re-write in formal? The Journal Entry does not provide a clear indication when the customer reported the activity in order to validate the accuracy of backdating the ESL activity. Further, the ITP reflects that the customer signed the ITP on 03/14/2024, however, the ESL plan is backdated to 01/31/2024. Therefore, QA is unable to confirm the actual start date of ESL activity to substantiate the accuracy of backdating the ES activity & the extension the post-secondary educational plan as there is no evidence client reported the activity and meeting the extension criteria