Roselyn, This is a very good example of the challenges of a Plan. Hopefully school leadership will have several brainstorming sessions to determine what went wrong and how to head off similar problems in the future. There are always surprises but these seem pretty big! Cash flow is usually a major issue. What can be done next time to budget more effectively? What can be done to put marketing plans in place to meet enrollment goals? We believe in looking briefly at what went wrong but spend most time on how to be sure things go right the next time. Thanks, Susan Dr. Susan Schulz