4. Retargeted management action plans

The following findings were re-targeted by management this quarter during the management action plan validation process. Management had intended plan by the original due date; however, they were unable to do so for reasons included in the “Rationale” column below for each individual finding. requested that management provide a retargeted due date in order for us to follow up with them when we next perform findings follow up.

#	Audit report	Observation # and name	Retargets		Executive approval from	Rationale
1	*WDTC	51 – Strategic plan not documented	Original Due Date	December 31, 2016	Chief Executive Officer	Background: Action arose during the review of management’s reporting of its operational and capital budgets to the Board of Directors. It was noted that there was no documentation of a broader Board directed and approved strategic plan. It was also noted that there is no process currently in place for a periodic review of strategic plans.There were a total of seven open findings for WDTC out of which one that pertains to the strategic plan has been retargeted to Q4 2020, however remaining six findings have been classified as “Validation Not Required” as those finding pertained to the JoA that has been terminated.Reason for delay: . In 2018, WDTC launched a new operating company, Windsor Detroit Borderlink Limited (“WDBL). The Board has had an initial Strategic Planning Session and Administration’s initial focus has been on operationalizing WDBL’s Business Plan..Basis for viability of reforecasted date: The Board already had an initial Strategic Planning Session and Administration’s initial focus has been on operationalizing WDBL’s Business Plan. More time is required to document the plan and get board approval.
			Retarget Date	December 31, 2020
			# of Retargets	4
			Days since Identification	4 years 6 months
			Days past Original Due Date	3 years