    Sentence 1: audits and other reviews, including those  showing deficiencies and recommendations reported  by auditors and others who evaluate agencies’  operations, (2) determine proper actions in response  to findings and recommendations from audits and  reviews, and (3) complete, within established time  frames, all actions that correct or otherwise resolve  the matters brought to management's attention.    Sentence 2: The findings of the audits and reviews do  not lead to further action.    