Audits also drive accountability and transparency. To ensure independence, the BOD engages internal and hires external auditors, who report findings directly to the BOD. Recently, in addition to tradi-tional financial audits, TL’s internal auditor began validating APEX scorecard measures. This activity captures math errors and identifies opportunities for education about calculations and statistical reliability and validity. The process also validates payouts from the incentive-based compensation program (5.2a[3]). To ensure accountability for compliance, each SAB (P.1b[1]) meets quarterly with the regional vice president of operations, the regional vice president of nursing, and all executive directors in that region. FABs meet monthly with the facility’s executive director, director of operations, director of nursing, and medical director.