Recommendation: We recommend that policies and procedures regarding use of purchase cards be reviewed and adjusted as needed, and these policies and procedures be strictly followed.

Explanation of disagreement with audit finding: There is no disagreement with the audit finding.

Action planned/taken in response to finding: There are written procedures that detail requirements for the use of credit card purchases, including supervisory review of purchases and required documentation. The University will implement a monitoring process to ensure the procedures are being followed.

Name(s) of the contact person(s) responsible for corrective action: Eileen Butts, Director of Purchasing

Planned completion date for corrective action plan: March 31, 2026

Federal Agency: U.S. Department of Agriculture

Federal Program Name: Extension Services at 1890 Colleges and the Education Stabilization Fund Assistance Listing No: 10512-84425

Assistance Listing No.: 10.512; 84.425

Recommendation: We recommend the University implement and enforce procedures to verify vendor status through SAM.gov or other acceptable methods prior to award, retain documentation of the verification in procurement files, and train staff on suspension and debarment requirements under Uniform Guidance.

Explanation of disagreement with audit finding: There is no disagreement with the audit finding.

Action taken in response to finding: Procedures were implemented in FY26 to maintain documentation in Banner. The University has implemented additional procedures and buyers have been trained in checking SAM.gov for each federally funded Purchase Order.

Name(s) of the contact person(s) responsible for corrective action: Eileen Butts, Director of Purchasing

Planned completion date for corrective action plan: January 31, 2026