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Practice the S&D step on real public records

Each month we take one state agency's own checkbook, list its twenty-five largest organisation vendors, and read the official files for each — one dated, hashed receipt per name, public. New auditors sample, read, note which sources did not answer, write the conclusion in their own words, and check two hashes without us. The receipts are the answer key.

Practice set for training. These organisations are not customers of ours and nothing here is a finding about any of them: each row is a dated read of the official files for the name as the state printed it. Exact-name results do not establish identity. The conclusion column is the learner's to write; whether the test is met is the auditor's judgment.

Current set · ps_2026-10

VT — Corrections · October 2026

Top organisation vendors by total paid since 2025-10-01 for the agency named, from the state's own checkbook; individuals and other government units are left out by name pattern; the state's spelling is kept. Source: Vermont Vendor Payments (state checkbook) · read 2026-10-23 · 25 of 25 receipts published.

  1. Sample: take the 25 names below as the engagement's S&D sample (2 CFR 200.318(h), 2 CFR 180.300; Compliance Supplement Part 3 §I).
  2. Read: open each receipt. Note what SAM.gov Exclusions, HHS-OIG LEIE, the state Medicaid list, OFAC SDN and the Consolidated Screening List printed for the name, and the time of the read.
  3. Sources that did not answer: list them by row. A source that did not answer is not 'no record' — write down what you would do about it on a real engagement (re-read, alternative procedure, note the limit).
  4. Identity: for any exact-name result, write what else you would need before treating it as the same party (location, UEI/EIN, ownership) and where you would get it.
  5. Conclude: write the conclusion in your own words for each row. The receipts record what the files printed and when; whether the test is met is your judgment, not the receipt's.
  6. Replay: pick two receipts and replay their SHA-256 at /verify without our server. Note whether the hash matched.
#Vendor as the state printed itPaymentsTotal paidReceiptDid not answer
1Wellpath LLC4$28,454,956r_e4c77b18eed649c1—
2CoreCivic, Inc4$3,945,657r_7dd7f667662b4817contract_awards
3Pathways Vermont, Inc9$2,115,601r_7ba04c28b9e54ae2cfpb, contract_awards
4Reinhart Food Service LLC202$1,927,027r_e173ab70c75a4d40contract_awards
5W.B. Mason Co., Inc.335$561,953r_69cf11a5cba245b0cfpb, contract_awards
6Dismas of Vermont, Inc.3$538,204r_1658914b35194421cfpb, contract_awards
7Interact Public Safety Systems1$474,421r_794f201db8c64c1bcfpb, contract_awards
8Green Mountain Power Corp20$450,477r_4508272e4dc84db8cfpb, contract_awards
9Reentry Resource Counseling LLC3$394,148r_f9d1bb3c76854b28contract_awards
10Lund Family Center, Inc6$372,217r_33d339a839e545efcfpb, contract_awards
11North East Kingdom Community Action, Inc6$352,989r_614888da5dda46d7cfpb, osha, contract_awards
12Bob Barker Company Inc76$224,131r_5f1c0d7c98814e5dosha, contract_awards
13FirstLight Fiber, Inc.4$210,772r_c35f48ee5c8547ebcfpb, osha, contract_awards
14Pro-Vision Video Systems4$198,033r_cba0172907544a15osha, contract_awards
15Ben's Uniforms, Inc26$191,377r_f3efdba89f2b4e35cfpb, osha, contract_awards
16Interaction Inc3$171,927r_1754b3a84c9a46e6osha, contract_awards
17Vermont Electric Cooperative Inc3$171,665r_3e2f22f6af1849b2osha, contract_awards
18CorrecTek, Inc.2$168,220r_d421d6967a5e4c0fcfpb, osha, contract_awards
19Vermont Gas Systems Inc8$133,960r_65d03203720047f3osha, contract_awards
20BradyPlus of Vermont LLC84$117,225r_e96163a275124302osha, contract_awards
21AllEarth Services LLC6$114,423r_051bec76fdc64b6fosha, contract_awards
22Myers Container Service Corp34$113,686r_bba9f1c01000468dosha, contract_awards
23Groundworks Collaborative Inc3$103,707r_16a5714b03aa4cd2osha, contract_awards
24Verizon Wireless Services LLC80$99,766r_e28924d1c82e47dbosha, contract_awards
25Academy Computer Services, Inc.3$95,931r_8b76600e70644cb7osha, contract_awards

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