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In order to help CEEs progress towards meeting the Standards, IM 138 provides for the development of Technical Assistance Plans (TAPs). In addition, IM 138 addresses the need for CEEs to be making progress and the TAP can provide documentation of such progress toward meeting all of the Organizational Standards. The TAP template provided by the Organizational Standards Center of Excellence is a tool that States and CEEs may use and or modify to document such movement forward.  It is provided as a resource and designed to meet the needs outlined in IM 138 to show progress, responsibility, and eventually full compliance with the Organizational Standards.