Corrective Action Plans

Effective September 15, 2025 the District Treasurer will check the status of all vendors associated to the Child Nutrition program. In cooperation with the Food Service Director, the District Treasurer will review eligibility of any vendors that are requested to be used. Any vendor that is found not to be eligibility list will be reported to the Food Service Director and Purchasing Agent. This list will be updated and checked annually.

The District will review the requirements of 2 CFR Section 200.214 and 2 CFR Part 180 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. This will be verified on an annual basis. Anticipated implementation date is October 1, 2025 by responsible person(s) District Business Official and District Treasurer Kelsey Reed.

In response to the findings of the Annual Audit for Indiana Agriculture Education, Inc. dba Indiana Agriculture & Technology School, our business process includes a review on SAMS.GOV to ensure that payments from any federal grant are not made to any person or business entity that is listed as suspended, excluded or disbarred. The review of each payment is made prior to issuing an order for goods or services, by our corporate treasurer, currently Kendell Sanders, and is confirmed as approved for payment to our Executive Director prior to issuance of a voucher for payment and subsequent reimbursement with federal funds. This has been included in our internal financial procedures policy documents effective October 15th, 2015, by action of the Board of Directors. The policy shall be reviewed annually. Allan R. Sutherlin Board President Indiana Agriculture Education, Inc

2025-001 - Suspension and Debarment Cluster: Research and Development Grantor: Social Security Administration, National Science Foundation Award Name: Center for Retirement Research at Boston College and Affiliated Institutions: Retirement and Disability Research Consortium, Building a Youth-Led Learning Community through Automating Hydroponic Systems, Empowering Youth in STEM and Technological Careers through Al-Enhanced Sustainable and Community-Focused Urban Gardening Award Number: 6 RDR23000010, 2048994, 2241766 Award Year: FY2025 Assistance Listing Numbers: 96.007, 47.076, 47.076 Assistance Listing Titles: Social Security Research and Demonstration; STEM Education (formerly Education and Human Resources) Pass-Through Entities: None - Direct Management's View and Corrective Action Plan The University concurs with this finding. On June 25, 2024, the University encountered multiple job failures due to the expiration of a Java Security Certificate. As a result, the file which was to be submitted to the University's third-party servicer for new vendor suspension and debarment screening was not transmitted. The University's Data Center has procedures in place which should have ensured that the vendor file was resubmitted to the third-party servicer once the University's server-related issues were resolved. Unfortunately, due to incorrect documentation in the production operations system (a.k.a. runbook) the vendor file was not resubmitted. Upon further review it was determined that over the course of the fiscal year this was the only incident where the file failed to be transmitted to the servicer. The 25 vendors not screened as a result of the job failure represented less than 1 % of the 3,860 new vendors successfully transmitted and screened by the third-party servicer during the 2025 fiscal year. To ensure that any system issues affecting the daily transmission of the vendor files to the third-party servicer are promptly resolved and new vendors are checked for suspension and debarment, the Information Technology team will enhance the procedure documentation (runbook) and team members will receive cross training. Both the update to the runbook and cross training of team members will be completed by the end of November 2025. University Contact Lyndsay King Associate Vice President, Finance and University Controller Office of the Controller 617-552-3363

2025-004 – Lack of Documentation for SAM.gov Exclusion Checks. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and completes SAM.gov exclusion checks, the Village did not retain documentation to support that the exclusion checks were performed for vendors. As a result, there is no evidence that the Village verified whether these parties were suspended or debarred prior to entering covered transactions. Auditor Recommendation. We recommend that the Village retain evidence that SAM.gov exclusion checks are being completed for vendors to document that vendors are not suspended or debarred prior to entering covered transactions. Corrective Action. The Village will begin retaining documentation for its SAM.gov exclusion checks that it completes for vendors to verify whether these parties were suspended or debarred prior to entering covered transactions. Responsible Person. Ross Wilson, Village Clerk/Treasurer. Anticipated Completion Date: February 2026.

2025-005 Suspension and Debarment Corrective action planned: OMC currently has a policy and procedure for vendor exclusion checks prior to executing contracts. This finding appears to be an incidental omission that resulted in no excluded vendors being identified. In one case, the vendor was an existing one for many years. The CFO/Designee will monitor to assure exclusion checks prior to CEO signing any contracts or purchase orders with any vendor over $25,000 per year and will update policy as necessary in accordance with regulations. OMC will seek HRSA guidance on periodic review of existing vendors Anticipated completion date: September 30, 2025 Contact person responsible for corrective action: Allen Boyd, Director of Fiscal Operations

The Capital District YMCA reviewed the vendor used for our project when the auditors brought this to our attention and we did not find any suspension or disbarment information. We will incorporate this vendor review into our process for all programs or activities related to Federal contracts. This will be done in conjunction with the procurement policy and be in place by July 31, 2025. The SVP/CFO Mary Maziejka will be responsible for development and implementation of the policy.

Suspension and Debarment Recommendation: We recommend that management strengthen internal controls over procurement compliance to ensure suspension and debarment verification is performed and documented prior to entering into covered transactions under Federal programs. Explanation of disagreement with audit finding: CAC does not disagree with the audit finding. Action taken in response to finding: Management acknowledges the deficiency related to documenting suspension and debarment verification for covered transactions under Federal programs. Documentation evidencing the verification was not consistently retained. During FY2026, CAC implemented enhanced procurement procedures to ensure suspension and debarment verification is documented and retained for all applicable covered transactions. Corrective actions implemented include: • Verification of covered vendors through the System for Award Management prior to entering into covered transactions, as required by 2 CFR Part 200 • Documentation of the verification date and results in the procurement file • Implementation of a standardized procurement checklist requiring completion of suspension and debarment verification before contract execution or purchase • Supervisory review of procurement files to ensure required documentation has been completed and retained • Training of Finance and purchasing staff on Federal procurement requirements related to suspension and debarment verification Management believes these procedures strengthen procurement controls and provide sufficient documentation demonstrating compliance with Federal procurement requirements. Name(s) of the contact person(s) responsible for corrective action: Misty Goodwin, Chief Executive Officer, Anna Roeder, Chief Financial Officer. Planned completion date for corrective action plan: The enhanced procurement documentation procedures were implemented during FY2026 and are currently operational. Management will continue monitoring procurement files to ensure suspension and debarment verification is consistently documented and retained for all applicable Federal procurements.

Root Cause Analysis: During the initial startup phase of federal program implementation, The EPI Center utilized existing partner and vendor contract templates to support rapid program launch and continuity of services. At that time, procurement processes had not yet been fully centralized, and standard federal contract provisions required under 2 CFR Part 200, Appendix II were not consistently incorporated across all agreements. This condition reflects a timing and process alignment issue during organizational scaling, rather than a lack of procurement oversight or intent to circumvent federal requirements. Response, with details: ☒Corrective Action Plan ☐Clarification The EPI Center conducted a comprehensive review of all contractors subject to testing and verified, through alternative procedures, that none were suspended or debarred (e.g., verification through SAM.gov and documented vendor validation processes). As a result, all costs associated with these contracts were determined to be allowable, reasonable, and allocable to the federal award. Importantly, the auditor confirmed that there were no questioned costs associated with this finding. Accordingly, this matter reflects a documentation and process alignment issue related to federal contract provisions rather than a deficiency affecting the allowability or eligibility of expenditures. Corrective Actions The EPI Center has taken immediate and proactive steps to strengthen procurement compliance and ensure full alignment with federal requirements: 1. Federal Contract Addendum (Implemented – April 2026) A standardized addendum incorporating all required provisions under 2 CFR Part 200, Appendix II has been developed and will be required for all applicable contracts upon Board approval. 2. SAM.gov Verification Embedded (Completed – February 2026) A formal suspension and debarment verification step has been incorporated into the procurement checklist, with documentation retained for audit purposes. Verification will be completed and retained in the procurement file prior to contract execution. 3. Centralized Contract Approval Workflow (Implementation Initiated) A revised procurement and contract approval process has been implemented to ensure all agreements undergo centralized review for federal compliance prior to execution. The revised process will be submitted to the Board for approval April 23, 2026. 45 4. Procurement Process Standardization (Implementation Initiated) Templates and procedures have been updated to ensure consistent inclusion of required federal clauses across all applicable vendor agreements. Management revised its processes upon becoming aware of these matters and created systems to ensure compliance going forward. The revised procurement protocol will be submitted to the Board for approval April 23, 2026. Management emphasizes the following validated conclusions: ● Auditor confirmed $0 questioned costs ● All vendors were verified as eligible and not debarred ● All expenditures were allowable, reasonable, and properly supported Accordingly, this finding represents a documentation and process standardization matter rather than a deficiency in allowability, eligibility, or financial integrity. Responsible Party: Project Lead, Finance Specialist, Finance and Compliance Manager Timeline for Completion: April 2026

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the City implement formal procedures to verify and document suspension and debarment status for all vendors paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will implement procedures to properly document controls. Name(s) of the contact person(s) responsible for corrective action: Glenda Delgado, Finance Director Planned completion date for corrective action plan: November 2025 If the Cognizant Agency has questions regarding this plan, please call Glenda Delgado, Finance Director at 401-432-7550.

Personnel Responsible for Corrective Action – Accounting Manager – Jenny Trout Anticipated Completion Date – 07/10/2025 Corrective Action Plan – Debarment should be checked prior to purchasing or contracting with any entity or agency to ensure the entity or agency has not been Debarred or Suspended by the federal government at the System for Award Management (SAM.gov) website (http://www.sam.gov/). The SAM website must be checked to verify the entity or agency has not been Debarred or Suspended prior to entering into an award with an entity or agency with federal dollars, and annually checked for the life of the Federally Funded award, and documented with a screenshot of the documentation. If at any time the SAM.gov website indicates the subrecipient has active exclusions, no invoices will be paid until the entity or agency is removed from the exclusion listing. The City of Liberty will expand this policy to check every vendor that we enter into contract with prior to contract approval. This will be a joint effort of the Director of each department, our Deputy City Clerk, and our Accounting Manager.

Finding 2024-002 – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Lisa Simmons, Auditor (765) 348-1620 lsimmons@blackfordcounty.in.gov Views of Responsible Officials and Corrective Action Planned: Blackford County acknowledges and agrees with the finding related to Suspension and Debarment compliance and will implement additional procedures to ensure all covered transactions comply with federal requirements. To correct this finding, the County will implement the following actions: 1. A formal procurement and suspension and debarment procedure will be documented requiring verification of vendor eligibility for all covered transactions equal to or exceeding $25,000 involving federal funds. 2. Prior to each covered transaction, the County will verify vendor eligibility by one of the following methods: o Checking the System for Award Management (SAM.gov) exclusion records (formerly EPLS) o Obtaining a written certification from the vendor o Including the required suspension and debarment clause within the contract or agreement 3. Documentation supporting the verification process will be retained in the grant procurement file for audit purposes. 4. A standardized procurement checklist will be implemented to ensure all federal compliance requirements, including suspension and debarment, are completed prior to contract execution. 5. Management will perform periodic reviews of procurement files to verify compliance and consistency. 6. Staff involved in procurement and grant administration will receive additional training on federal procurement requirements and compliance expectations. These corrective actions will strengthen internal controls and ensure compliance with federal procurement and suspension and debarment requirements going forward. Anticipated Completion Date: December 31, 2026

Finding 2024-002 Procurement, Suspension and Debarment Material Weakness in Internal Control Over Compliance and Instance of Material Noncompliance Assistance Listing 21.029 Wabash is currently in the process of formalizing its procurement standards and internal controls. While we previously managed contractor selections through established internal practices, we recognize the requirement for a comprehensive written procurement policy that explicitly outlines selection criteria and mandatory debarment verification procedures. To remediate the identified material weakness, Wabash will implement a formal Procurement Policy and Procedure by June 30, 2026. This document will mandate: • Standardized Selection Criteria: Clear guidelines for the evaluation and selection of contractors to ensure transparency and competition. • Debarment Verification: A required protocol for verifying and documenting that contractors are not excluded or debarred via the System for Award Management (SAM). • Oversight: The Network Operations will be responsible for the implementation and ongoing monitoring of these controls to ensure full regulatory compliance. These measures will ensure that all future procurement activities meet federal requirements and organizational standards for financial integrity. Contact person(s): Jason Griffy, Network Operations Manager Justin Gephart, Chief Operating Officer

It has been brought to our attention that we need an additional policy that covers conflict of interests and govern the performance of its employees engaged in the selection, award, and administration of contracts. We have taken this recommendation and are implementing the proper language, for all employees to acknowledge in our County Handbook. We will strengthen this control and add this be updated yearly, so that all conflict can be disclosed. Creek County prides itself in moving toward complete transparency and holding each employee accountable to disclose all information needed to make a proper selection of purchases. Creek County Clerk’s Office will work with the District Attorney’s Office for proper language.

Finding No.: 2024-039 Procurement, Suspension, and Debarment Responding Agency: Department of Public Health and Social Services (DPHSS) Responsible Personnel: Theresa Arriola, Director (DPHSS) GSA will continue to verify vendor eligibility through SAM.gov prior to contract award. Documentation of the verification will be retained in the procurement file for each transaction. GSA has revised IFB templates to include the required debarment and suspension certification language in accordance with 2 CFR 200.214. Effective immediately, all new contracts will include this clause prior to execution. For local vendors that may not appear in federal systems, GSA will require a debarment and suspension certification as part of the contracting process and maintain this documentation within the procurement record.

Finding No.: 2024-027 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director GSA will continue to verify vendor eligibility through SAM.gov prior to contract award. Documentation of the verification will be retained in the procurement file for each transaction. GSA has revised IFB templates to include the required debarment and suspension certification language in accordance with 2 CFR 200.214. Effective immediately, all new contracts will include this clause prior to execution. For local vendors that may not appear in federal systems, GSA will require a debarment and suspension certification as part of the contracting process and maintain this documentation within the procurement record.

Finding No.: 2024-012 Procurement, Suspension, and Debarment Responding Agency: Department of Administration (DOA) Responsible Personnel: Edward M. Birn, Director (DOA) GSA will continue to verify vendor eligibility through SAM.gov prior to contract award. Documentation of the verification will be retained in the procurement file for each transaction. GSA has revised IFB templates to include the required debarment and suspension certification language in accordance with 2 CFR 200.214. Effective immediately, all new contracts will include this clause prior to execution. For local vendors that may not appear in federal systems, GSA will require a debarment and suspension certification as part of the contracting process and maintain this documentation within the procurement record.

The Department should review and enhance its procedures to ensure that it follows its procurement policy and federal suspension and debarment regulations for all applicable goods and services purchased for the program. Response: The Department concurs with the finding and the need to strengthen controls to ensure the procurement policy and federal suspension and debarment regulations for all applicable goods and services purchased are followed. Prior to the conclusion of the audit, the agency went live with its new procurement system, OpenGov in March 2025. OpenGov ensures that services are procured following policy and regulations. Corrective Action: The Department will ensure procurement rules and regulations are followed by enforcing the use of OpenGov throughout the agency. Name of the contact person responsible for the corrective action: Dorthy Young Anticipated date for completion of corrective action: July 1, 2026

The Department should review and enhance its procedures to ensure that it follows its procurement policy and federal suspension and debarment regulations for all applicable goods and services purchased for the program. Response: The Department concurs with the finding and the need to strengthen controls to ensure the procurement policy and federal suspension and debarment regulations for all applicable goods and services purchased are followed. Prior to the conclusion of the audit, the agency went live with its new procurement system, OpenGov in March 2025. OpenGov ensures that services are procured following policy and regulations. Corrective Action: The Department will ensure procurement rules and regulations are followed by enforcing the use of OpenGov throughout the agency. Name of contact person responsible for the corrective action: Dorthy Young Anticipated date for completion of corrective action: July 1, 2026

Material Weakness in Internal Control over Compliance Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Condition: During audit testing of procurement and suspension and debarment requirements for the Coronavirus State and Local Fiscal Recovery Funds program, the Organization was unable to provide documentation supporting the procurement selections tested. Additionally, documentation evidencing verification of vendor suspension and debarment status was not available for the selections reviewed. Recommendation: The Organization should strengthen internal controls over procurement and suspension and debarment compliance by establishing and enforcing written procedures requiring documentation of procurement methods, vendor selection, and verification of suspension and debarment status prior to award.Management should ensure that all required documentation is retained in accordance with federal record retention requirements and subject to supervisory review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Organization implemented internal controls over procurement and suspension and debarment compliance. Management will require documented verification of vendor eligibility through appropriate federal and state exclusion checks or signed certification, as applicable, before any procurement is finalized. All procurement-related documentation—including procurement method determinations, vendor selection support, debarment verification evidence, and required certifications—will be subject to supervisory review to ensure completeness and compliance with federal requirements. The Organization will retain all procurement and debarment documentation in the official procurement or contract file in accordance with federal record-retention requirements. Name(s) of the contact person(s) responsible for corrective action: Dawn Godshall, Executive Director Planned completion date for corrective action plan: Planned completion date is June 30, 2026.

Finding Number: 2024-008 Finding Title: Procurement and Debarment Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 21.027 • Federal Program Names: Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Procurement Standards (2 CFR §200.317-200.327); Suspension and Debarment (2 CFR §200.214) Questioned Costs: $0 Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization has partnered with a firm to administer the development of the project and was unaware of its procurement responsibilities. The Organization is in process of implementing procedures to ensure the compliance with the Uniform Guidance. Corrective Action Plan: Corrective Action #1: Procurement Suspension and Debarment Policy Development • Action: Develop and adopt written procurement policies that comply with the Uniform Guidance. Include specific requirements for reviewing procurement policies, suspension/debarment procedures, and other compliance areas. Board will formally approve policy by resolution. • Responsible Person/Title: Board President with Contract Accountant • Anticipated Completion Date: February 15, 2026 Corrective Action #2: Ongoing Monitoring Program • Action: Board will designate Board member or engage consultant to conduct reviews of vendors for procurement and suspension/debarment compliance. • Responsible Person/Title: Board-designated monitor • Anticipated Completion Date: February 15, 2026

Finding Number: 2024-003 Finding Title: Subrecipient Monitoring Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 and 21.027 • Federal Program Names: Economic Development Initiatives—Special Project, Neighborhood Initiative and Neighborhood Stabilization Program; Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Subrecipient Monitoring (2 CFR §200.332(d)); Procurement Standards (2 CFR §200.317-200.327); Suspension and Debarment (2 CFR §200.214) Questioned Costs: $0 Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization has partnered with a firm to administer the development of the project and was unaware of its responsibilities to monitor the subrecipient. The Organization is in process of implementing procedures to ensure the subrecipient complies with the requirements of the Uniform Guidance. Corrective Action Plan: Corrective Action #1: Subrecipient Monitoring Policy Development • Action: Develop and adopt written subrecipient monitoring policies and procedures complying with 2 CFR §200.332. Include specific requirements for reviewing procurement policies, suspension/debarment procedures, and other compliance areas. Define monitoring activities, frequency, and documentation requirements. Board will formally approve policy by resolution. • Responsible Person/Title: Board President with Contract Accountant • Anticipated Completion Date: February 15, 2026 Corrective Action #2: Pre-Award Risk Assessment Process • Action: Implement pre-award risk assessment for all subrecipients. Require subrecipients to provide documentation of procurement policies and debarment procedures prior to executing subaward agreements. Board Treasurer will review and approve subrecipient policies for Uniform Guidance compliance before subaward execution. • Responsible Person/Title: Board President • Anticipated Completion Date: February 28, 2026 (initial); Ongoing for new subawards Corrective Action #3: Ongoing Monitoring Program • Action: Board will designate Board member or engage consultant to conduct annual reviews of subrecipients verifying procurement and suspension/debarment compliance. Require subrecipients to submit documentation of debarment checks for all vendors. Review subrecipient procurement transactions on sample basis. Designated monitor will report findings to full Board quarterly. • Responsible Person/Title: Board-designated monitor • Anticipated Completion Date: March 31, 2026 (initial monitoring); Ongoing annually thereafter Corrective Action #4: Technical Assistance to Subrecipient • Action: Provide training and technical assistance to current subrecipient to develop compliant procurement policies and debarment procedures. Engage consultant if needed. Create guidance materials and templates. Schedule quarterly meetings between Board representative and subrecipient. • Responsible Person/Title: Board President • Anticipated Completion Date: March 31, 2026 Corrective Action #5: Monitoring Documentation System • Action: Maintain comprehensive monitoring files documenting all activities, findings, and corrective actions. Board President will report monitoring results to full Board quarterly. • Responsible Person/Title: Board President • Anticipated Completion Date: March 31, 2026 (system implementation); Ongoing

The City will ensure that all future contracts awarded under this program are in compliance and will have contractors sign to verify that they are in compliance.

Recommendation: We recommend to annually (at a minimum) document the verification that all vendors are not suspended or debarred from participation in Federal assistance programs or activities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town Administrator who serves as the Town’s Chief Procurement Officer will run the verification upon the approval of any agreement or contract with a vendor. The verification will then be run annually (end of December) for any vendors who still have open projects to be paid. The verification will be kept with the vendor and procurement file for reference if needed. Name(s) of the contact person(s) responsible for corrective action: Chad Lovett Town Administrator Planned completion date for corrective action plan: Completed December 30, 2025

Condition: Morton County did not have documented policies in place to verify that vendors receiving federal funds were not suspended or debarred from participation in federal programs. During the audit period, the County did not perform checks of the federal System for Award Management (SAM.gov) or obtain certifications from vendors to demonstrate compliance with federal suspension and debarment requirements. Management’s Response: We Agree. We will review our current procedures and policies and ensure policies in place include a review of vendors to ensure they are not suspended or debarred. Anticipated Completion Date: FY 2025