Which of the following must be provided in a written plan of correction for complaints found to have merit?

The requirement for a written plan of correction, especially in situations where complaints have been found to have merit, is fundamentally about accountability and improvement in practice. A written plan for improving practice directly addresses the identified issues, outlining the necessary steps to rectify the situation and prevent future occurrences. This plan usually includes specific actions that will be taken, timelines for implementation, and individuals responsible for overseeing the improvements.

In contrast, while additional training for staff may be a part of the broader context of improvement, it is not the only component that should be included in a comprehensive plan. A financial statement of potential losses, although it might be relevant from a business perspective, does not directly contribute to mitigating the issues raised in the complaints. Similarly, a public statement regarding the findings may be necessary from a transparency standpoint but does not constitute a corrective action plan aimed at addressing the root causes of the complaints. The focus should be on actionable strategies that enhance practices, which is why a plan for improving practice is the essential element in response to complaints with merit.