For #3, I think you can respond in a way that is easiest for you to provide the documents. Either for DDC Foundation or MoPH should be fine. If you have an audit financial report for DDC Foundation and MoPH, I guess you can provide the MoPH one, since the subaward is officially given to MoPH. But if it's easier to give DDC foundation financial report, that should be fine, too, since DDC Foundation is under MoPH.
For # 28, we did not have any funds from last year since we had surplus from the previous years. For Year #4, the fund transfer amount was $12,000.