The adjudicative officer shall issue a recommended decision on the
application which shall include written findings and conclusions on the
applicant's eligibility and status as a prevailing party, and an
explanation of the reasons for any difference between the amount
requested and the amount
awarded. The decisions shall also include, if at issue, findings on
whether the agency's position was substantially justified, whether the
applicant unduly protracted the proceedings, or whether special
circumstances make an award unjust. If the applicant has sought an award
against more than one agency, the decision shall allocate responsibility
for payment of any award made among the agencies, and shall explain the
reasons for the allocation made.