We recommend that the contracting officer require the Association to provide evidence or supporting documentation ensuring that the Plan has implemented the necessary corrective actions to timely transfer all excess corporate funds (such as approved LOCA drawdown reimbursements) from the dedicated FEP investment account to the Plan’s corporate account. The contracting officer should also require the Association to provide evidence or supporting documentation ensuring that the Plan has implemented corrective actions so that only necessary funds are maintained in the FEP investment account. For this procedural recommendation, the contracting officer should also require the Association to provide a certification that the Plan has implemented all necessary corrective actions. (Note: This is a repeat procedural recommendation from the prior audit of the Plan. Excess corporate funds in the FEP investment account continues to be a significant audit issue for the Horizon BCBS of New Jersey plan.)