Timely design and implement a monitoring plan that will ensure that K–12 GEER and Early On program subgrantees’ use of GEER grant funds complies with the CARES Act and other applicable Federal requirements. The monitoring plan should include protocols to review, on at least a sample basis, and using a riskbased approach, supporting documentation for subgrantee expenditures charged to the GEER grant to provide assurance that funds were used for allowable purposes.