Corrective Action Plans

The County acknowledges the importance of proper documentation for subrecipient monitoring. To address this finding, the County will implement the following: 1. Enhanced Review Process – County departments responsible for subrecipient agreements will conduct a thorough review of subrecipient monitoring activities to ensure compliance with federal and regulations. This will include verifying that all required monitoring steps, including risk assessments and are properly conducted and documented. 2. Documentation and Record-Keeping Improvements – County departments will be required to maintain clear and consistent documentation of all subrecipient monitoring activities. This includes risk assessments, financial reports, site visit records (if applicable), and any corrective actions taken.

Home Investment Partnerships Program Assistance Listing No. 14.239 Recommendation: The City should review and enhance its internal controls and procedures to ensure that all required information is included in subawards at the time of issuance and maintained in subsequent modifications. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will undertake additional training for departments in FY 2026, to include providing departments with a grants responsibility checklist. Name(s) of the contact person(s) responsible for corrective action: Kevin Greenlief, Director of Finance. Planned completion date for corrective action plan: Q2, 2026.

Finding #2025-001: #84.048 -Career and Technical Education - Basic Grants to States Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition: During our audit procedures, we noted that the District does not have formal, written procedures governing subrecipient monitoring. Although the District reviews supporting documentation—such as invoices—submitted by subrecipient schools prior to submitting claims to the Department of Public Instruction (DPI), these practices are not documented in an established policy or procedure. Criteria: Uniform Guidance (2 CFR 200.331–200.332) requires pass-through entities to establish and implement written procedures for monitoring subrecipients to ensure compliance with federal program requirements and achievement of performance goals. Cause: The District has not developed or implemented formal written policies and procedures for subrecipient monitoring. Effect: In the absence of formalized procedures, the District’s monitoring practices may be applied inconsistently, increasing the risk of unallowable costs, noncompliance with federal requirements, or misunderstandings between the District and its subrecipients. This could lead to questioned costs or administrative issues during oversight by DPI or other regulatory bodies. Recommendation: We recommend that the District develop and adopt formal written procedures outlining its subrecipient monitoring activities. These procedures should clearly describe monitoring responsibilities, required documentation, review steps, communication expectations, and follow-up actions. Implementing a formalized process will help ensure consistent oversight and compliance with federal regulations. Grantee Response: The District will develop and implement written procedures that outline the required monitoring steps, documentation standards, communication protocols, and follow-up expectations for subrecipient oversight. These procedures will align with the requirements of Uniform Guidance and DPI expectations.

Management’s Response: Management concurs with the auditors’ finding and recommendation. OHCD has hired a full-time staff person who will work to implement a subrecipient monitoring process for OHCD subrecipients.

Finding Number: 2025-017 ALN Number(s) and Program Title(s): 21.029 – Coronavirus Capital Project Funds Views of Responsible Officials and Planned Corrective Action: ASBO acknowledges the auditor’s observation that, for one project reviewed, the required irrevocable standby letter of credit was not maintained at the full amount required under ASBO procedures. ASBO recognizes that ongoing monitoring of letter of credit requirements is an important safeguard to ensure subrecipient compliance and protect program funds. No questioned costs were identified in connection with this matter. ASBO has implemented enhanced monitoring procedures to verify and document that required letters of credit or performance bonds are maintained at the appropriate level throughout the project period. This includes periodic verification and documented review to ensure continued compliance with program requirements. Anticipated Completion Date: June 30, 2026 Contact Person: Name: Glen Howie Title: State Broadband Director Agency: Arkansas State Broadband Office Address: 1 Commerce Way City, State, Zip: Little Rock, AR 72202 Phone Number: 501-683-6000 Email Address: broadband@arkansas.gov

Finding Number: 2025-016 ALN Number(s) and Program Title(s): 21.029 – Coronavirus Capital Project Funds Views of Responsible Officials and Planned Corrective Action: ASBO acknowledges the auditor’s observation regarding the sequencing of the technical close-out letter and subsequent expenditures for one project. ASBO respectfully clarifies that a Technical Close-Out Letter reflects that the primary network infrastructure has been constructed and service capability established. It does not necessarily signify final project completion for all eligible cost components under the grant agreement. Project completion for reporting purposes occurs upon final reporting to the U.S. Department of the Treasury. In October 2025, the subrecipient requested approval to perform additional network equipment upgrades using remaining grant funds. ASBO obtained written confirmation from the U.S. Department of the Treasury Senior Federal Program Officer that the identified OLT upgrade constituted an eligible network component necessary to deliver service and was not maintenance. No additional grant funds were awarded for this work; the proposal involved remaining grant balances. It should be noted that as of the date of audit review, no expenses had been incurred related to the proposed upgrade. As such, ASBO does not concur that the identified $2,096,990 represents ongoing maintenance costs or unallowable expenditures. In fact, all reimbursements to date include eligible network build-out costs incurred prior to “technical closeout” but financially processed after that date, or fiber-to-the-home (FTTH) drops. FTTH drops have been an allowable expense in the Arkansas CPF Program following technical closeout yet prior to reporting the project complete to U.S. Treasury. The misclassification of these costs as maintenance appears to stem from an assumption that they were related to the proposed network upgrade, when in actuality, they were not. To avoid ambiguity in future projects, ASBO will formalize procedures clarifying the distinction between technical close-out, formal project completion, and eligible use of remaining funds. Any Treasury-approved scope clarifications or post-close-out adjustments will be formally documented prior to reimbursement to ensure alignment between technical certification and financial reporting. Anticipated Completion Date: June 30, 2026 Contact Person: Name: Glen Howie Title: State Broadband Director Agency: Arkansas State Broadband Office Address: 1 Commerce Way City, State, Zip: Little Rock, AR 72202 Phone Number: 501-683-6000 Email Address: broadband@arkansas.gov

Finding Number: 2025-014 ALN Number(s) and Program Title(s): 21.029 – Coronavirus Capital Project Funds Views of Responsible Officials and Planned Corrective Action: ASBO acknowledges the auditor’s observation regarding the inclusion of required matching amounts in the executed grant agreements. The Capital Projects Fund (CPF) program does not require cost sharing or matching funds under federal guidance. However, the Arkansas State Broadband Office (ASBO) incorporated a minimum match expectation as part of its state-level program design and evaluation process. Proposed match commitments were submitted by applicants and evaluated during the award process. ASBO recognizes that the final required match amount was not expressly stated in the executed grant agreement. While match expectations were documented during application review and award evaluation, ASBO agrees that explicitly including the finalized match requirement in the executed agreement would provide greater clarity and reduce ambiguity. ASBO notes that no questioned costs were identified in connection with this finding. ASBO will update its grant agreement templates to ensure that any state-imposed matching requirements are explicitly incorporated into the final executed agreement. This enhancement will ensure alignment between program evaluation criteria and formal award documentation going forward. Anticipated Completion Date: June 30, 2026 Contact Person: Name: Glen Howie Title: State Broadband Director Agency: Arkansas State Broadband Office Address: 1 Commerce Way City, State, Zip: Little Rock, AR 72202 Phone Number: 501-683-6000 Email Address: broadband@arkansas.gov

Finding Number: 2025-012 ALN Number(s) and Program Title(s): 21.029 – Coronavirus Capital Project Funds Views of Responsible Officials and Planned Corrective Action: ASBO acknowledges the auditor’s observation regarding the execution of subaward agreements with ISP entities that are wholly owned subsidiaries of electric cooperatives and the related affiliate payment structure. Subaward agreements were executed with legally distinct ISP entities holding unique entity identifiers (UEIs) and responsible for performance under the Capital Projects Fund (CPF) award. In certain instances, affiliated parent entities processed invoice payments as part of established intercompany accounting practices. These arrangements reflected corporate structure and operational efficiencies rather than an intent to shift accountability or bypass program requirements. ASBO notes that no questioned costs were identified and that project deliverables were completed in accordance with the terms of the award. The ISP entities remained responsible for reporting, certification, and compliance under the executed agreements. ASBO recognizes, however, that clearer documentation of intercompany payment flows would strengthen audit traceability and reduce ambiguity regarding which legal entity incurred and paid specific costs. To enhance documentation clarity, ASBO will require subrecipients with affiliated entities to maintain documented intercompany reconciliations where applicable and will update subaward templates to further clarify entity-level responsibility for payment, ownership, and record retention. Internal review procedures will also be reinforced to ensure alignment between invoicing practices and designated subrecipient entities. Anticipated Completion Date: June 30, 2026 Contact Person: Name: Glen Howie Title: State Broadband Director Agency: Arkansas State Broadband Office Address: 1 Commerce Way City, State, Zip: Little Rock, AR 72202 Phone Number: 501-683-6000 Email Address: broadband@arkansas.gov

PRMP partially concurs with this finding. CMS requires timely payment to ensure that expenditures are valid and that federal funds are drawn only for allowable and properly incurred costs. PRMP will strengthen internal controls to ensure that all valid requests for payment are processed and paid within the 30-calendar-day timeframe required by **2 CFR §200.305(b)(1)**. However, the delayed application of credits results from administrative practices established by PRMP in response to limitations within the accounting system. Because the system cannot process negative balances, PRMP must wait until sufficient positive fund balances are available before issuing the return of outstanding credits. Additionally, to strengthen internal controls and ensure all required approvals were obtained, PRMP follows administrative practices that include awaiting receipt of CMS’s approval prior to reimbursing funds to the subrecipient.

Views of Responsible Officials: Management acknowledges the comment. Subsequent to fiscal year-end, we implemented GrantVantage to support the documentation and tracking of pre-award risk assessments for subrecipients, as well as to maintain required documentation, including FFATA reporting and other compliance-related materials.

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Due to staffing shortages within the Supplemental Nutrition and Assistance Program office (SNAPO), this has and will continue to be an area of focus for improvement and will be an action item for the fiscal year 2026. Corrective Action Taken or Planned: SNAPO intends to conduct regular fiscal reviews of all contracts beginning March 2026. Completion Date: August 31, 2026 Responding Official(s): Ginet Hayes, Benefit, Employment, and Support Services Division Supplemental Nutrition and Assistance Program Administrator

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Child Welfare Services will continue to communicate and share information with auditors to improve understanding during the Title IV-E reviews. Corrective Action Taken or Planned: 1. Social Services Division (SSD) will contact providers stated above in writing to request the Single Audit Summary Report. Once received, SSD will submit the reports to Accuity, LLC. 2. SSD staff responsible for collecting the Single Audit Summary report will complete refresher training related to the Federal Audit Reporting requirements. 3. POS will send a reminder to providers to submit a Single Audit Report in compliance with Special Conditions of their contract once expending over $1,000,000 in the Fiscal Year in compliance with the Federal Audit Requirements. Completion Date: May 31, 2026 Responding Official(s): Stacie Pascual, Social Services Division Child Welfare Services Program Development Administrator; Elliot Plourde, Social Services Division Assistant Program Administrator; Joshua Selman, Social Services Division Purchase of Services (POS) Program Specialist; Elladine Olevao, Acting Social Services Division Administrator; Lavina Forvilly, Social Services Division Assistant Program Administrator; and Corey Pablo, Social Services Division Management Information Compliance Unit Supervisor

Finding Number: 2025-048 Planned Corrective Action: To strengthen internal controls and ensure consistent documentation of monitoring activities, the Agency has implemented the following measures: • Enhanced monitoring tracking tools to ensure all subrecipients are captured within the monitoring schedule and completion status is clearly documented. • Implemented additional supervisory review checkpoints to verify that risk assessments and monitoring documentation are completed prior to grant closeout. • Standardized monitoring documentation procedures to ensure monitoring activities are consistently recorded within program records. • Reinforced staff training regarding monitoring documentation requirements and alignment with 2 CFR §200.332. These measures will ensure monitoring activities are both performed and clearly documented for all subrecipients in accordance with Federal requirements. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Chanda Jenkins

Program: Homeland Security Grant Program Federal Financial Assistance Listing Number: 97.067 Federal Grantor: U.S. Department of Homeland Security Pass-Through Entity: California Governor’s Office of Emergency Services Award No. and Year: Multiple Compliance Requirements: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: Title 2 of the U.S. Code of Federal Regulations (CFR), Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Section 200.332, requires that pass-through entities: • Evaluate the risk of noncompliance with a subaward to determine the appropriate monitoring. • Verify every subrecipient is audited as required by Uniform Guidance, issue management decisions for audit findings, as applicable, and ensure the subrecipient take timely corrective action on all audit findings, as applicable. • Verify whether the subrecipient is suspended, debarred, or otherwise excluded before entering into a covered transaction. Condition: For two (2) out of two (2) subrecipients selected for testing, the subrecipient risk assessments were not performed by the department and the subrecipient was not checked for suspension or debarment prior to entering into the agreement. For one (1) out of two (2) subrecipients selected for testing, evidence could not be provided to verify the County reviewed the subrecipient’s single audit report to ensure timely corrective action was taken on audit findings, as applicable. Cause: Internal controls were not in place to ensure compliance with subrecipient monitoring requirements. Effect: Ineffective controls over this area of compliance could result in noncompliance occurring for a subrecipient and not being detected. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of two (2) subrecipients out of a population of two (2) was selected for testing. Repeat Finding from Prior Years: No. Recommendation: We recommend the department enhance internal controls to ensure compliance with subrecipient monitoring requirements. Management Response and Corrective Action Plan: 1. Person Responsible: Monique Vansuch, Fiscal Administrator 2. Corrective action plan: The Sheriff-Coroner Department will complete and document risk assessments, suspension/debarment status and verify subrecipient’s single audit report is reviewed and corrective actions are implemented prior to subaward issuance. 3. Anticipated Implementation date: June 30, 2026

Program: Block Grants for Community Mental Health Services Federal Financial Assistance Listing Number: 93.958 Federal Grantor: U.S. Department of Health and Human Services Pass Through: California Department of Health Care Services Award No. and Year: 68-0317191 and 2024 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Criteria: In accordance with Title 2 U.S. Code of Federal Regulations (CFR) 200.332, pass-through entities must comply with the following: • 2 CFR Part 200.332(a), Requirements for Pass-Through Entities, states that all passthrough entities must ensure that every subaward is clearly identified to the subrecipient as a subaward and includes certain information as well as all the requirements imposed by the pass-through entity on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations, and the terms and conditions of the award. Condition: The following information was not provided at the time of the subaward for three (3) out of five (5) subawards selected for testing from the HCA’s Block Grants for Community Mental Health Services program • Federal Award Identification Number (FAIN) • Federal award date of award to recipient by the Federal Agency • Identification of whether or not the award is R&D • Indirect cost rate for the Federal award (including if the de-minimus rate is charged) Cause: The HCA’s procedures did not consistently ensure that the required award information and applicable requirements were communicated to the subrecipients at the time of subaward. Effect: The County’s control policies were not consistently followed which require compliance with the Subrecipient Monitoring requirements as found in 2 CFR 200.332. Questioned Costs: No questioned costs were identified as a result of our audit procedures. Context/Sampling: A nonstatistical sample of three (3) of five (5) subrecipients were sampled. The condition noted above was identified during our procedures related to subrecipient monitoring. Repeat Finding from Prior Years: No. Recommendation: We recommend that the County adhere to their policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements. Management Response and Corrective Action Plan: 1. Person Responsible: Brittany Davis, HCA Procurement & Contract Services Division Manager 2. Corrective action plan: HCA will coordinate with internal stakeholders on the review of all subrecipient contracts and applicable funding source requirements to ensure that subaward criteria and subrecipient responsibilities are included. Amendments or subrecipient notification letters will be issued, as needed, to notify contractors of subrecipient responsibilities. 3. Anticipated Implementation date: June 30, 2026

Recommendation We recommend that the Department continue to monitor its monitoring activities over subrecipients, to ensure that they are being performed timely. Management Response Corrective Action The Department acknowledges the corrective action related to the completion of required WIOA monitoring activities and has taken concrete steps to bring monitoring into compliance. NMDWS has scheduled onsite monitoring reviews and issued formal notification letters to all four subrecipients, as outlined below: • Southwestern Local Workforce Development Board: Notification letter sent January 26, 2026; onsite monitoring scheduled for March 9–13, 2026 • Northern Area Local Workforce Development Board: Notification letter sent January 26, 2026; onsite monitoring scheduled for April 20–24, 2026 • Workforce Connection of Central New Mexico: Notification letter sent January 5, 2026; onsite monitoring scheduled for May 4–11, 2026 • Eastern Area Workforce Development Board: Notification letter sent January 26, 2026; onsite monitoring scheduled for May 18–22, 2026 The Department has completed Program Years 2022, 2023 and 2024. In addition, the Department has also completed a Program Year 2024 risk assessment, which is now incorporated into the grant agreements. The WIOA Monitoring Unit will continue to utilize the Department’s Grant Risk Assessment tool for future grant agreements to ensure consistent and risk-informed monitoring. Finally, the WIOA Monitoring Unit has drafted a comprehensive subrecipient monitoring policy. This policy will establish clear monitoring standards for subrecipients and pass-through entities under WIOA Title I-B and related discretionary awards, including monitoring frequency, scope, and requirements for monitoring letters and reports. These actions are intended to address the identified deficiencies and strengthen the Department’s monitoring framework moving forward. Due Date of Completion: June 30, 2026 Responsible Party(ies): Administrative Services Division Director

Finding No. 2025-008 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that State did not communicate the following award information required under 2 CFR 200.332: • Subrecipient’s unique entity identifier; • Federal Award Date; • Identification of whether the Federal award is for research and development; and • Indirect cost rate for the Federal award (including if the de minimis rate is used in accordance with 200.414). Corrective Action Plan DBEDT OPSD will strengthen internal controls over subaward identification and monitoring subrecipients to ensure that subrecipient monitoring requirements are met. The Program will communicate with the subrecipient to record their UEI. Program will supply the subrecipient with the date of the federal award, the indirect cost rate for the Federal award per CFR 200.414, and information on whether the award is for research and development. The Program will continue to supply subrecipient with Period of Performance Start and End Date, Budget Period Start and End Date, and the Assistance Listing number. Person Responsible Mary Alice Evans, Director of Office of Planning and Sustainable Development Anticipated Date of Completion April 1, 2026

The Authority agrees with the finding. The Authority will implement additional internal controls, including quality control of completed inspection, documentation, and inspection scheduling. Additionally, the Authority recognizes that the volume of required annual inspections has increased beyond existing Full Time Equivalent (FTE) capacity; therefore, an RFP for the third-party inspection vendor has been issued to supplement internal resources and support timely completion of inspections.

Views of Responsible Officials and Planned Corrective Action 1. Person responsible: Administrative Deputy, DCBA 2. Corrective action plan: DCBA concurs with the findings and the recommendation, however, the total expenditure amount of $5,917,341 is inclusive of expenditures from a different contract held by the same agency who was identified as a contractor and not a sub-recipient. As such, expenditures under that contract would not be subject to monitoring as set forth in 2 CFR § 200.332. Therefore, the total expenditures for the four (4) subrecipient agreements that are missing monitoring reports are $585,756. To address the finding, DCBA will establish a formal monitoring plan that will include a monitoring checklist, monitoring schedule, and a detailed tracking log to ensure timely monitoring of its subrecipients. DCBA will work with CEO and/or the Auditor-Controller to identify resources to implement ongoing monitoring of subrecipients, with clear documentation and reporting. Additionally, DCBA already implemented a risk assessment process to ensure an assessment of all subrecipients is completed at least once a year. This process will be formalized in writing. The process involves identifying risk areas, including reviewing financial stability, legal risks, capacity, and performance history. The assessment process uses a risk scoring model that rates organizations using a risk level scale between 1-5 that takes into consideration operating reserves, program and fundraising efficiency, and their ability to meet financial obligations. 3. Anticipated implementation date: September 30, 2026.

Finding Reference 2025-04 Corrective Action Plan: The Authority will implement the following plan to perform this sub recipient monitoring within the required threeyear cycle established in its State Management Plan: 1. Scheduled On-site Monitoring Visit Scheduled for June 1 O, 2026 The visit will include programmatic, financial, and compliance reviews in accordance with FTA requirements and 2 CFR 200 2. Pre-visit Desk Review A comprehensive desk review will be conducted prior to the visit, including financial reports, subrecipient agreements, audit reports, and prior monitoring documentation 3. Standardized Monitoring Procedures ' The Authority will use an Oversight Review Checklist to ensure consistency, compliance, and proper documentation. 4. Monitoring Report Issuance A monitoring letter will be issued within 30 days of the visit, detailing findings, concerns, and required corrective actions, if applicable. 5, Follow-up and Resolution The Subrecipient will be required to submit a CAP, if findings are identified. The Authority will conduct follow-up procedures until full resolution is achieved. Preventive Measures The Authority will implement the following measures to prevent recurrence of this finding: Establish and maintain a risk-based Oversight Visit Schedule Ensure inclusion of: Subrecipients receiving reimbursement-based funding Subrecipients identified as high-risk based on financial, operational, or compliance factors Strengthen internal controls to ensure adherence to monitoring cycles Maintain centralized and complete documentation of all monitoring activities Responsible: Ora. Norma L. Garcf a Lebron, Management Officer, Federal Coordination Office Luis F. Colon Morales, Director, Federal Coordination Office Planned Implementation Date: In process. Expected to be completed on or before July 31, 2026.

Condition: The University could not provide evidence of conducting a formal risk assessment of subrecipients, nor was there documentation showing that the subrecipient’s SAM.gov registration was reviewed or it's most recent Single Audit report. Additionally, the University did not document ongoing monitoring procedures or retain records. The University relied on information self-reported by the subrecipient without independently validating or documenting the required monitoring steps. Planned Corrective Action: At the subrecipient proposal development stage, the University currently requires subrecipients to certify in writing that they are not excluded or disqualified from receiving Federal Funds. However, to strengthen verification controls over subrecipient eligibility, the University Purchasing Department will add debarment reviews for subrecipients at the time a purchase requisition is initiated. Contact person responsible for corrective action: Joel Clendenin, Grants Manager Anticipated Completion Date: 6/30/2026

Recommendation: The Department of Public Health should strengthen internal controls to ensure compliance with federal requirements for monitoring subrecipients of the Ryan White HIV/AIDS Program Part B. Corrective Action Plan as Reported by the Department of Public Health: The Management Assurance Unit will implement an updated financial review program that will be curated in the agency’s auditing software. Management Assurance will ensure the reviews comply with current Federal guidance and are completed timely. The Management Assurance supervisor will ensure the financial reviewer is trained on the use of the new auditing software and the updated financial review program. Anticipated Completion Date: Fully implemented software and financial review program: no later than March 01, 2026. Fully trained financial reviewer: no later than May 01, 2026. Completed financial reviews: no later than December 31, 2026. Department of Public Health Contact Person: Ryan Wenzel, Supervising Accounts Examiner ryan.wenzel@ct.gov (860) 509-7822

Recommendation: The Department of Social Services should strengthen internal controls to ensure it complies with federal subrecipient monitoring requirements for the Low-Income Home Energy Assistance Program. Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding and is in the process of hiring an additional staff member to assist with subrecipient monitoring. The LIHEAP unit is developing collaboration and cross-training by incorporating program liaisons to monitor portions of the financial requirements which coincide with program fuel slip monitoring reviews. The Department is creating a financial review tool to ensure consistency in the review of data to document in the financial report output. Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Cassandra Norfleet-Johnson, Program Administrative Manager (860) 424-5408

Recommendation: The Department of Children and Families should develop procedures to monitor payments to Youth Service Bureaus and strengthen internal controls to ensure compliance with the federal regulations for monitoring subrecipients of the Temporary Assistance for Needy Families program. As the lead agency for TANF, the Department of Social Services should strengthen procedures to ensure that supporting state agencies fulfill their responsibilities in their memorandum of understanding and comply with all federal TANF requirements. Corrective Action Plan as Reported by the Department of Children and Families: DCF agrees with this finding and will improve its internal review process to include Youth Services Bureaus and capture all subrecipients' federal single audits. Department of Children and Families Anticipated Completion Date: June 30, 2026 Department of Children and Families Contact Person: Theodore Sandfod, Director of Program Monitoring & Fiscal Review (860) 218-8905 Corrective Action Plan as Reported by the Department of Social Services: The Department agrees with this finding. As the lead agency for TANF, DSS will strengthen procedures by requiring DCF to complete and share activities that verify subrecipients meet their audit requirements each fiscal year. DSS worked with an outside agency to review and enhance its subrecipient monitoring procedures. The outcome of this collaboration included training for DSS staff on subrecipient monitoring requirements, communicating expectations to subrecipients about monitoring expectations, a standardized data request, and the creation of a subrecipient monitoring toolkit to be utilized by DSS and its partners. Department of Social Services Anticipated Completion Date: December 31, 2026 Department of Social Services Contact Person: Dan Giacomi, Program Division Director (860) 424-5080

Recommendation: The Judicial Branch should strengthen internal controls to ensure it complies with federal subrecipient monitoring requirements for the Crime Victim Assistance program. Corrective Action Plan as Reported by the Judicial Branch: The Judicial Branch Office of Victim Services (OVS) agrees to strengthen its internal controls as described below to comply with federal subrecipient monitoring requirements for the Victims of Crime Act Assistance (VOCA) Program. In 2025, OVS performed site visits for four VOCA-funded programs and completed financial-desk reviews of monthly or quarterly financial reports for all programs. That year, OVS experienced personnel turnover in its three-employee Fiscal Services Unit, notably the separation from state service of a Program Manager and a Court Planner, who together performed OVS’ programmatic site visits of VOCA-funded programs. Also, there was a significant increase in workload resulting from OVS’ contributions to the 2024-2025 VOCA request-for-proposal process. In response, staff outside the unit contributed while managing other assigned duties, a Program Manager and Grants and Contract Specialist were hired to restore the unit to its three-employee configuration, the new employees received training on subrecipient monitoring policies and procedures, and a revised subrecipient site visit plan was developed and has begun being implemented. To strengthen internal controls, OVS has developed a revised site visit plan for the remaining VOCA-funded programs scheduled to receive site visits in 2025. April 15, 2026, is the anticipated date for OVS to complete the site visits. OVS has completed sending letters to the subrecipients operating the VOCA-funded programs. The letters request supporting documentation, which is programmatic and financial in nature, in accordance with OVS administrative policy and procedure. Also, the letters inform subrecipients that site visits will commence in accordance with a revised site visit plan. Anticipated Completion Date: April 15, 2026 Judicial Branch Contact Person: Marc Pelka, Office of Victim Services Director marc.pelka@jud.ct.gov (860) 263-2760