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Read this if you work within a State Medicaid Agency (SMA). This is the fourth article in a series of articles published in follow-up to the Medicaid Enterprise Systems Conference (MESC) 2024. Prior articles highlighted industry trends, the value of the CMS and SMA MES partnership, and forthcoming guidance on APDs, SMC, and MITA 4.0, while future articles will discuss how SMAs can further support their teams in achieving organizational excellence.

Artificial Intelligence (AI) continues to dominate tech innovation headlines and Medicaid industry partners continue to express both fear and excitement over its potential to tactically support the enterprise. State Medicaid Agencies (SMAs) and their industry partners have been tactfully integrating Artificial Intelligence—whether generative, predictive, analytical, automated, or assisted—into Medicaid discussions and initiatives...and generating positive results!

Below are a few examples of SMAs testing the AI waters and getting favorable results:

• Tennessee is using AI to rapidly locate policy answers to address constituent questions and expedite eligibility determinations.
• Kentucky is using a chat knowledge bot to help eligibility workers search for policy and process information.
• New York is leveraging docAI to match EOBs to claims and identify potential mismatches for human review.
• Louisiana is using a chatbot for non-MAGI call centers to answer basic questions and allow customer service representatives to focus on other work and calls. (Spoiler: Constituents love it!)
• Wisconsin is using a chatbot to examine existing policies and help team members find answers needed to support their responsibilities.

At the Medicaid Enterprise Systems Conference (MESC) in August, SMAs and industry leaders also discussed and provided advice for interested parties looking to start the AI conversation:

• Identify clear objectives for AI—through defined use cases and measurable goals—to help ensure AI initiatives align with your agency’s overall mission, vision, and goals.
• Build a strong data foundation and clear boundaries through data quality, governance, and interoperability.
• Start small with pilot projects.
• Invest in upskilling staff and establish teams to help them understand AI technologies, how to work with them, and how to interpret AI-driven insights. Don’t forget to test your AI technologies!
• Draft and implement agency policies and protocols to monitor AI systems, create transparency, and help ensure ethical and responsible AI use.
• Collaborate with federal and industry partners to share knowledge, resources, and best practices.
• Focus on the scalability of solutions, the need to continuously improve AI technologies, and how teams are using them.

As an industry leader who is partnering with SMAs nationwide, BerryDunn is often called upon to be at the forefront of helping SMAs design innovative solutions for their Medicaid programs. AI provides SMAs the unique opportunity to address operational challenges as well as existing business processes in areas such as program integrity, care management, member engagement, and data analytics and reporting. In addition to the great points industry leaders shared at MESC, below are some additional considerations for Medicaid innovators looking to get started:

Understand the opportunities for AI: Each Medicaid program is unique, and understanding where there may be opportunities for efficiency or enhanced effectiveness is a good first step to identifying where AI may be able to support your program. Typically, the areas of program integrity, provider enrollment, member enrollment, care management, and data analytics and reporting are some of the more typical business areas where AI-related opportunities may exist. An SMA’s Medicaid Information Technology Architecture (MITA) State Self-Assessment (SSA) may be a great document to reference when looking for those opportunities for AI.

Assess the current state: Assessing the current state of an SMA does not just entail focusing on the program’s policy- or technology-related needs. It also entails understanding the organizational capacity for change and its understanding of AI. Change and AI have a tendency to bring about excitement and apprehension, and understanding your SMA's readiness for change and AI is essential part of gaining SMA buy-in.

Define your AI use cases: As an output from your analysis of those opportunities for AI and your assessment of the current state, consider those areas where AI could make the most immediate impact. Maybe it’s in program integrity where predictive analytics and AI-based fraud detection could identify anomalies in billing, or maybe it’s in care management where assistance identifying high-risk patients is needed. As mentioned earlier, start small!

Build a cross-functional team: Successful AI requires collaboration across the agency and more specifically within those areas impacted by your use cases. Typically, AI teams are comprised of a sponsor, more technical resources familiar with the SMA’s technology and infrastructure, your business leads, and AI experts. Your federal partners are also an invaluable resource for you on your AI journey.

Invest in data governance and infrastructure: AI thrives in high-quality data environments, so SMAs will need data governance and its supporting infrastructure to help ensure AI solutions can be effective. Prioritize clean, standardized, and accessible data, and ensure appropriate safeguards (i.e. policy) are in place to support AI usage.

Plan for long-term AI integration (and change!): AI is here to stay. Investing in your agency’s AI roadmap is one effective way to help establish an AI plan and infrastructure that can improve operational efficiency, enhance program effectiveness, and enhance rates of adoption.

By starting with a focused, methodical approach, SMAs can leverage AI to enhance service delivery, improve operational efficiency, and better serve their constituents. Embracing AI is an existing SMA challenge. Let’s continue the conversation on how we can help today!

Previous articles in this series: 

CMS is your enterprise partner: Are you leaning in yet?

MITA 4.0, APDs, and more: Clearer guidance and helpful templates are coming!

Medicaid outcomes, measures, and metrics are here to stay

It seems these days as though there’s a policy or some fine print for everything. As I grow older, I find myself more and more ensconced in reading the fine print on things—be it a food ingredient label, a contract, or the Apple user agreement (ok, maybe I just skim that one). Just last week, I went to return some school clothes my son had already grown out of and was asked if I had reviewed the store’s return/refund policy (I hadn’t). There’s no question that a review of applicable policies is a best practice for everyone—including exempt organizations.

If it’s been a while since your nonprofit organization last conducted a review of its governing documents and policies, worry not, you’re not alone! This article will highlight a few of the most critical documents applicable to nonprofits to ensure you remain in compliance and good standing.

Conflict of interest policy

If I were playing a rather nerdy version of nonprofit Family Feud, and the category was “Most Important Policies,” I would be shocked if the conflict of interest policy wasn’t the number one answer. It is vital that any potential conflict, either real or perceived, be identified and addressed in a manner consistent with the organization’s policy.

This policy is so important the IRS devotes several questions to it on the Form 990, including a required written narrative detailing how the organization consistently monitors and enforces compliance with said policy. Further, there is a requirement for potential disclosure of certain transactions with “interested persons” on Schedule L of Form 990. Transactions include loans as well as business transactions over a specified dollar threshold. It’s important to note that for Form 990 disclosure, the term “interested persons” includes family members of any officers, directors, trustees, or key employees of the organization, as well as any business entity more than 35% owned or controlled by any of the folks mentioned above.

For these reasons, distribution of a questionnaire to applicable organizational members on an annual basis is a baseline standard.

Gift acceptance policy

The gift acceptance policy is one that often goes overlooked or underappreciated until it’s needed; but when it is needed, it can be a lifesaver. This policy can help to navigate and dictate a myriad of issues, including what sort of gifts the organization is willing to accept and how long the organization is required to retain the gift, as well as provide guidance for board or staff members who are on either the asking or receiving end of contributions. And, perhaps most importantly, the policy can help manage the expectations of donors while maintaining a level of courtesy and respect.

The policy most comes into play when it comes to gifts of something other than cash. For example, if a donor wishes to gift the organization with their interest in a partnership, there could be all sorts of potential tax impacts and complications, including unrelated business income and foreign filing compliance. Another more recent example is the proliferation of cryptocurrency. Having a policy in place that addresses these sorts of non-standard contributions can help mitigate potentially awkward or difficult conversations with donors.

Written whistleblower and document retention and destruction policies

Like the aforementioned conflict of interest policy, the whistleblower and document retention/destruction policies have dedicated questions on the Form 990 asking if the organization has these in place. The key word for both policies is "written." Often times, we will hear that a client follows a policy, but it’s not in writing. Unfortunately, this would warrant a “no” response on the Form 990. Potential donors, members of the media, regulators, and careful job seekers will have greater confidence when you respond “yes” to the policy questions on the Form 990.

While there have not been any sweeping changes or recent regulations on either, it is still a good idea to review these policies on an annual basis to ensure they are still in lockstep with the organization. The IRS does consider these policies to be best practices for any organization (large or small) to have in place.

In addition to reviewing policies of the organization, we also recommend reviewing the governing documents of the organization on a regular basis, especially as IRS guidance or tax laws change.

Dissolution clause

It’s a sad reality that all things must come to an end, including business entities. Historically, nonprofit organizations were able to rely upon Revenue Procedure 82-2. This procedure identified states where a Section 501(c)(3) charity could rely on state law to satisfy the requirement that its organizing documents require that, upon dissolution, the charity must distribute all of its assets for IRC Section 501(c) tax-exempt purposes. However, the IRS recently issued Revenue Procedure 2024-22, which now makes Rev. Proc. 82-2 obsolete. Said in simpler terms, organizations can no longer simply rely upon applicable state law to satisfy dissolution requirements at the federal level.

For this reason, we strongly encourage all organizations to review this particular clause and consult with legal counsel as needed to ensure the wording and procedures followed are in line with current law. It may be necessary in some cases to amend governing documents and/or bylaws to add the required dissolution wording to remain in compliance. 

Sample policies for nonprofits

Policies and governing documents are critical in ensuring the organization and its decision-makers protect themselves from wrongdoing and criticism that could undermine the ability to promote the organization’s mission. Organizations will be better protected if there are sound policies and procedures in place that can be adequately followed. There are a number of various outlets that provide sample policies, including the Internal Revenue Service, among others. Links to sample policies and additional guidance can be found below:

• IRS Sample Conflict of Interest Policy
• Gift Acceptance Policies – National Council of Nonprofits
• Sample Whistleblower Policy – National Council of Nonprofits
• Recordkeeping – Internal Revenue Service
• Document Retention and Destruction Policy – National Council of Nonprofits

If you have any questions about the applicability of certain policies, we are here to help! Please do not hesitate to contact a member of your tax engagement team for further guidance.

Now, what to do with these undersized school clothes… perhaps I can donate them to charity? I better check their gift acceptance policy first!

How should a business owner, management team, or investor estimate the value of its company? There are a variety of methods available in the world of business valuation. Let’s discuss the pros and cons of using a common financial metric in the assessment of a business’s value: Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA).

Pros of using EBITDA for business valuation:

• EBITDA targets the core operations of the business, focusing on revenue from operations and the necessary costs to generate revenue. Typically, nonrecurring income and expenses are also excluded.
• EBITDA removes depreciation and amortization, which can be significant non-cash expenses. This provides a better indication of the company’s cash flow from operations compared to other financial metrics, such as operating income or net income.
• EBITDA is useful as a reflection of operating profitability. It drills down on revenue and ongoing operating expenses, which results in a clearer measure to compare the performance of two companies.

Cons of using EBITDA for business valuation:

• EBITDA is not an exact snapshot of cashflow from operations, as it does not account for changes in working capital. Also, it includes certain non-cash expenses, such as stock option compensation and bad debt expense.
• EBITDA ignores cash outlays for capital expenditures. Warren Buffet once said, “Does management think the tooth fairy pays for capital expenditures?” Many businesses must incur costs annually for upgrading and maintaining capital assets (machinery, equipment, etc.). The normalized level of capital expenditures can vary significantly depending on which industry the company operates in.
• EBIDTA disregards debt and interest expense. The metric can distort the financial well-being of a business if it carries significant debt and pays substantial interest costs to service the debt each year.

EBITDA is one measure to value a business. Other financial metrics to consider are the discounted cash flow method, free cash flow, and others. Certain metrics may be more meaningful for different industries and at different points in a company’s life cycle. Despite some flaws, when it comes to valuing a company, EBITDA is a go-to metric that is a focal point of many deals.

If you have questions about assessing the value of your business, please contact our business valuation professionals.

Read this if you work within a State Medicaid Agency (SMA). This is the third article in a series of articles published in follow-up to the Medicaid Enterprise Systems Conference (MESC) 2024. A prior article highlighted industry MES trends and the value of the CMS and SMA MES partnership, while future articles will discuss how SMAs can embrace Artificial Intelligence (AI), and how SMAs can further support their teams in achieving organizational excellence.

If there’s one thing that was clear at the recent Medicaid Enterprise Systems Conference (MESC) in Louisville, it is that CMS is focused on meaningful enterprise planning, meaningful outcome definitions, and meaningful data from State Medicaid Agencies (SMAs) to illustrate trends throughout every phase of the IT life cycle and the benefit to Medicaid beneficiaries.

In support of this theme, the Data Systems group (DSG) Division of State Systems (DSS) Director Eugene Gabrielov has also proclaimed this to be the “year of metrics,” and strongly encouraged SMAs to fulfill their obligation to be actively reporting on the outcomes and metrics for all solutions that have received enhanced Federal Financial Participation (FFP).  

CMS also continues to make operational reporting requirements a part of everyday conversations and remains available to SMAs for support in their enterprise planning and outcome management efforts. The partnerships between SMAs, CMS, and other industry partners are more frequently leading to discussions on how to make operational outcomes more meaningful. More often than not, CMS is questioning SMAs about the value attained from SMA outcomes and encouraging them to revisit outcomes to help ensure they are assisting in the management of the enterprise.   

At MESC this year, CMS also reiterated key operational reporting requirements and underscored the importance of SMA adoption of outcomes and adherence to their related reporting requirements:  

• Any Medicaid solution receiving enhanced FFP for M&O should be submitting metrics to CMS.
• Although a draft ORW is required for the Streamlined Modular Certification (SMC) Operational Readiness Review (ORR), SMAs should begin submitting ORWs to CMS and posting ORW information to the Box subsequent to the ORR.   
• In alignment with requirements for SMC-certified solutions, legacy systems must submit ongoing ORWs with data for each metric at least annually; however, CMS encourages this data be produced, reviewed, acted upon (if necessary), and submitted to CMS monthly.  
• Annual OAPD submissions should include 12 months of data and be submitted by the annual OAPD submission deadline (typically in the month of August if not sooner).  
• ORWs submitted with an Operations Advanced Planning Document (OAPD) are expected to include 12 months of data.  

For additional details on operational reporting requirements, refer to this CMCS informational bulletin, the ORW template, the ORW procedure manual, and metrics-related FAQs.  

As SMAs embark on MES journeys and are developing an APD, building an RFP, or merely defining a business challenge, CMS encourages SMAs to reach out to each other, CMS, or the vendor community for support with outcomes definition, adoption, and management. Similarly, several innovative portfolio-management-focused SMAs like Tennessee and Vermont are also looking to technology and supporting services, such as our own HHS investment management suite, tHHS, to plan for change, manage their enterprise, and fulfill federal partners' guidance. These solutions can provide you with valuable insight into the industry data needed to inform strategic planning and related procurement initiatives while also helping you manage the implementation and operations phases of your enterprise.  

The focus on outcomes, measures, and metrics is not a passing trend; it’s the foundation for effective enterprise planning and outcomes management in the Medicaid space. CMS’s emphasis on meaningful data and transparency underscores the need for SMAs to embrace these practices and integrate them into their IT planning life cycle. By leaning on each other, collaborating closely with CMS, and leveraging innovative technologies, SMAs can not only meet these requirements but also drive significant improvements in service delivery and beneficiary outcomes.

As we move forward, let's commit to a metrics-driven approach that helps ensure every decision, every investment, and every effort aligns with the ultimate goal of enhancing the lives of those we serve.  

Previous articles in this series:

• MITA 4.0, APDs, and more: Clearer guidance and helpful templates are coming!
• CMS is your enterprise partner: Are you leaning in yet?

Read this if your parks and recreation agency is thinking about AI integration opportunities.

For decades, park and recreation agencies have been challenged to “do more with less.” Is that tall order becoming easier? Imagine a world where managing parks and recreation becomes not just easier, but also more innovative and efficient. Some would argue this vision is becoming reality, thanks to advancements in Artificial Intelligence (AI). Long perceived as a domain reserved for tech giants and futuristic films, AI is now an accessible, transformative tool that has become part of everyday life for many people. It’s more than a buzzword; AI is a technology capable of analyzing vast data, automating routine tasks, and unlocking insights.

Recent developments in Generative AI tools, such as ChatGPT, have brought the power of AI to the forefront, dominating news and becoming a practical tool for the masses. With these advancements in text- and image-based AI, the way we manage parks, market programs, and engage with the public will be going through a transformative shift. While early, this change isn’t speculative; it’s already impacting our field. These tools simplify creating compelling narratives for grant proposals, designing eye-catching promotional materials, and more, transforming tasks that once required extensive manual effort.

This article will shed light on how AI can enhance your parks and recreation services, making them more efficient, engaging, and sustainable.

Opportunities and benefits of generative AI: Content creation

When it comes to writing content for websites, newsletters, or press releases, AI writing assistants are transforming the process. These tools can generate anything from social media posts to detailed reports, suggest improvements, and even tailor the language to different audience segments. Similarly, routine communications, such as newsletters or event descriptions, can be generated quickly and efficiently, allowing staff to focus on more creative and strategic tasks. In addition to speeding up content creation, these tools ensure messages are clear, engaging, and aligned with your brand voice.

Tools like Grammarly have been around for years and can be used as a stand-alone application, browser plug-in, or word processor add-on to provide grammatical corrections and feedback on style and tone. Over the past year, generative AI tools from OpenAI, Google, Microsoft, and others have provided significantly more functionality—instantly generating draft documents based on user prompts or completely rewriting existing content for new audiences. These tools have become so mainstream that they are being incorporated into products you use every day, such as Copilot for Microsoft Office and the latest smartphones.

Park and recreation professionals are using these tools to increase creativity and efficiency for everything from program descriptions and social media posts to drafting contracts and grant applications.

Research and information synthesis
Generative AI is transforming the way people gather and synthesize information. Imagine leveraging AI to quickly compile historical information, best practices, and case studies relevant to park management and recreational program development. While inaccuracies and hallucinations remain a concern at this time, AI tools can scour a wide range of sources, from academic journals to industry reports, extracting pertinent information and presenting it in a concise, easily digestible format. In addition to scanning PDFs and websites, generative AI tools can also quickly synthesize information from lengthy videos by scanning their transcripts. Otter.ai is one example of applications that listen to virtual and in-person meetings and provide transcripts and meeting summaries to share with participants.

Brainstorming and creativity
Park and recreation professionals can use AI as a collaborative partner and idea generator. These tools can generate a plethora of topics, from innovative park programs to unique visitor engagement strategies. Imagine an AI that suggests new event themes based on trending topics or environmental concerns or offers creative solutions for park maintenance and conservation challenges. This technology doesn’t replace human creativity but rather enhances it, providing a springboard for brainstorming sessions and helping teams think outside the box. It’s a partnership where AI provides the seeds of ideas, and human ingenuity cultivates them into fully realized projects.

Enhancing marketing with AI-driven graphic design
Imagine creating stunning, custom visuals for marketing campaigns, brochures, and social media posts in a fraction of the time it used to take. Image-based generative AI tools enable the creation of visual content, from posters and brochures to digital advertisements, tailored to specific themes, events, or seasons in our parks. With AI, creating visually appealing designs is not only faster but also more accessible to teams without professional graphic designers. This means that even small-scale events or announcements can have high-quality, engaging visuals, significantly enhancing the overall appeal and reach of marketing efforts. Image-generation tools such as MidJourney and Dall-E have exponentially increased in quality and sophistication over the last few years. ChatGPT now supports image generation by Dall-E, and popular design tools such as Canva and Adobe Photoshop offer several AI tools within their software.

Streamlining communication and design processes
The integration of AI tools promises to streamline communication and design processes significantly. The marketplace is flooded with new tools tailored to specific tasks, like Beautiful.ai for creating presentations, or to serving a variety of organization-wide functions within one platform, such as Jasper.ai. Used well, these tools reduce the time and resources needed to produce high-quality content, allowing park and recreation departments to respond quickly to emerging trends and visitor feedback. This agility ensures that parks remain relevant and engaging to their visitors, adapting swiftly to changing needs and preferences.

Practical steps to implement AI in your parks and recreation organization

The first step in embracing generative AI within your parks and recreation organization is to identify where these technologies can have the greatest impact. Is it in creating more engaging marketing materials, enhancing visitor communication, or streamlining administrative tasks?

Selecting the right AI tools
Look for tools that are user-friendly, cost-effective, and provide reliable support. Ensure these tools are compatible with your existing systems and can effectively handle your specific needs. For instance, some AI platforms excel in text generation for marketing or administrative purposes, while others are more adept at creating dynamic visual content.

Engaging leadership for support and guidance
Involve leadership, information technology, and legal professionals in your organization regarding the AI tools and uses you plan to pursue, as there is security, legal, and ethical concerns with many of these tools and how they may be used (see the next section for more on challenges and concerns).

Planning for implementation
A phased implementation approach is recommended. Start with pilot projects in areas where AI can show quick wins. This could be as simple as using an AI tool to design a new flyer or draft social media posts. These initial projects will offer valuable insights and help fine-tune your approach before a broader roll-out.

Training and empowering staff
Provide your team with the resources and training they need to effectively use these new tools. Encourage a culture where staff feel comfortable experimenting with AI and suggesting innovative applications.

Data management and privacy
Handling data responsibly is a key aspect of implementing AI. Ensure that your use of AI tools complies with privacy laws and ethical standards, especially when processing visitor information. Establish clear guidelines on data usage and privacy to maintain trust and integrity in your operations.

Evaluating and adjusting your AI strategy
Regularly evaluate the effectiveness of your AI implementations. Are they meeting your objectives? Solicit feedback from staff and visitors to understand the impact of these tools. Be open to adjusting based on this feedback and evolving needs, ensuring your AI strategy remains effective and relevant.

Scaling AI implementation
Once you’ve seen success with initial AI projects, consider how you can expand these tools to other areas of your organization. Gradual scaling allows for a more controlled integration, minimizing disruptions while maximizing the benefits. 

Staying informed on AI developments
The field of AI is rapidly evolving. Stay informed about new tools, techniques, and best practices. This continuous learning will help keep your organization at the forefront of AI applications in parks and recreation, ensuring ongoing efficiency and innovation.

Generative AI challenges and considerations

Understanding and managing limitations
While generative AI offers remarkable capabilities, it’s not without limitations. There’s potential for inaccuracies or contextually misaligned content. Crucial to successful implementation is human oversight, ensuring AI-generated content aligns with your specific needs and values.

Navigating data privacy and security
A paramount concern in using AI is data privacy, especially when handling visitor information. Adhering to privacy laws and ensuring data security is essential. It’s important to establish stringent protocols and consider AI tools that prioritize data protection.

Balancing human creativity and AI efficiency
AI should be viewed as a complement to, not a replacement for, human creativity and intuition. The challenge lies in leveraging AI to enhance efficiency while preserving the unique creative input that only humans can provide.

Dealing with technical challenges and integration
Integrating AI with existing systems can present technical challenges, requiring data input and maintenance. To mitigate these issues, collaborating with IT experts to select AI tools with robust support is advisable.

Cost and budget considerations
Implementing many AI tools involves initial investment and ongoing costs. You can get started with tools like ChatGPT and many others for no cost, but more robust features require monthly fees.

Keeping up with rapid technological changes
The rapid evolution of AI technology necessitates continuous learning and adaptation. Staying informed through industry resources and professional networks is crucial for keeping your AI applications current and effective.

Ethical considerations in AI usage
Lastly, the responsible use of AI demands consideration of ethical implications. It’s important to ensure that AI tools are used in a manner that is ethical and align with your organization’s values. This includes understanding how various models are trained, and potential legal or ethical considerations based on your use of those models.

Beyond data sources, one of the main ethical concerns is algorithmic bias, where AI systems can inadvertently perpetuate or amplify existing human biases. For instance, if an AI tool is trained on historical data that reflects past inequities in park access or resource allocation, it might suggest strategies that continue these patterns. It’s vital to critically assess and regularly update AI models to ensure they reflect equitable and inclusive practices.

Another ethical concern is the potential for AI to replace human judgment in sensitive areas. While AI can assist in decision-making, it’s essential to maintain human oversight, especially in matters affecting community well-being or environmental stewardship. Relying solely on AI can lead to decisions that lack empathy or fail to consider the nuances of human experience and the natural world. Ensuring a balanced approach where AI supplements human insight is key to ethical and effective use of these technologies in parks and recreation.

Conclusion

Integrating AI tools into park and recreation practices holds the potential to streamline operations and infuse a new energy into our content and how we interact with visitors. Yet, as we navigate this promising landscape, we must also be prudent. It’s important to proceed with a blend of optimism and caution, recognizing that each step forward comes with its own challenges and learning opportunities. Adopting these tools necessitates a willingness to explore and adapt, and to critically evaluate and refine our approaches.

The road ahead invites us to not only embrace the efficiencies and enhancements that AI offers but also to guard against the complacency that can come with reliance on technology. It’s a journey that calls for a thoughtful blend of human insight and artificial intelligence, ensuring that the services we offer and the spaces we manage are not only improved but also respectfully and sustainably preserved.

Ryan Hegreness originally authored this article in collaboration with ChatGPT and Grammarly AI tools in January 2024. Ryan updated the article for this publication in August 2024.