While my knowledge base doesn't contain specific documentation on developing a comprehensive safety plan to ensure all action items are closed out, I can provide general safety guidance based on industry best practices for maintaining safe work environments and regulatory compliance. A safety plan should:

• Define clear goals and objectives: Outline what the safety plan aims to achieve, such as reducing incidents, improving compliance, or enhancing safety culture.
• Assign responsibilities: Clearly define roles and responsibilities for implementing and monitoring the plan.
• Establish procedures: Develop detailed procedures for hazard identification, risk assessment, incident reporting, and investigation.
• Provide training and education: Ensure all personnel receive adequate training on safety procedures, hazard recognition, and emergency response.
• Conduct regular inspections: Implement a schedule for routine workplace inspections to identify and correct potential hazards.
• Monitor and evaluate performance: Track key safety metrics, such as incident rates, near misses, and compliance audit results, to assess the plan's effectiveness.
• Ensure regulatory compliance: Incorporate all relevant local, state, and federal safety regulations into the plan.
• Regularly review and update the plan: Periodically review the safety plan to ensure it remains current and effective, making necessary revisions based on feedback, incident data, and changes in regulations or work processes.