Corrective Action Plans

2025-002 – Subrecipient Monitoring Cluster: Research and Development Cluster (“R&D”) Sponsoring Agency: Various – All R&D awards with subrecipients from 1 campus Award Name: Various - All R&D awards with subrecipients from 1 campus Award Number: Various Assistance Listing Title: Various – All R&D awards with subrecipients from 1 campus Assistance Listing Number: Various - All R&D awards with subrecipients from 1 campus Award Year: 2024-2025 Pass-through entity: All pass-through awards for 1 campus with subrecipients The Sponsored Programs Office will implement a new process to ensure all Uniform Guidance reports for all subrecipients of federal funding are reviewed annually to ensure findings affecting our awards are appropriately addressed and that we issue a management decision to the extent applicable. The process will involve setting event reminders on all active subrecipients under federally funded projects to trigger review every 10-11 months regardless of any upcoming amendments. The targeted implementation date is August 1, 2026. For inquiries regarding this finding, please contact Patrick Woods at pjwoods@ucdavis.edu.

Corrective Actions: Staff will ensure that the Monitoring Policy will be fully implemented as recommended. In addition , changes in staffing will be addressed by additional training to ensure that consistent processes are maintained. Name of Responsible Person: Okina Dor, Director of Community Development Ryan Mulligan, Housing Manager Rose Tam, Director of Finance

Department: Defense, Veterans and Emergency Management Title: Internal control over DG – PA program subrecipient audit procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will publish revised subrecipient monitoring procedures. The Department will cross-train relevant agency staff on the procedures. The Department will implement a quarterly FAC review cycle with revised procedures. Completion Date: April 30, 2026, June 30, 2026, and July 1, 2026, respectively Agency Contact: Sunny Cyr, MEMA Business Office Director, DVEM, 207-707-2507

Department: Health and Human Services Title: Internal control over CCDF subrecipient risk evaluation procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department evaluates risk on its subrecipients for the purpose of determining the appropriate subrecipient monitoring in multiple ways. The first assessment of risk is when a subaward is competitively bid. The second assessment of risk is built into the Maine Uniform Accounting and Auditing Practices for Community Agencies (MAAP) in which higher risk subrecipients undergo a higher level of testing by Independent Public Accountants. Finally, the Social Service Unit of the Division of Audit performs a risk assessment and tests transactions for those subrecipients that have been determined to be higher risk. Completion Date: N/A Agency Contact: John Feeney, Chief Operating Officer, DHHS, 207-626-8614

Department: Health and Human Services Title: Internal control over TANF subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will create a process to ensure the documentation of the review of sub-recipient performance reports. Completion Date: June 30,2026 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481

Department: Health and Human Services Title: Internal control over TANF subrecipient risk evaluation procedures needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department evaluates risk on its subrecipients for the purpose of determining the appropriate subrecipient monitoring in multiple ways. The first assessment of risk is when a subaward is competitively bid. The second assessment of risk is built into the Maine Uniform Accounting and Auditing Practices for Community Agencies (MAAP) in which higher risk subrecipients undergo a higher level of testing by Independent Public Accountants. Finally, the Social Service Unit of the Division of Audit performs a risk assessment and tests transactions for those subrecipients that have been determined to be higher risk. Completion Date: N/A Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481

Department: Health and Human Services Education Title: Internal control over PDG subrecipient monitoring procedures needs improvement Questioned Costs: Known: $128,333 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The OCFS procurement staff and DHHS DCM will ensure that all contracts issued by OCFS include the Federal award identification number or the grant award number, as applicable. The DOE procurement staff will ensure that all contracts issued by DO include the Federal award identification number, the Federal award date, the assistance listing title and number, the indirect cost rate for the Federal award, name of Federal agency, assistance listing title and number, identification of whether the Federal award is for research and development, and the indirect cost rate for the federal award. Completion Date: March 31, 2026 Agency Contact: Tara Williams, Associate Director of Early Care & Education, DHHS, 207-557-2342

Department: Health and Human Services Public Safety Title: Internal control over Health Disparities program subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: Department of Health and Human Services (DHHS): The Department will revise the internal control document designed to ensure the inclusion of required Federal Award Identification information in subrecipient contracts. The Department will revise the internal control document designed to ensure all required subrecipient monitoring activities are performed. Department of Public Safety (DPS): All Bureau Directors were notified of the finding in the most recent Leadership meeting and guidance was provided on how to ensure it doesn't occur again in the future. All Bureau Directors will receive the policies and procedures used by the Contract/Grant Team. All Bureau Directors will receive training from the Contract/Grant Team on subrecipient monitoring. All contracts using federal funds will be reviewed and amended to include the appropriate language. Completion Date: DHHS: April 10, 2026 DPS: March 17, 2026, April 1, 2026, May 1, 2026, and July 1, 2026, respectively Agency Contact: DHHS: Eden Hale, Associate Director, Division of Population Health Equity, Maine CDC, 207-441-1090 DPS: Derek Gorneau, Assistant to the Commissioner, DPS, 207-530-3531

Department: Education Title: Internal control over CNC subrecipient audit monitoring needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: Fiscal Review and Compliance Consultant: The Policy and Procedure manual will be updated to include regular monthly notifications in a system (such as Microsoft Outlook) to update the audit tracking spreadsheet for accuracy. Regionalization and Compliance Coordinator: The Policy and Procedure manual will be updated to add a step to set up regular monthly notifications in a system (such as Microsoft Outlook) for the supervisor to review the audit tracking spreadsheet for accuracy and completion. Completion Date: April 30, 2026 Agency Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161

Department: Education Title: Internal control over CNC subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and monitor the tracking spreadsheet monthly. The Department will hold monthly meetings to ensure CNP web questions and tools are completed, and documents are saved in the appropriate location. The Department will conduct training with NSLP reviewers on expectations for saving documentation Conduct training with NSLP reviewers on how to answer SFSP procurement questions for schools. The Department will update the Special Provision 2 base year review and validation procedure to include where to save documents and show the completion in CNP web. The Special Provision 2 base year reviews will be included in Step 2, starting SFY 2027. Completion Date: May 1, 2026 (first to third items), June 15, 2026 (fourth item), June 30, 2026 (fifth item), and October 30, 2026 (sixth item) Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880

Department: Health and Human Services Title: Internal control over SNAP subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The SNAP team currently prepares the Rider A (Scope of Work) and Payment Rider for contracts and submits them to the Division of Contract Management, which assembles all other riders, including those documenting federal Award Identification numbers and Assistance Listing titles and numbers, in a final agreement. The SNAP team will meet with DCM and request that a final draft of all contracts be sent to the SNAP team for review so that we can assure that all required information has been included in the contract. Completion Date: June 1, 2026 Agency Contact: Patricia Dushuttle, Special Projects Manager - SNAP, DHHS, 207-215-0995

Corrective Action Plan: The Department developed and re-evaluated its internal control procedures to ensure that all subprograms and subrecipients will be adequately monitored for program compliance. The Department also evaluated its existing control procedures to reasonably ensure that the quarterly program reports submitted through the Salesforce System will be timely, accurate, and complete. Anticipated Completion Date for Corrective Action: Completed April 2025 Contact Person Responsible for Corrective Action: Name: Thomas Fitz Gibbon Title: Deputy Chief, Office of Division Support Address: 77 South High Street, Columbus, Ohio 43220 Phone Number: 614-466-0043 E-Mail Address: thomas.fitzgibbon@development.ohio.gov

2025-001 Monitoring of Subrecipients Agency: National Aeronautics & Space Administration Program Titles: Surviving a mass extinction: Lessons from the post K-Pg fern spike Grant Numbers: 80NSSC23K1013 Contact Person: Emily Schwarz, Chief Financial Officer (718) 817-8730 Corrective Action: Subsequent to year end, the Garden obtained and reviewed Single Audit filings for all its Subrecipients from the Federal Audit Clearinghouse. In the Garden’s review of the Subrecipient Single Audit Reports, it did not note any findings related to its Federal programs. The Garden has implemented a control to continue to obtain and review the Single Audit filings for its Subrecipients on an annual basis. Anticipated Completion Date: Plan implemented immediately, and then continues on an ongoing basis.

The South Carolina Department of Social Services (SCDSS) respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAM AUDIT U.S. Department of Health and Human Services Refugee and Entrant Assistance – Assistance Listing No. 93.566 Disposition of Audit Finding: The SCDSS concurs with the audit finding. Corrective Action: The Refugee Resettlement Program (RRP) will implement a semiannual subrecipient monitoring process conducted by the State Refugee Coordinator and Refugee Contract Monitor. Monitoring activities will utilize standardized checklists aligned with the Code of Federal Regulations governing the Refugee Support Services (RSS) Program, including requirements under Assistance Listing 93.566. All documentation and follow-up actions will be maintained to ensure compliance with federal and state requirements and to support ongoing program integrity. Anticipated Completion Date: May 1, 2026 Names of the contact persons responsible for corrective action: • Ambrea Jones, State Refugee Coordinator at 803-898-7303

Federal Agency: U.S. Department of Health and Human Services State Department/Agency: Kansas Department of Education and Kansas Department of Children and Families Federal Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Award Number: 2301KSTANF, 2401KSTANF, and 2501KSTANF Period: October 1, 2023 – September 30, 2025 Compliance Requirement: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: Subawards issued by the Kansas Department of Education and Kansas Department of Children and Families (Departments) did not include all required subaward information. Subawards underwent suspension and debarment verification from sam.gov but this process was not formally documented. Recommendation: We recommend that the Departments develop a subaward template that includes all required federal award information and update its procedures and internal controls to ensure that all required federal award information is included in subawards at the time of issuance. We recommend that management enhance its procurement procedures to require and retain documented evidence that vendors are verified as not suspended or debarred prior to the award of contracts or payment of federal funds. Maintaining this documentation will help ensure compliance with federal requirements and support the government’s assurance that federal funds are expended only with eligible vendors. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Kansas State Department of Education does have a subaward template for use by agency staff that includes space for all required federal award information. Staff managing the Preschool Pilot Program grants to subrecipients will now use this template when awarding funds from TANF. KSDE staff will also contact the Department for Children and Families to ensure KSDE has the appropriate federal award information to include in the grant award notification. Once grant award notifications are issued, KSDE program staff will notify the Department for Children and Families to ensure they have the appropriate information for FFATA reporting. KSDE staff making the subawards will also retain documentation that each vendor was verified as not suspended or debarred prior to issuing the grant award notification. This documentation will include the following: a tracking spreadsheet that will log when the verification took place and by whom, along with taking a screenshot of the webpage when the verification takes place. Additionally, beginning in school year 2026-2027 the assurances signed by subrecipients will have language that require the subrecipient to certify that they are not suspended or debarred. Name(s) of the contact person(s) responsible for corrective action: Amanda Petersen, Director of Early Childhood, and John Hess, Director of Fiscal Services and Operations Planned completion date for corrective action plan: June 30, 2026

Federal Agency: U.S. Department of Health and Human Services State Department/Agency: Kansas Department of Health and Environment Federal Program Name: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number: 93.323 Award Number and Period: NU50CK000549 (7/1/2019 – 7/31/2027) & NU51CK000384 (8/1/2024 – 7/31/2029) Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Condition: Subawards issued by the Kansas Department of Health and Environment (Department) did not include all required subaward information and failed to obtain the Unique Identity ID for all subawards. The Department did not obtain the required audit information (Single Audit or another applicable audit) from its subrecipient during the audit period. Recommendation: We recommend that the Department develop a subaward template that includes all required federal award information and update its procedures and internal controls to ensure that all required federal award information is included in subawards at the time of issuance. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: A subaward template has been created and the ELC program director will ensure that all sub-recipient agreements contain the needed information prior to the start of the budget period. Name(s) of the contact person(s) responsible for corrective action: Sheri Tubach, Deputy State Epidemiologist Planned completion date for corrective action plan: March 9, 2026

Federal Agency: U.S. Department of Homeland Security State Department/Agency: Kansas Division of Emergency Management Federal Program Name: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing Numbers: 97.036 Award Period: July 1, 2024 through June 30, 2025 Award Number: Various Compliance Requirement: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: During our testing of subrecipient monitoring, we noted that for certain subawards the Kansas Division of Emergency Management (KDEM) did not timely issue the subaward letter to the subrecipients, which should have been communicated within 30 days of subaward being obligated or before subaward payments were made. Recommendation: We recommend that KDEM continues to implement its corrective action plan from prior year and continue to enhance its internal controls and procedures to ensure that the subaward letter is issued to subrecipients timely to ensure all required federal award information is communicated to the subrecipient at the time of the subaward. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: KDEM Fiscal and Compliance office will continue to implement corrective action plan from SFY24. A report will be downloaded of newly obligated projects from Grants Portal every two weeks to ensure project award letters are created and dropped into the Grants Portal for the applicant within 30 days of obligation. Currently fiscal staff is completing this within days to one week of obligation. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal, Fiscal & Grants Management Section Chief and Lupe Olaya, Grants Compliance Coordinator Planned completion date for corrective action plan: Currently in place.

AL 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Finding: Evidence was not retained of monitoring subrecipients’ financial and single audit reporting or of any follow up actions as a result of monitoring. Auditor Recommendation: The County should develop and implement policies and procedures to ensure that all subrecipient monitoring is performed and retained. Corrective Actions Taken or Planned: The County agrees and concurs. The County anticipates providing more training to grant program managers and additional reviews during FY26 as the program closes out. Point of Contact for corrective actions: Sarah Keane, Deputy CFO sarah_keane@washingtoncountyor.gov

The Center will review required communications and update agreements with subreceipients accordingly.

Finding No. 2025-003: Subrecipient Monitoring AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition Subaward agreements did not include certain required federal award information. A risk assessment was not performed for the subrecipient prior to execution of the subaward agreement. No evidence of pass-through entity verifying that subrecipients are audited as required by 2 CFR Section 200, Subpart F. DHHL failed to communicate five required pieces of award information to the subrecipient (UH) as mandated by 2 CFR 200.332(a)(1), including: Subrecipient’s unique entity identifier, Subaward Budget Period Start and End Date, Assistance Listing Number (12.017), Identification of whether the award is R&D, Indirect cost rate information (including de minimis rate status). Corrective Action Plan DHHL will implement the following corrective actions to address the identified issues to align subrecipient monitoring in compliance with 2 CFR 200. Subaward and Documentation Corrections: DHHL will review the original federal award and UH agreement, then prepare subaward amendments incorporating all required elements under 2 CFR 200.332(a)(1). DHHL will also obtain UH’s UEI and confirm and document the subaward budget period and assistance listing number. DHHL will also assure all amendments and documents obtain NTIA/NIST approval for any required federal documentation. Risk Assessment and Monitoring: DHHL will conduct and document risk assessment for UH in accordance with 2 CFR 200.332(b). DHHL will then use the risk assessment to determine the appropriate level of subrecipient monitoring. Moving forward, DHHL will integrate the risk assessment requirement prior to any subaward execution. Audit Verification and Compliance: DHHL will verify UH’s single audit status, review and document UH’s Single Audit Report to assess and establish annual monitoring/management procedures. DHHL will implement the same processes for future subrecipients moving forward. Systematic Improvements and Training: DHHL will develop a subaward checklist and standardized subaward template aligned with 2 CFR 200.332 requirements. DHHL plans to implement mandatory compliance and legal review prior to subaward execution. Person Responsible Jaren Tengan, Broadband Coordinator And/or Aislen Bacalso, Broadband Coordination Assistant Anticipated Date of Completion The updated documentation is subject to the completion and approval of Federal Budget Amendments. DHHL is hopeful that NTIA and NIST will provide feedback and approval by June 2026, and DHHL will immediately prepare and submit any additional subaward documentation for the UH Subaward. (Please note this is the first fiscal year DHHL is working with NIST. It is unsure how long budget amendment processes will take.)

We agree with the auditor's comments. The HCEDA has engaged a temporary project manager that is coordinating the collection of quarterly expenses and reports from the subrecipients. Our office of law has drafted an amendment to the agreement that details that the grants were ARPA funds and notes that the subrecipient certifies that they have not been suspended or debarred. This amendment will include an attachment with the complete supplementary conditions applicable to ARPA funded grants. We will have each subrecipient sign the amendment. We anticipate completion of this by March 31, 2026.

The Bureau of Financial Operations (BFO) will continue conducting during-the-award subrecipient monitoring for the SSBG based on the results of the documented risk assessment. As it relates to the cash management portion of the finding, given the relatively small amount of funds involved and the number of counties affected, DHS has determined that it is not economically feasible to change the payment methodology at this time. Anticipated Completion Date: 06/30/2026 Contact Name: Kelly Graham, Director, Division of Financial Reporting

TANF Youth Development Program (TANF YDP) operations transitioned from the Bureau of Workforce Development Administration (BWDA) to the Bureau of Workforce Partnerships and Operations (BWPO) in January 2023. Due to this transition, BWPO did not conduct onsite monitoring of the TANF YDP program in program year (PY) 2022. BWPO did begin onsite monitoring in program year 2023 on a limited basis as a pilot with 3 local areas in September of 2024. BWPO conducted expanded monitoring efforts for PY 2024 by aligning TANF YDP monitoring with the WIOA Common Measures Data Validation cycle (larger areas are monitored annually with smaller areas monitored on a 3-year rotating schedule). PYs are July 1st to June 30th. TANF YDP PY 2024 monitoring concluded by January 2026. BWPO provided written communication to local areas within 45 days post monitoring to issue results, concerns, recommendations, and corrective actions as needed. During PY 2025, July 1, 2025 to June 30, 2026, L&I will monitor all 22 subrecipients for both program and fiscal compliance to ensure that the goals and objectives of the subaward are achieved. This will be done in coordination between BWPO and BWDA. Monitoring will then be completed annually. Currently, BWDA does reconcile the TANF Youth Development Partnership Statement of Expenditures of Financial Awards for each of the subrecipients’ single audits, reviews all TANF findings related to the TANF YDP funds and ensures all single audits are received - issuing audit management determinations. The overall goal of monitoring activities is to ensure that TANF YDF funding is used for authorized purposes by subrecipients, in compliance with Federal statutes and regulations, and that the TANF YDP program is being implemented in accordance with current PA Dept. of Labor & Industry’s policies and procedures. BWPO in collaboration with BWDA plans to begin monitoring TANF YDP activities via enhanced desk review monitoring in the spring of 2026 for PY 2025. This effort will be ongoing and moving forward for every subsequent program year either onsite or by enhanced desk review monitoring. PY 2025 monitoring will be completed by 6/30/26 with results issued as a written communication within 45 days of the monitoring completion date. Anticipated Completion Date: 06/30/2026 Contact Name: Dorraine Rauch, Division Chief

PDA: PDA is creating mechanisms to fulfill the requirements for pass-through entities within 4 to 6 months after FAC acceptance date of the audit, which include: 1. Evaluation of single audit report submissions received from BAFM to determine program purpose acceptability by verifying, at a minimum, that all agency-funded programs are properly included on the applicable financial schedules; that findings affecting the agency contain sufficient information to facilitate a management decision; and that the subrecipient has submitted an adequate corrective action plan. 2. Issuance of management decisions relative to audit findings and crosscutting findings assigned to the agency for resolution, as required by 2 CFR §200.521. 3. To impose or coordinate the imposition of remedial action in accordance with 2 CFR Part 200.339 and Management Directive 325.08 Amended, Remedies for Recipient Noncompliance with Audit Requirements, when subrecipients fail to comply with the provisions of Subpart F. PDA has developed a SEFA reconciliation process that will ensure that the SEFA is accurate, allowing for major programs to be properly identified and subjected to audit. PDA is developing a procedure for all programs to follow for any entity that is in non-compliance with the audit requirements and is failing to comply with the provisions of Subpart F. Anticipated Completion Date: 06/30/2026 Contact Name: Nichole Nedinsky, Fiscal Management Specialist, PDA Audit Coordinator PDOA: 1. Strengthen written policies and procedures governing subrecipient monitoring and audit resolution. 2. Update the audit tracker to proactively ensure the six-month management decision due date is met. 3. Implement segregation of duties between reconciliation review and management decision issuance. 4. PDOA will develop and utilize a standardized SEFA Review Checklist. 5. Conduct annual Uniform Guidance training for fiscal staff. Anticipated Completion Date: 06/30/2026 Contact Names: Jason Kavulich, Secretary of Aging; Jennifer Beck, Fiscal Management Specialist & PDOA Audit Liaison PDE: Implemented 2/17/26: Audit Coordinator verifies finding status of all single audit packages uploaded to the PDE single audit SharePoint site. Implemented 7/1/25: PDE audit section has begun to enforce timely audit submission by using remedial action within its authority as granted by federal guidelines. Implemented 7/1/25: PDE has expanded the resources available through the use of the compliance office for audit finding review and resolution in an effort to resolve all audit findings timely. Anticipated Completion Date: Completed Contact Name: Clayton P. Carroll, II, Audit Coordinator PENNVEST: PENNVEST will maintain a comprehensive tracking list that contains all equivalency projects that have disbursed any funds during the audit period. All those projects will be reviewed and reconciled to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward, including the timely submission of the single audit to the FAC. Once received, PENNVEST will reconcile the SEFA to ensure the information is accurate. PENNVEST will complete the reconciliation within six months of the FAC’s acceptance of the audit report and respond to the subrecipient with any adverse findings. Anticipated Completion Date: Completed Contact Names: Steven Anspach, Dep. Exec. Dir.; Heather Brookmyer, Loan Service Officer; Robert Boos, Exec. Dir.

PDA: The Pennsylvania Department of Agriculture (PDA) Bureau of Food Assistance has already put the following steps in place to address this deficiency and noncompliance finding. 1. As of August 2025, PDA has a documented process to evaluate each subrecipient’s risk of noncompliance with federal statutes, regulations, and the term and conditions of the subaward for purposes of determining appropriate subrecipient monitoring. The evaluation process looks at Key Performance Indicators – such as leadership tenure, prior incidents of food spoilage, complaints, values of USDA Foods and USDA administrative funding – to determine the need for additional or more frequent monitoring. 2. As of October 2025, PDA has implemented a system to document the evaluation of each subrecipient’s risk of noncompliance. This system was used to determine if agencies would receive monitoring reviews throughout Federal Fiscal Year 2026 (October 1, 2025 - September 30, 2026). 3. PDA has been providing FAINs and providing information on applicable requirements at the time of subawards to all TEFAP counties and agencies. However, as the cited CSFP contract pre-dated this finding, the information had not been properly provided to our subrecipient. This has been rectified as of February 2026. Anticipated Completion Date: Completed Contact Name: Caryn Long Earl, Director, Bureau of Food Assistance PDOA: 1. Revise the risk-based subrecipient monitoring procedures. 2. Establish a formal risk-tiered monitoring framework requiring enhanced oversight for high-risk subrecipients. 3. Update written policies and procedures to meet standards. 4. Conduct annual internal compliance review of a sample of subawards. Anticipated Completion Date: 06/30/2026 Contact Names: Jason Kavulich, Secretary of Aging; Jennifer Beck, Fiscal Management Specialist & PDOA Audit Liaison