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State Plan Checklist - MONITORING AND AUDITS 7/27/2026 Page 19

ADDITIONAL DETAIL: Monitoring & Audits Appendix and/or Procedure Manual (citation):

2. Audit Management Decision

a. Methods used by the State agency to ensure that corrective action is taken on audit findings include (check all that apply): [ ] State agency has a copy of the corrective action plan on file. [ ] State agency tracks audits to determine if the same problems are recurring from year to year. [ ] Local agency must file periodic reports. [ ] State agency contacts local agency by phone or in writing periodically. [ ] State agency visits local agency. [X] Other Specify: Single Audits did not require corrective actions/management decisions.

b. State agency actions taken to ensure that all claim amounts are recovered include (check all that apply): [ ] Local agency files periodic reports. [ ] State agency contacts local agency by phone or in writing. [ ] State agency monitors receipt of a check in the amount of an audit claim. [ ] State agency establishes and employs billing/offsetting of account procedures. [X] Other Specify: Single audits did not identify questioned costs to be recovered.

c. State agency accounting procedures for claim amounts recovered: [ ] Recovered claim amounts from prior fiscal years are returned to FNS. [ ] Recovered claim amounts are reallocated if collected within the same fiscal year. [ ] Claim amounts are verified with local agency. [X] Other Specify: Single audits did not identify questioned costs to be recovered.