower     someone to tell us what it       updated and reviewed                                    they are held accountable
levels of company?                                      is.                              with the staff.                                         for the resutls.
                                                                                                                                                 The business units are
                                                                                                                                                 required to account for
Describe the budgeting process and its relation to                                       The strategic plan is used                              actual versus plan on a
strategic planning.                                     What Budget?                     to create monthly budets.                               monthly basis.
                                                                                                                                                 Monthly or more frequent
                                                                                                                                                 review of key initiatives,
                                                                                                                                                 reviewing and
                                                                                                                                                 documenting mission,
What significant initiatives do you have going on?                                       Formal project                                          scope, activities
Where are they and what’s the ROI of each? (Using       No formal tracking of            mangement tracking                                      (progress), ROI tracking,
Lane’s sheet)                                           initiatives.                     methodlology.                                           and issue tracking.

                                                                                         The key metrics are                                     The metrics are known
What are your key metrics? How do you portray them,     We do not use metrics we         known and tracked and                                   and employees are held to
share them with your team and use them to guide your    are on the decimal (as in        deviations from norms                                   their attainment on a
company? (Using Lane’s info)                            all-American) system.            cause actions to be taken.                              continuous basis.
Hiring and Team Building
                                                                                                                                                 Have a process for
                                                                                         We have a great team of                                 building teams that
                                                                                         compatible people, but                                  includes testing for team
                                                        Hire 'em when we need            cannot explain how it                                   compatibility (personality
What is your team building philosophy and process?      'em.                             happended.                                              profiles).
                                                                                         We meet one, twice or
                                                                                         more times a month and it                               We have a daily 15 min
                                                                                         is a great time for all key                             checkup, weekly
Do you have regular staff meetings? Tell me about the   No, because when we do           players to get on the same We have a weekly staff       structured review and
format and agenda?                                      they take too long.              page.                       meeting.                    monthly learning meeting
                                                                                         There are formal                                        There is a reward system
                                                                                         processes that solicite and                             for good ideas and their
Are employees encouraged to provide Tactical            Wish they cared enough           track employee                                          ROI is understood and
Improvement suggestions?                                to give some ideas.              suggestions.                                            tracked and reported.
                                                                                                                     Good work is formally
                                                                                                                     recognized, there are in-   There is an ongoing
                                                                                                                     company rally's where we    process of recognition and
How do you recognize, acknowledge and praise your                                        We regularly recognize      encourage family            praise, we train our new
employees?                                              They have a job!                 star performers             participation.              leaders in it.
                                                                                         Management frequently
                                                                                         meets with employees
                                                                                         one-on-one or with teams                                Formally conduct
Do your employees trust you and your management                                          to get their informal                                   employee surveys to get
team? How do you know that?                             They had better!                 feedback.                                               feedback.
                                                                                                                         Know turnover percent
                                                                                                                         and know which is positive
                                                                                                                         (we desired it) and
What is your staff turnover %? What is your negative                                      We know the staff              negative (we did not
staff turnover %?                                         Not sure.                       turnover percentage            desire it).

                                                                                                                         Several team members
                                                                                                                         interview candidates (with
                                                                                          Have a documented hiring       scripts to test position
Does your Chief Executive (<200 employees) or a senior                                    process that includes          criteria requirements),
executive interview each person your company hires?                                       criteria for each position     assuring a match on
Who is in the interview process? Do you have hiring    Hire 'em when we need              and testing for skills and     values, and introducing
guidelines?                                            'em.                               temperment.                    the company mission.
                                                                                                                         The criteria is test in the
                                                                                                                         interview process by
                                                                                                                         having different people
Do you know the 2 or 3 non-negotiable criteria for each                                                                  ask different questions
position?                                               No                                Yes.                           testing the same criteria.

                                                                                                                         Each new employee is
                                                                                                                         given the policy manual,
                                                                                                                         he meets with the senior
                                                                                                                         leadership (including chief
                                                                                                                         executive), he is required
                                                                                                                         to memorize the mission,
New employee orientation; it’s critical to instill your                                   There is a documented          his position is clearly
culture to the new employee. How do you orient a new      Hire 'em when we need           new employee orientation       explained (training given
employee?                                                 'em.                            procedure.                     as needed).
                                                                                                                         The potential of the
                                                                                          There is minimum criteria      employee is evaluated
                                                                                          for each position and          against job criteria, peer
                                                          If they are good at their       someone deemed eligible        review and testing to
                                                          job then eventually they        for a position is guaged       determine eligibility for
How are promotions given?                                 can be promoted.                against it.                    promotion
                                                                                                                         There are leadership
                                                                                                                         training programs at
                                                                                                                         various levels of the
                                                                                                                         organization and
                                                                                          We hire the smile and          sucession plans for key
Describe how you develop leaders.                         We hire the skill.              teach the skill.               positions.

                                                                                          A bonus is paid annually
                                                                                          or semi-annually based on      50%+ of pay is based on
                                                                                          company performance            performance against key
                                                                                          (overall positive cash flow)   performance metrics and
                                                                                          and on individual              the performance pay is a
                                                          Flat salary or hourly for       performance (an individual     % of overall positive cash
Explain your performance pay or bonus program.            everyone.                       rating system)                 flow.
                                                                                                                         We have methods for
                                                                                          We share core values and       assuring the applicants
For new hires, clearly communicate core values and                                        mission with each              core values are in
mission.                                                  No                              applicant.                     alignment with ours.
                                                                                                                         We use a profile for every
                                                                                                                         position, mapped to a
                                                                                          We use a simple single         standard template for
For new hires, do you give formal profiles to determine                                   dimension profile like         personality, values and
the applicants suitability for a position.                No                              DISC.                          teams.

                                                                                                                                                                       Greater than 75% of their
                                                                                                             The reward system is                                      pay is based on the
                                                                                                             based on risk taking,                                     performance of pay with a
                                                       Flat salary or hourly for                             servanthood, initiative,                                  phantom equity or
What percent of Leader's pay is at risk?               everyone.                                             giving and listening.                                     ownership plan also used.
                                                                                                             We have a minimal
                                                                                                             insurance program; either
                                                                                                             a policy we subsidize or                                  There is full assistance
Describe the Insurance and LTD benefits for you and                                                          give employees an                                         given for or provision for
your employees.                                        Everyone is on their own.                             allowance.                                                insurance needs.
Operations, Products or Services

                                                                                                                                                                       Understand our products
                                                                                                                                                                       or services in terms of
                                                                                                                                                                       what drives our economic
                                                                                                                                                                       engine, what we are the
                                                                                                                                                                       best in the world at and
Describe the contribution of your products and markets. Do not know                                                                                                    where our passion is.
Sales Analysis, Marketing and Advertising
                                                                                                                                                                       We know the top 20% of
                                                                                                             We have identified our top                                customers by sales and by
Wat are the 20% of customers making up 80% of your                                                           customers and cater to       We know the top 20% of       contribution to the bottom
sales?                                                 Do not know.                                          their needs.                 customers by sales.          line.
                                                       We do not have a formal                               Sales commissions are                                     Sales commissions are
                                                       sales program, but need     We pay our sales people   variable based on gross      Sales commissions are        variable based on
What is your sales performance pay program?            one.                        a fixed salary?           sales.                       variable based on profit.    collected profit.
                                                                                                                                                                       Have a strong idea how
                                                                                                                                                                       the customers are
                                                                                                             Know the demographics                                     changing and how we
Describe trends in customer demographics.              Do not know.                                          of our customers.                                         must adapt.

                                                                                                                                                                        Our brand promise is
                                                                                                                                                                        linked to our values and a
                                                       We do not have one                                    We stand behind our                                        clear understanding of the
What is you brand promise?                             articulated                                           products unconditionally.                                  needs of our customers.
                                                                                                                                                                        Our Brand is well linked to
                                                       Do not know what brand                                                             Our brand is well             our company name and
Describe your brand; how are you known in your         means relative to my                                                               understood and we have a mission statement and
industry?                                              company and industry.                                                              strategy for establishing it. purpose.
                                                                                                                                                                        Have an uptodate, often
                                                                                                                                                                        used marketing plan that
                                                                                                                                                                        guides our sales effort
                                                                                                                                                                        which includes target
                                                                                                                                                                        markets, product
                                                                                                                                                                        definition, place,
                                                       Feel fortunate to be                                                                                             promotion (includes
How do you market your company?                        blessed with good sales.                                                                                         funding) and price.
                                                                                                                                                                        Have an advertising plan
                                                                                                                                                                        linked to the business
What kinds of advertising do you do?                   Word of mouth                                                                                                    plans and budget.
                                                                                                                                                                        Know the linkage of sales
                                                                                                                                                                        to closed business and
                                                                                                                                                                        have metrics which we
                                                                                                                                                                        track and manager to
                                                                                                                                                                        assure the pipeline is
How to you assure you have adequate sales pipeline?    We are busy this week!                                                                                           being maintained.

                                                                                                                                                                         Our web site contains
                                                                                           We have our own URL                                                           useful information for our
                                                          We use AOL or similar            based on our company                                                          customers and/or drives
Describe you internet presence; web site, email url, etc. email provider                   name for emails        We have a web site.                                    orders to our business.
Customer Relations
                                                                                                                                                                         Their demograhics are
                                                                                                                                                                         known, have categorized
                                                                                                                                                                         them by segments, we
                                                                                                                                                                         know their buying habits
                                                                                                                                                                         and we know the % of
                                                         They are the people who                                                                                         business that comes from
Describe your customer base.                             buy from us.                                                                                                    each.

                                                                                                                                             There is a formal system    The feedback from
                                                                                                                                             for measuring customer      customers causes prompt
                                                                                                                                             satisfaction that is run    action by all employees,
                                                                                                                  There is a formal system periodically for a            especially management,
                                                                                                                  for tracking and analyzing statistically significant   to assure the needs and
                                                         We pay taxes, therefore                                  customer feedback and      portion of the customer     concerns of customers are
Describe how you measure customer satisfaction.          we make profit.                                          complaints.                base.                       addressed.

                                                                                                                                                                         The customer satisfaction
                                                                                                                                                                         metric is very important to
                                                                                                                                                                         the company and
What is the level of your customer satisfaction?         Not sure.                                                                                                       monitored continuously.

                                                                                                                                                                         Every customer complaing
                                                                                                                                                                         it acted upon the eventual
                                                                                                                                                                         disposition is recorded,
                                                         If I receive the call, I try to                                                                                 and agregate statistics on
                                                         placate the customer and                                 Every complaint is given a                             complaints are
What is your policy for handling Complaints?             the same for my people.                                  number and logged.                                     maintained.
                                                                                                                                                                         the Company creates
                                                                                                                                                                         economic value
                                                         We pay the bills, most of                                                                                       consistently as tracked by
Is your company a good investment value?                 the time.                                                                                                       EVA or similar metric.

                                                                                                                  All checks and balances
                                                                                                                  are documented with                                    Regular audits and checks
                                                                                                                  complementary job                                      are in place to assure the
                                                         We use Quick Books on a                                  descriptions for those                                 controls are functional and
Tell me about your accounting controls?                  secure computer.                                         handling company assets.                               working.
                                                                                                                                                                         Montly numbers in the
                                                                                                                                                                         books roll into annual
                                                                                                                                                                         management and tax
Do you trust your P&L and Balance Sheet numbers?                                                                                                                         reports with very few
How substantial are correcting entries monthly?                                                                                                                          (immaterial) correcting
Annually?                                                What is P&L?                                                                                                    entries needed.
                                                                                                                                                                         There are checks and
                                                                                                                                                                         balances such as those
                                                                                                                                                                         handling customer checks
                                                                                                                                                                         (A/R) do not have access
                                                                                                                                                                         to cash (A/P). In a small
                                                                                                                                                                         business, the owner
                                                       The bank has guards and                                                                                           opens all mail and reviews
How to you maintain the security of your cash and bank a good reputation for not                                                                                         every statement and signs
account assets?                                        losing money.                                                                                                     all checks.
                                                                                                                      Shrinkage is known and
                                                                                                                      monitored, our managers
                                                                                                                      are sensitive to loss
                                                                                                                      prevention, when and
                                                                                                                      event occurs we take
                                                                                                                      action immediately, all
How to you minimize losses of physical assets? What      Our doors have                                               employees know the
is your shrinkage?                                       functioning locks.                                           consequences of theft.

                                                                                                                      Business unit mangers
                                                                                                                      are held responsible for
                                                                                                                      their financial performance
                                                                                                                      and given the P&L
To what extent do you practice “open book”               Only the owner and CPA                                       information relative to their
management?                                              see the books.                                               area of resposibility.
                                                                                                                      When diviations from the
                                                                                                                      norm are recognized we
                                                                                                                      analyze and understand
                                                         It must be positive             It is tracked, known and     the reasons; price, sales
                                                         because we have to pay          diviations from the norm     volume, cost, and labor
What is your Gross Profit %?                             taxes.                          recognized.                  effects.
                                                         It must be positive             It is tracked, known and
                                                         because we have to pay          diviations from the norm
What is your Net Profit %?                               taxes.                          recognized.
                                                                                                                      Monitor AR days at least
                                                                                                                      quarterly and analyze
                                                                                                                      differences and use the
                                                                                                                      information (with average
                                                                                                                      receivable) in estimating
What are your accounts receivable days?                  Do not know.                                                 cash flow needs.

                                                                                                                      Have a process that kicks
                                                                                                                      in automatically and
                                                                                                                      consistently at milestones;
                                                                                                                      i.e. one day late, 15 days,
                                                                                                                      30 days, 60 days, 90 days
                                                                                                                      and monthly, plus a
                                                                                                                      strategy for going after
                                                                                         What a written policy that   delinquencies and taking
                                                         Just happy when the             is up-to-date and            formal action against
What is your credit collection policy?                   customer pays us.               complete.                    severely late accounts.
                                                                                                                      Monitor AP days at least
                                                                                                                      quarterly and analyze
                                                                                                                      differences and use the
                                                         Do not know, we just hold                                    information (with average
                                                         checks until the vendors                                     receivable) in estimating
What are your accounts payable days?                     threaten us.                                                 cash flow needs.

How do you assure you have adequate cash flow?                                                                        Estimate and report cash
What is the frequency of your cash flow report? Do you Monitor the level of funds                                     flow projection as
have a plan to get out of business and personal debt?  in the bank.                                                   periodically as needed.
                                                                                                                      We have a line of credit
                                                                                                                      with great terms, are
                                                                                         We have a line of credit     friends with our banker,
                                                         We use a checking               and a good relationship      get great rates on all
Describe your banking relationship and line of credit.   account.                        with our banker.             services

                                                                                                                           At least 1 hour daily spent
                                                                                                                           reading the bible, praying,
                                                            Church on Sunday and I                                         reading business books
Describe your quiet time and frequency.                     pray before meals.                                             and keeping a journal.
                                                                                                                           Have a Christ centered
                                                                                                                           mission, employees are
                                                                                                                           empowered to evangelize,
                                                                                                                           and have company
                                                                                                                           sponsored Christian
How is Christ evident in and through your business?         People can watch me.                                           events.

                                                                                            I have a group of trusted      My spouse has veto on all
                                                                                            Christian advisors I use       business and personal
Wise Counsel                                                I make all the decisions        regularly                      decisions, as do I.

                                                                                                                           Have mission plan which
Describe you ministry plan. What ministry metrics do                                                                       we work and report on like
you track?                                                  Do not have any                                                any other business report.

                                                                                                                           There are multiple
                                                                                            We have formal Bible           ministries run primarily by
                                                                                            stucies and prayer groups      employees and we give
Describe the involvement of your employees in               They are free to minister       in the company run by          paid time off to minister
ministry.                                                   to each other                   employees                      outside the company.
What is the level of giving of the company or your
employees (through the company)?                            0% of net income.                                              10%+ of net income
Controls and Processes

                                                                                                                           We measure all shrinkage
How do you minimize losses of physical assets; i.e.                                         All assets are accounted       and periodically test that
cash, inventory, employees using company assets                                             for and strict policies are    use of assets are for
(autos, computers) for personal use?                        Oblivious of such things.       in place.                      company purposes.
                                                                                                                           We have contracts with
                                                                                            We have sufficient             competitors to share their
If you had a fire and lost your facility describe how you                                   insurance to replace all       facilities until our facility is
would get back online.                                      It would be all over!           facilities and lost revenue.   back online.
                                                                                                                           We have a disaster
                                                                                                                           recovery plan in place so
                                                                                                                           that if our facility is
                                                                                            We back up all critical        destroyed, we can be
                                                                                            data daily and store the       back online within 7 days
                                                            We do not back up to my         most recent 2 copies           and all mission critical
Describe Your computer system backup processes              knowledge                       offsite.                       systems online in 4 hours
Balance and Personal

                                                                                                                           I am very involved with my
                                                                                                                           children, attend almost all
                                                                                                                           their special events
                                                                                                                           (sports), eat most evening
                                                                                                                           meals with my family,
                                                                                            I leave work every day at      have 1 date night per
                                                                                            5 and eat dinner with          week with my wife, if you
How do you maintain balance in your life? Tell me           I work 60+ hours per            every one in my family at      asked them they would
about your family?                                          week.                           least 5 days per week.         say I am very balanced.
What role does your spouse play in major business                                                                          She gets to approve of
decisions?                                                  She knows where I work.                                        any major decision.

                                                                                                        Every evening and
                                                                                                        morning, and before any
What is the frequently that you and they pray together? At every meal                                   major event or crisis.
                                                                                                        Know mine and my
                                                                                                        spouses and we try to
                                                                                                        express love to one
                                                             English or some foreign                    another in the other's
What is your love language? Your spouse’s?                   language.                                  language.
When was the last time you and your spouse had a
date? Do you regularly?                                      In high school or college.       Monthly   At least weekly.
                                                                                                        Attend church weekly,
                                                                                                        hold a position (teacher or
Tell me about your church and civic responsibilities and                                                officer), officer of civic
involvement.                                             Weddings and funerals.                         organization.
                                                                                                        Have a regular time to
                                                                                                        meet with accountability
                                                                                                        peers or board and they
Consider the Accountability Plan Information. Think                                                     ask the tough questions;
about it until the next one on one, then decide if that is   My Conscience bothers                      re strongholds, lust, pride,
an area you want to incorporate in the meetings.             me when I do wrong.                        etc.
End of Audit
What is the age of your company?
What is your SIC code?
How many employees do you have?
What is your revenue?
What is your net profit before taxes?
What is your gross margin?
What is your zip Code

                                                                                                   C12 RDU Business Audit Action Templates

                                               Month 1                                  Month 2                                   Month 3                                Month 4                              Month 5                                Month 6
                                                                                                                                                         Identify Key Players and map to ideal   Develop Development Plan for Key
Organization                    Develop actual Organization Chart       List all processes with short definition   Develop ideal Organization Chart      Organization Chart                      Player
                                                                                                                                                         Develop Action Items for Each
Strategy and Planning           Develop Mission and Vision            Develop Goals and Objectives                 Develop Strategies for each Goal      Strategy                                Develop Metrics for each goal         Develop Annual Budget
                                Develop 2-3 non-negotiatbles for each                                                                                    User new employee orientation with      Develop tactical suggestion and       Role out suggestion and improvement
Hiring and Team Building        critical company position             Develop/Implement Hiring process.            Develop New employee orientation.     existing employees if never done.       improvement program.                  program.
Operations, Products or                                                                                                                                                                          Develop Operations Improvement
Services                        Identify / document the process         Identify minimum ideal processes           Estimate process costs                Select Key Indicators                   Plan                                  Begin Implementing
                                Document Work in Process & set up
                                regular staff review                    Accumulate key WIP metrics
Sales Analysis, Marketing and   Document Pipeline & set up regular
Advertising                     review with staff                       Calculate Pipeline metrics.                Hold staff accountable for Pipeline                                           Define effectiveness of advertising   Assess advertising effectiveness
                                Assess Customer Needs,
Customer Relations              demographics and Satisfaction           Define Modifications to solutions
                                Define financial report needed daily,                                          Select area to improve; AR, AP,
Financial                       weekly, monthly, quarterly, yearly      Implement regular review of financials revenue, expenses, timing                 Improve selected area                   Select next area to improve
                                                                                                                                                         Develop strategies, action items and    Set up reporting and feedback for
Ministry                        Implement daily quiet time.             Assess ministry field of your company Define ministry goals for company.         metrics for ministry                    ministry
                                Complete C12 worksheets and DISC        Set intimacy goals for each family    Implement intimacy goals for family,
Balance and Personal            for you and spouse                      member.                               Define accountability plan for you.        Implement accountability plan

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