Corrective Action Plans

2024-004 Program: Foster Care Title IV-E Federal Financial Assistance Listing Number: 93.658 Federal Grantor: U.S. Department of Health and Human Services Pass-Through: California Department of Social Services Award No. and Year: 2401CAFOST and 2024, 2301CAFOST and 2023 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control over Compliance 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 200.332(b) – Evaluate each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. This evaluation of risk may include consideration of such factors listed in 2 CFR 200.332(b)(1) through (4). • 2 CFR 200.332(d)- Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include the information at 2 CFR 200.332(d)(1) through (4). The California Department of Social Services further clarifies in its County Fiscal Letter No. 23/24-80 that Foster Family Agency (FFA), Group Home, and Short Term Residential Therapeutic Programs (STRTP) are “considered subrecipients and subject to the same audit requirements and require the same degree of oversight as other subrecipients”. Further, while there are some licensing and oversight functions performed by the state over FFAs, group homes, and STRTPs, “counties are still ultimately responsible for review of these audits and their findings, any follow-up to ensure compliance, and any other form of monitoring and oversight required by federal and state laws and regulations.” 2 CFR Section 180.300a, Responsibilities of Participants Regarding Doing Business with Other Persons (and repeated in the California Department of Social Services - County Fiscal Letter No. 21/22 – 115) counties are required to verify that recipients or contracts have not been suspended or debarred by using the federal SAM (Systems for Award Management) Condition: The Social Services Agency (SSA) did not maintain documentation that the subrecipient risk assessment or the monitoring activity tracker was reviewed. Cause: The SSA department did not document its review of the subrecipient risk assessment or the monitoring activity tracker. Effect: The County’s control policies were not consistently followed and documented. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of twelve (12) out of fifty-eight (58) subrecipients were sampled, which included seven (7) Foster Family Agency, four (4) Short Term Residential Therapeutic Programs, and one (1) Transitional Housing Placement-Plus Foster Care types. The condition noted above was identified during our procedures related to subrecipient monitoring and was pervasive to the program. Repeat Findings from Prior Years: Yes, Finding 2023-001. Recommendation: We recommend that the County ensure the review over subrecipient monitoring activity is appropriately documented. Management Response and Corrective Action: 1. Person Responsible: Karen Vu, Procurement Contract Manager, Senior 2. Corrective Action Plan: An activity tracker spreadsheet (check list) was developed and implemented in September 2023 to ensure timely completion of subrecipient monitoring activities. The check list is not a requirement of 2 CFR 200.332, the checklist and risk assessment form were shared with the Auditors during prior year's Single Audit, and the auditors did not raise any concerns related to either during the audit. The subrecipient risk assessment and the monitoring activity tracker is reviewed by supervisors; however, review was not documented. We will accept the auditor’s recommendation and add a signature line to the risk assessment and activity tracker to document review by a supervisor. 3. Anticipated Implementation Date: April 2025

2024-009 Program: Aging Cluster Federal Financial Assistance Listing Number: 93.041, 93.042, 93.043, 93.044, 93.045, 93.052, 93.053 Federal Grantor: U.S. Department of Health and Human Services Passed-Through: California Department of Aging Award No. and Year: AP-2122-22 and 2022, AP-2324-22 and 2024 Compliance Requirements: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Criteria: Per 2 CFR 200.332, a pass-through entity must monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. The pass-through entity is responsible for monitoring the overall performance of a subrecipient to ensure that the goals and objectives of the subaward are achieved. In monitoring a subrecipient, a pass-through entity must include the information at 2 CFR 200.332(1) through (4). Condition: During our testing of the Orange County Community Resources (OCCR) department’s provisions for subrecipient monitoring requirements, we noted that for one (1) of four (4) subrecipients tested, onsite monitoring and follow-up on documented deficiencies was not performed timely. Cause: Established policies and procedures related to subrecipient monitoring do not specify the timeframe within which monitoring must be completed. Effect: There is an increased risk that the department’s monitoring procedure may not address the subrecipient’s risk of noncompliance. Question Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A non-statistical sample of four (4) out of (10) subrecipients were selected for testing. The condition above was identified during our procedures over subrecipient monitoring. Repeat Finding: No. Recommendation: We recommend the department review its established policies and procedures to ensure subrecipient monitoring is performed timely. Management Response and Corrective Action: 1. Person Responsible: Elsa Rivera, Compliance & Monitoring Manager 2. Corrective Action Plan: Concur. Onsite monitoring and follow-up on documented deficiencies have been performed and/or scheduled in compliance with 2 CFR § 200.332. CFR § 200.332 provides guidance on subrecipient monitoring but does not specify exact timelines for when monitoring must be completed. We provided documentation to demonstrate that we are meeting monitoring requirements. Also, we will follow through with the monitoring activities that have already been scheduled for the subrecipient in question. We will review our departmental subrecipient monitoring practices to ensure compliance with County policy. 3. Anticipated Implementation date: June 30, 2025

Effective late fiscal year 2024; new sub-awards and pass thru grant agreements utilize a cover sheet to ensure all required elements listed in 2 CFR 200.332 are clearly included in the subaward agreements.

COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Number 21.027 Recommendation: The County should review and enhance internal controls and procedures to ensure that evaluation of independent audits is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Division of Grants Management will require annual reports and audits from all SLFRF subrecipients. If a subrecipient does not meet the criteria for a annual audit, support for that conclusion will be maintained in each Grantee file. Name(s) of the contact person(s) responsible for corrective action: Elizabeth Meadows Planned completion date for corrective action plan: June 2025

Identifying Number: 2024-004 – Subrecipient Monitoring Finding: The University’s controls were not operating effectively to reasonably ensure the University performed risk assessment and monitoring procedures for its subrecipients. As a result, the University did not comply with the compliance requirements for subrecipient monitoring. The University does not have processes and procedures in place related to risk assessment and subrecipient monitoring. Corrective Actions Taken or Planned: We agree with the auditors’ findings. A draft policy for assessing risk and monitoring of subrecipients has been circulated within our governance structure and will be implemented thus ensuring compliance through appropriate policies and procedures. Person(s) Responsible for Correction Actions: Christine Seitz McCauslin, Ph.D. Anticipated Completion Date: April 30, 2025

Finding No. 2024-007: Inadequate Internal Controls over Monitoring of Subrecipient Audits The following are the actions that have been taken to come into compliance with monitoring subrecipient audits: • Office of Emergency Management’s, Recovery Branch Chief has reviewed the outstanding audit finding and issued the management letter resolving the issue on March 12, 2025. • The Assistant Finance Officer reviewed FAC.gov for outstanding subrecipient audits in February of 2025. At this time, we discovered the two audits in question were not received through the Department of Legislative Audit (DLA). We have updated our process to review the subrecipient audit report tracking spreadsheet at least semi-annually, which will also include a review of FAC.gov to locate audit reports not submitted to DLA so that we can manage the timeliness of our review process and issue management letters, if required, within the 180-day period. • The Director of Administrative Services approved the updated process on March 14, 2025. Contact Person: Angie Lemieux, Director of Administrative Services Anticipated Completion Date: Issued management letter resolving the issue on March 12, 2025

Finding 2024-004: Identifying the Award and Applicable Requirements Contact: Damaris Johnson Title: Controller Phone number: 617-914-0500 Estimated Completion Date: December 31, 2025 Correct Action Plan: Management notes the items on finding 2024-002 also applies to this item. Nonetheless, AUWSF takes any potential significant deficiency in internal control very seriously and will seek guidance from the US State Department to clarify this item and implement any necessary changes.

Finding 2024-002: Subrecipient Monitoring – Risk Assessment Contact: Damaris Johnson Title: Controller Phone number: 617-914-0500 Estimated Completion Date: December 31, 2025 Correct Action Plan: Management does not agree that there is a material weakness related to compliance with the grant. Management would like to note the following points: 1) There are two organizations, The Asian University for Woman (AUW), and the Asian University for Woman Support Foundation (AUWSF). These are separate organizations, but AUWSF exists solely to support AUW, and AUWSF is constantly monitoring AUW. 2) The US State Department has emailed that AUW is NOT a subrecipient of AUWSF. This email was forwarded to the auditors. 3) The US State Department has been substantially involved in helping AUWSF carry out this grant work, since 2022, and has not provided any feedback that the AUWSF should be carrying out additional risk assessment procedures on AUW. 4) AUWSF had a fiscal year 2023 single audit, done by the same auditors here, with substantially the same grants and there was no material weakness related to compliance noted during that audit. 5) A variety of information about the AUW and AUWSF including their clean audited financial statements, internal control policies, and other information is documented and publicly available on the AUW and AUWSF’s joint website. 6) AUWSF notes that it actively monitors and reviews the expenditures of the funds they provide to AUW. The funds are paid in installments and only upon satisfactory receipt of documentation of funds expended are subsequent installments sent. AUWSF receives monthly financial statements and bank statements from AUW to further reconfirm the AUW expenditures. Nonetheless, AUWSF takes any potential significant deficiency in internal control very seriously and will seek guidance from the US State Department to clarify this item and implement any necessary changes.

2024-004: 93.959 – Substance Use Prevention, Treatment, and Recovery Services  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding.  Corrective action taken in response to finding: The County Office of Finance has developed a plan that includes a Grant Cover Form that has a line to provide the Assisted Listing (AL) number, if applicable. The form is included with the Grant Application during the Grant approval process. The Grant Cover Form will be reviewed and any AL numbers listed will be placed on the agreements that include subrecipient awards.  Name of the contact person responsible for corrective action: Kevin McMahon, Office of Finance, Caren Bortz. Office of the County Executive and Jason Fetterman, Office of Law.  Planned completion date for the corrective action plan: June 30, 2025.

2024-003: 59.059 – Inclusive Ventures Programs  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding.  Corrective action taken in response to finding: The County Office of Finance has developed a plan that includes a Grant Cover Form that has a line to provide the Assisted Listing (AL) number, if applicable. The form is included with the Grant Application during the Grant approval process. The Grant Cover Form will be reviewed and any AL numbers listed will be placed on the agreements that include subrecipient awards.  Name of the contact person responsible for corrective action: Kevin McMahon, Office of Finance, Caren Bortz. Office of the County Executive and Jason Fetterman, Office of Law.  Planned completion date for the corrective action plan: June 30, 2025.

2024-002: 21.027 – COVID-19 – American rescue Plan Act Funds (US Treasury ARPA)  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding.  Corrective action taken in response to finding: The County Office of Finance has developed a plan that includes a Grant Cover Form that has a line to provide the Assisted Listing (AL) number, if applicable. The form is included with the Grant Application during the Grant approval process. The Grant Cover Form will be reviewed and any AL numbers listed will be placed on the agreements that include subrecipient awards. Name of the contact person responsible for corrective action: Kevin McMahon, Office of Finance, Caren Bortz. Office of the County Executive and Jason Fetterman, Office of Law.  Planned completion date for the corrective action plan: June 30, 2025.

2024-001: 14.239 – HOME Investment Partnership Program  Recommendation: We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of the Uniform Guidance requirements.  Explanation of disagreement with audit finding: There is no disagreement and management agrees with the finding.  Corrective action taken in response to finding: The County Office of Finance has developed a plan that includes a Grant Cover Form that has a line to provide the Assisted Listing (AL) number, if applicable. The form is included with the Grant Application during the Grant approval process. The Grant Cover Form will be reviewed and any AL numbers listed will be placed on the agreements that include subrecipient awards.  Name of the contact person responsible for corrective action: Kevin McMahon, Office of Finance, Caren Bortz. Office of the County Executive and Jason Fetterman, Office of Law.  Planned completion date for the corrective action plan: June 30, 2025.

Action taken in response to finding: Program managers will include the UEI numbers for all subrecipients on their contracts in the future. Name(s) of the contact person(s) responsible for corrective action: Shaylyn Davis-Iannaco, Housing Program Manager; Lara Kritzer, Director of Housing and Community Development. Planned completion date for corrective action plan: This will be implemented with all future contracts in FY26, beginning in July 2025.

Finding No. 2024-002: Untimely Review of Subrecipient Single Audit Reports AL and Program Expenditures: Various ($539,084,567) Program Name: Research and Development (R&D) Cluster Corrective Action: Process Improvements: - The University began the annual review of Subrecipient Single Audit reports for FY25 and the review schedule is currently on time and up to date. - Implement scheduled calendar appointment reminders to ensure Single Audit Reports are reviewed and completed on time. (Completed 1/6/2025) - Train additional staff member on subrecipient monitoring review process to assist during heavy volume periods. Expected Implementation: April 2025 Contact: Jennifer A. Ponting (Associate Vice President, Research Administration)

Dear Mr. Waguespack, We have carefully reviewed the finding of Noncompliance with and Inadequate Controls over Subrecipient Monitoring Requirements in your audit letter dated January 28, 2025, and we concur. We have provided the following response to address this item. Please contact me if you have any additional questions or require more information. Our Subrecipient Monitoring Standard Operating Procedure (SOP) and related checklist will be modified to ensure that the first step in the Subaward Development process is the completion of the Subrecipient Risk Assessment by Sponsored Projects staff responsible for managing the award. The Director of Sponsored Projects will sign off on the draft subaward, and will also verify completion of the Subrecipient Risk Assessment and provide concurrence. This corrective action plan will go into effect immediately, to be completed by June 30, 2025. The responsible parties are the Director of Sponsored Projects and the Sponsored Projects department staff.

Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled "Noncompliance with Subrecipient Monitoring Requirements". Management Response: The University concurs with the audit finding and has taken steps to address the issue. To enhance compliance, the Sponsored Programs Finance Administration and Compliance (SPFAC) office conducted mandatory refresher training on subaward processing in accordance with federal regulations on April 22, 2024. The training was led by the Sponsored Programs Administration Manager and attended by all Sponsored Programs Administrators. Despite these efforts, staffing challenges continue to impact full implementation of subrecipient monitoring procedures. Reasons for Finding's Recurrence • Staff Attrition: High turnover has limited personnel expertise in subrecipient monitoring. • Loss of Institutional Knowledge: Frequent staffing changes have disrupted training continuity and knowledge retention. • Increased Workload: A growing research portfolio and outdated systems have delayed implementation of prior corrective actions. • System Limitations: Existing processes, designed for a smaller research operation, struggle to meet increasing demands, compounding compliance challenges. Revised Corrective Actions Planned To continue addressing these challenges and ensure sustainable compliance, the University is implementing the following corrective measures under the supervision of the Department's Director: • Recruitment & Retention Strategies: Exploring new approaches to attract and retain qualified SPFAC personnel. • Dedicated Subaward Compliance Position: Establishing a specialist role to oversee subrecipient monitoring. • Structured Training Program: Enhancing onboarding for new hires to improve compliance readiness. • Technology Enhancements: Leveraging automation to subrecipient monitoring and reduce administrative burden. The University remains committed to making continuous improvements and appreciates your understanding and support as we address these challenges.

DMHAS acknowledges that the FAIN was omitted in a single notice of sub recipient award that predates the implementation date of its FY 2023 Corrective Action Plan (CAP). The award at issue relates to a “special County” add-on contract (one (1) of a total of nineteen (19)) that is tracked manually and in the DMHAS Contract Information Management System (CIMS) on which it currently relies to relay the data components required by 2 CFR 200.332. The single omission of the FAIN was due to a clerical error, whereby CIMS was not updated consistent with the manual record of the 2024 County contract renewal. DMHAS acknowledged in its FY 2023 CAP that CIMS was being replaced with SAGE in order to automate sub recipient notices, reduce administrative burden and decrease clerical errors that result from manual data entry. DMHAS notes that the original 2025 SAGE go-live date has been delayed and moved to Summer 2026. Therefore, DMHAS made improvements to CIMS (that is available to Providers). In addition to identifying the federal funding source in the program column and in the notes, CIMS now includes a federal drop down box that links the federal NOAs to the subrecipient agreement. DMHAS is compliant with its FY 2023 CAP which included a July 1, 2024 implementation date. Beginning July 1, 2024, DMHAS starting using a new Subaward template that includes the requisite data elements. DMHAS created a contract policy update and completed template trainings in-person and remotely. The DMHAS Compliance Unit audited the use of the new template to ensure Subaward include the requisite data elements. COMPLETION DATE/ CONTACT PERSON & PHONE# July 1, 2024 John Fogliano, Deputy CFO (609) 438-4278 John.Fogliano@dhs.nj.gov

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disasters) State Agency: NH Department of Safety, Division of Homeland Security and Emergency Management Audit Contact: Austin Brown Title: Chief of Mitigation & Recovery HSEM Telephone: 602-271-2231 E-mail address: NHPA@dos.nh.gov Audit Report Reference: 2024-034, 2023-023 - Subrecipient Monitoring Anticipated Completion Date: April 30, 2025 Corrective Action Planned: HSEM concurs with this finding. The identified issue, where one of the two project award letters did not include language detailing project certification requirements, occurred because the project was incomplete. Historically, programmatic staff did not include certification information in award letters for incomplete projects. Similar to the concerns outlined in finding 2024-002, issues with the award letters were identified and addressed in April/May 2024. The updated award letter template is now used for all projects, regardless of their payment eligibility status at the time of issuance. A copy of the revised award letter template and the award notification fact sheet are attached to this response. The award notification fact sheet was updated in March 2025 and is sent via email upon award notification. It is also available on our website. For the ongoing projects, one of those two projects is still not completed and is on closeout review by FEMA, so a PCCR has still not been received as they have not received their final reimbursement. Programmatic staff will review and update the Quick Reference Guide for PCCRs to ensure compliance and efficiency. Enhancements to the guide will include, at a minimum, copying the shared inbox when sending the final expenditure report to FEMA and saving a PDF copy to the shared drive. Additionally, staff must account for recent changes to the form being hosted on WebEOC, ensuring that a report is requested monthly. Since programmatic staff no longer have direct access to this capability, the revised process must be clearly documented in the Quick Reference Guide. Programmatic supervisors were informed on March 11, 2025, of the need to reinforce internal controls. Remedial training will be provided to programmatic staff upon completion of the guide’s review and update, no later than April 15, 2025. To ensure timely follow-up, calendar reminders will be set for programmatic staff responsible for these tasks, prompting them to send monthly reminder emails for any outstanding PCCRs.

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.959 Substance Abuse Prevention and Treatment Block Grant State Agency: Department of Health and Human Services (DHHS) Audit Contact: Kyra Leonard Title: DBH & DLTSS Finance Director Telephone: 603-271-5052 E-mail address: Kyra.C.Leonard@dhhs.nh.gov Audit Report Reference: 2024-028, 2023-017 – Subrecipient Monitoring Anticipated Completion Date: June 30, 2025 Corrective Action Planned: We currently review all of the expense details submitted on a monthly basis for our sub-recipients. However, we did not properly document the procedures that were performed. We have implemented a financial monitoring checklist that will specify each procedure and include a date that it was completed on. The monitoring activities outlined on the risk assessment will also be considered on the same checklist when applicable based on the frequency of the action.

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.778 Opioid STR State Agency: Department of Health and Human Services (DHHS) Audit Contact: Melissa Kelleher and Kyra Leonard Title: Grants Administrator of Bureau of Contracts and Procurement and Finance Director of DBH Telephone: 603-271-9637 and 603-271-5052 E-mail address: Melissa.J.Kelleher@dhhs.nh.gov and Kyra.C.Leonard@dhhs.nh.gov Audit Report Reference: 2024-026 – Subrecipient Monitoring Anticipated Completion Date: Complete Corrective Action Planned: A. We concur. The subawards in question were contracts originally approved by Governor and Council prior to the Department adding the indirect cost rate notification to the contract template in April 2020. This finding has been resolved. B. We do not concur. Risk Assessment Tool used in 2020 states that no additional monitoring is required based on the answers in the Tool. Further, we did not utilize to the Tool to communicate the monitoring activities to the Contracts Unit at that time, rather this was completed via email. The Subrecipient Monitoring policy in effect during 2020 only required that the monitoring activities were communicated to Contracts. The policy did not require a specific method.

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 CCDF Cluster (ALN #93.489, #93.575, #93.596) and COVID-19 CCDF Cluster (ALN #93.489, #93.575, #93.596) State Agency: Department of Health and Human Services (DHHS) Audit Contact: Shannon Winn Title: BCDHSC Finance Manager Telephone: 603-271-9663 E-mail address: Shannon.S.Winn@dhhs.nh.gov Audit Report Reference: 2024-025 – Subrecipient Monitoring Anticipated Completion Date: June 30, 2025 Corrective Action Planned: We currently review all the expense details submitted on a monthly basis for our sub-recipients and have program review that the reporting and expense details support the sub-recipients work. However, we did not properly document the procedures that were performed. We have implemented a procedure of direct review of all sub-recipients to include receiving supporting and reviewing documentation, monitoring spends of awarded funds, and working directly with program to ensure the sub-recipient work is being monitored and supports the scope. We will put a procedure in place to establish the necessary monitoring at the start of each FY by utilizing the RAT that sets a minimum standard.

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.568 Low-Income Home Energy Assistance State Agency: Department of Energy Audit Contact: Leonard Rautio Title: Chief of Operations Telephone: (603) 271-6008 E-mail address: leonard.j.rautio1@energy.nh.gov Audit Report Reference: 2024-021, 2023-015, 2022-025,2021-027 – Subrecipient Monitoring Anticipated Completion Date: Complete Corrective Action Planned: Concur The Department has put into place processes and updated our procedures to prevent this from happening in the future. However, we were unable to change amendments that were completed prior to the implementation of these procedures. All new contracts and amendments since the change in procedures include the required information. The Department has made changes to processes and personnel to ensure the data compiled and utilized for the Annual Report on Households Assisted by LIHEAP is verified, complete, and accurate. While a federally approved third-party completed the report reviewed for this audit, the Department successfully completed the most recent Annual Household Report (due December 2024).

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) State Agency: Department of Health and Human Services (DHHS) Audit Contact: Richelle Swanson Title: DPHS Finance Director Telephone: 603-271-4613 E-mail address: Richelle.R.Swanson@dhhs.nh.gov Audit Report Reference: 2024-020, 2023-011, 2022-018, 2021-021 - Subrecipient Monitoring Anticipated Completion Date: June 30, 2025 Corrective Action Planned: We currently review all of the expense details submitted on a monthly basis for our sub-recipients. However, we did not properly document the procedures that were performed. We have implemented a financial monitoring checklist that will specify each procedure and include a date that it was completed on. We have submitted attestations verifying the procedures that took place in SFY2024.

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 93.044, 93.045, 93.053 Aging Cluster State Agency: Department of Health and Human Services (DHHS) Audit Contact: Kyra Leonard Title: DBH & DLTSS Finance Director Telephone: 603-271-5052 E-mail address: Kyra.C.Leonard@dhhs.nh.gov Audit Report Reference: 2024-017 – Subrecipient Monitoring Anticipated Completion Date: June 30, 2025 Corrective Action Planned: The Team responsible for the risk assessments will be expanded moving forward to include a member of the Finance team with the intention to collaborate on inclusion of the necessary monitoring activities. Monitoring activities were completed; however, they were not appropriately documented at the time. Therefore, to record the review of the invoices, along with the monitoring activities outlined on the risk assessment, we have implemented a financial monitoring checklist that includes the risk assessment monitoring items. This checklist will specify each procedure and include a date that it was completed on.

CORRECTIVE ACTION PLAN State Fiscal Year Ended June 30, 2024 Fish and Wildlife Cluster (Assistance Listing #15.605, #15.611, #15.626) State Agency: NH Fish and Game Department Audit Contact: Randy Curtis Title: Federal Aid Administrator Telephone: (603) 271-0801 E-mail address: randy.l.curtis@wildlife.nh.gov Audit Report Reference: 2024-005 – Subrecipient Monitoring Anticipated Completion Date: June 30, 2025 Corrective Action Planned: We partially concur with the finding. A. The Department concurs there were required elements missing from the information included in tested subaward agreements. The Department will develop templates and put in place a process to ensure that all subrecipient agreements contain all required communications. B. The Department concurs and has recently completed and is implementing new internal policies and procedures that address nearly all of the conditions identified in this finding overall. These written policies and procedures were designed to be in compliance with the requirements of 2 CFR Part 200 Subpart D - Subrecipient Monitoring and Management and to establish improved internal controls. The policy includes a process for completing a risk assessment which outlines they types and frequency of monitoring procedures and for documenting their completion. C. The Department partially concurs with this condition. We believe the level of detail included within the invoice was consistent with the terms of the agreements and project budgets and did allow Department staff reviewing the reasonableness of the costs incurred to ensure that they were incurred in accordance with the grant agreement. Additionally, the Department’s updated subrecipient monitoring policies and procedures will provide for testing and requesting detailed backup and support for at least one invoice annually. D. The Department concurs there was no specific evidence denoting approval of the subaward reports. However, Department project leaders do review reports received from subrecipients and typically include them as attachments in our own grant reports to the Fish and Wildlife Service. A step will be added to monitoring procedures to include specific Department approval of subrecipient reports. Further, the Department will include a step for documentation of the receipt and review of subrecipient Uniform Guidance audit reports.