State of Illinois Chief Procurement Office General Services 1 BOA over $50,000 V.23.3

ORDERING INFORMATION

Item Description

(manufacturer, model, serial number, feature, etc.) Qty One Time Charge Periodic Charge

Unit Extension Unit Extension 1 SWCAP/CAP Principle or Director hourly rate for Years 1-2; Principle, Senior Manager or Director must be CPA license.

7 $250.00 $1,750.00

2 SWCAP/CAP Principle or Manager hourly rate for Years 1-2; Principle, Director or Senior Manager must have CPA license.

65 $190.00 $12,350.00

3 SWCAP/CAP Specialist in CAP hourly rate for Years 1-2

209 $100.00 $20,900.00

4 SWCAP/CAP Principle or Director hourly rate for Years 3-4, Principle, Senior Manager or Director must be CPA license.

3 $250.00 $750.00

5 SWCAP/CAP Principle or Manager hourly rate for Years 3-4, Principle, Senior Manager or Director must be CPA license.

25 $190.00 $4,750.00

STATE OF ILLINOIS

BASIC ORDERING AGREEMENT (BOA) > $50,000

The terms and conditions of this BOA, including those terms and conditions set forth in the additional documents referenced below, and any continuation sheets, constitute the entire agreement between the parties with respect to the subject matter of this BOA. State documents will prevail in the event of a conflict between State and Vendor documents.

CONTACT INFORMATION

Vendor Name: Maximus US Services, Inc.

Address: 2309 West White Oaks Drive, Suite A, Springfield, IL 62704 Contact: Lucas Williamson Phone#: 217-725-2836 Email: lucas.williamson@maximus.com

State Agency Name: Illinois Emergency Management Agency and Office of Homeland Security (IEMA-OHS) Address: 4800 W. Wabash Ave., 3-F West, Springfield, IL 62711 Contact: Trudy Malkey Phone #: 217-836-9980 Email: trudy.l.malkey@illinois.gov

Bill To:

ema.accountspayable@illinois.gov

Shipping To:

N/A

CONTRACT INFORMATION

Contract #: 4100238061 Action: New Acquisition Type: Purchase Payment Cycle: Upon Invoice Terms and Conditions: Master Contract Terms and Conditions

23-416CMS-BOSS4-P-57400 (9100001709)

Term:

Begin Date:

DOE

End Date:

6/30/2028

In signing the BOA, the Contractor affirms that the Standard Illinois Certifications and Financial Disclosures and Conflicts of Interest (if applicable) attached hereto are true and accurate as of the date of the Contractor’s execution of the BOA.

BOA uses Illinois Procurement Gateway Certifications and Disclosures?

YES (IPG Certifications and Disclosures including IPG Active Registered Vendor Disclosure (formerly named FORMS B))

No

State of Illinois Chief Procurement Office General Services 2

V.23.3

6 SWCAP/CAP Specialist in CAP hourly rate for Years 3-4

95 $100.00 $9,500.00

See attached Vendor Proposal/Scope of Work for project details.

BOA Total Not to Exceed: $50,000.00

State of Illinois Chief Procurement Office General Services 3

V.23.3

ADDITIONAL INFORMATION / REFERENCES / ATTACHMENTS

Indirect Cost Rate Proposal (May 27, 2026)

SIGNATURES The undersigned parties agree to these terms and conditions.

Signature: No Signature Required / Order Against Master Contract State Agency: Illinois Emergency Management Agency and Office of Homeland

Security (IEMA-OHS)

Printed Name: N/A

Signature agency representative

Title: N/A

Printed Name: Theodore D. Berger by Ashley Garcia

Date:

Title: Director by Agency Procurement Officer

Date: 6/15/2026

State of Illinois

State of Illinois

Signature agency representative:

Signature agency representative:

Printed Name:

Printed Name:

Title:

Title:

STATE USE ONLY

Reference Number: EM26050565 Source Selection Method: Order Against Master Is Financing Needed? No Using Agency Funding Source:

Fiscal Year: 2026 Type: State

Approp. Account Code: 796-58805-1200-0000-0000 Detailed Expenditure Object Code: 1242 IPB Reference Number: B-34795 Award Code: A Original Procurement Method: IFB IPB Publication Date: 5/6/2023 Subcontractors Utilized? Yes Subcontractors Disclosed? Yes

2309 West White Oaks Dr. | Springfield, IL 62704 | 217.725.2836

May 27, 2026 Ashley R. Garcia IL Emergency Management Agency & Office of Homeland Security State of Illinois 4800 Wabash Avenue, 3F-West Springfield, IL 62711-7073

Dear Ashley R. Garcia:

Maximus US Services, Inc. (Maximus), a wholly owned subsidiary of Maximus, Inc., is pleased to present to you our proposal to provide professional cost allocation services to prepare the Indirect Cost Rate Proposal (ICRP) for the Illinois Emergency Management Agency and Office of Homeland Security (EMA). We are confident our proposal is fully compliant with the requirements requested. More importantly, we believe Maximus has the very best approach to meeting your cost allocation needs in a thorough and cost-effective manner.

Maximus and the Department of Central Management Services (CMS) have established a multi-year Joint Purchase Master Contract (JPMC) agreement (23-416CMS-BOSS4-P-57400) effective December 15, 2023, to provide for the preparation of the annual SWCAP report and other related cost allocation tasks. Maximus assumes this work to be contracted under the terms and conditions of the JPMC agreement. Therefore, we request that the Work Order attached herein be executed.

As the Maximus official authorized to submit this quote and bind Maximus to its commitments, I want to express how honored we are to have this opportunity to serve the EMA. Should you have any questions regarding this proposal, please contact Lucas Williamson at 217.725.2836 or by email at LucasWilliamson@maximus.com.

Sincerely, Troy Tangen Managing Director Financial Services Consulting Maximus US Services, Inc.

Cost Allocation Services

Proposal for IL EMA 3

CONTENTS

1.0 Corporate Overview

2.0 Scope of Work

Task 1: Initiate Maximus Project Task 2: Develop the ICRP Task 3: Submit and Secure Approval of the ICRP by US FEMA / DHS

3.0 WORK BREAKDOWN STRUCTURE

4.0 Pricing

Proposal for IL EMA 5

As will be demonstrated in the remainder of this proposal, Maximus possesses all of the attributes important to the EMA in a CAP Contractor, including:

A proven methodology for performing this work that is tailored to the needs of the EMA

A successful history and experience record providing services of comparable scope and complexity, including CAPs for numerous government departments across the country

Project references who will attest to the quality of our services

A highly qualified project team with state-of-the-art tools, and the ability to provide additional government accounting experts should the need arise

Financial stability that ensures the EMA has a financially sound partner in this effort today and in years to come

2.0 SCOPE OF WORK

Task 1: Initiate Maximus Project Our objective during this task is to make sure that all of the required people, processes, and tools are in place with a collective understanding of project expectations so that we can mobilize the Maximus Project Team to begin work in an organized, structured fashion. To accomplish this task, we will conduct the following steps:

Step 1: Conduct Kickoff Meeting. We will conduct a kickoff meeting with the designated EMA staff to enable us to solidify a partnership around the project, gain commitment to a common objective, gauge the expectations of various participants, verify any organizational changes that may have taken place recently, and gain input for the direction of our work.

During the kickoff, we will discuss the list of data requirements necessary to complete the work.

Step 2: Update Project Schedule. After the kickoff meeting, based on feedback from EMA, we will document any agreements as well as the finalized project schedule.

Step 3: Create Project Repository. During this task, we will also create a centralized repository for all documentation related to the engagement. Work papers created during the course of the contract will be filed in this repository, facilitating an audit trail for work performed.

At the beginning of each contract year, should EMA renew with us, we will repeat this task to discuss any changes to our approach and to verify that EMA’s expectations have not changed.

Task 2: Develop the ICRP To effectively develop the ICRP, we need to gather all relevant information and verify the current EMA infrastructure. We will work with EMA to identify the required documents, their sources, and any personnel that we will need to interview in order to obtain a complete picture of EMA’s financial organizational structures. The current plan will be development of a single agency wide indirect cost rate, but that would be subject to change once we initiate Task 2. Maximus will provide guidance to EMA in determining the data required for plan preparation and it is

Proposal for IL EMA 6 understood that we will rely upon the accuracy and completeness of the data provided by EMA to perform the work. To accomplish this task, we will conduct the following steps:

Step 1: Determine Available Financial Information. This step involves identifying the sources of financial information to be used. To accomplish this, we will require the actual expenditures for fiscal year 2025, charts of accounts, and a current EMA organization chart.

We will review the organization chart and expenditure account codes in detail to identify specific organizational unit functions and responsibilities. At a minimum, we will require an expenditure report extracted from the SAP ERP system.

Since EMA has calculated the indirect costs applicable to their grants on a monthly basis during FY 2025, our approach will include an analysis of the twelve months of indirect cost claims.

While we will have the actual indirect cost calculations, we will also develop our approach for FY 2027 when monthly indirect cost calculations will not be completed.

We will need to acquire a full understanding of EMA payroll and time keeping systems in use during FY 2025. We will also need to know if there are any planned changes in the future, including a transition to the new ERP Human Capital Management (HCM) system.

Step 2: Classify Organizational Units. After reviewing and updating the latest organization chart, we will classify all organization units either as indirect (overhead) units or direct units.

Historically the indirect staff at EMA were classified as Administrative, Staff and Technical (AS&T), we will request a full explanation of the current process in place. We need to determine if staff are able to record their time to indirect and direct activities (subprograms) during a single month, and how EMA managed that in FY 2025. This process is required to determine which overhead costs should be identified for inclusion in the allocable indirect cost pools. We will use the Uniform Guidance as a guide in determining allocable activities.

Based on information from an old review of the EMA process, we will determine if the Home Cost Centers are still in place or if those have been replaced with a new organization code structure. We will review the Subprogram Number and Grant Program Numbers to determine if those classification elements are still in use by EMA. We will also review which data elements in SAP are used by EMA for special classifications, other Illinois clients of our use the Internal Order, WBS Element, Fund Center, Cost Center, and other available fields.

Step 3: Analyze the “Split” Expenditures. To determine the indirect cost “pools” to be included, using the final expenditure reports and the organization chart, we will conduct a detailed analysis of the expenditures that must be split between the direct and indirect cost pools. This step will involve a review of the major expenditure objects and contracts in overhead units to determine the allowability of such costs for allocation.

The key element for this engagement is that we will have the FY 2025 monthly claiming history for EMA as our guide. We will attempt to evaluate and present to management the differences between assigning Leave Time and Admin time based on monthly time reporting verses quarterly or annual distributions. This approach may not impact the overall indirect cost recoveries, but it could impact how individual grant programs are charged for indirect costs. We plan to obtain directions from US DOL on the options for IT staff that were previously on EMA payroll but are now paid by the Department of Innovation and Technology (DOIT) who invoice EMA for the IT staff payroll costs.

Proposal for IL EMA 7

Step 4: Eliminate Unallowable Costs / Identify Inclusions. The purpose of this step is to eliminate unallowable costs from EMA overhead units and determine cost allocation adjustments. Using the Uniform Guidance as a guide, we will eliminate all unallowable costs, such as capital outlays. We will then determine any cost inclusions such as retirement and group insurance costs for general revenue (Fund 001) employees.

Step 5: Develop an Appropriate “Direct Base.” Once the indirect costs have been determined, we will determine the direct cost rate “base.” We use the base amount to determine the ratio of the indirect costs as compared to the direct costs of EMA. We anticipate the base for EMA will be total direct salaries and fringe benefit costs, but we will also evaluate the alternative direct cost base allowed under the Uniform Guidance, modified total direct costs or MTDC. The final fiscal year expenditure and payroll reports will be used to determine the direct cost base for the rate.

Step 6: Prepare Rate Proposal Worksheets. Based on the fiscal year’s actual costs, we will calculate the proposed indirect cost rate. We will prepare a summary worksheet showing all allowable indirect expenditures, all unallowable, excluded, and total direct expenditures.

From this worksheet, we will calculate a proposed indirect rate based on the fiscal year actual costs. We will also prepare a “fixed-with-carry forward” rate. We will submit the final rate proposal document, with necessary support, to the US Federal Emergency Management Agency and / or the Department of Homeland Security (US FEMA / DHS) for review and approval.

Step 7: Prepare Other Materials for Submission to the Federal Government. We will gather other material necessary to meet compliance with the Uniform Guidance guidelines, and we will prepare any other necessary schedules for submission.

Task 3: Submit and Secure Approval of the ICRP by US FEMA

/ DHS

To the extent possible, Maximus intends to function as your advocate in negotiating the ICRP with US FEMA / DHS, the cognizant federal agency. We have a working history with US FEMA / DHS negotiators and believe the negotiation will go smoothly. We will review all items prepared for FEMA / DHS with EMA and obtain their approval prior to sending them to FEMA / DHS. Also, we are unable to readily define the timing and scope of the federal negotiation process since these activities will occur as needed, and within a timeframe set by a federal agency. We will reply to questions, submit additional material if requested, and respond to correspondence from the federal agency. We typically respond to requests within two business days; depending on the request this may be an acknowledgement of the request and fulfillment could take longer.

Our goal is to secure a fair and reasonable indirect rate for EMA.

Maximus has a thorough understanding of the Federal Guidelines as well as experience in preparing, submitting, and successfully negotiating ICRP with US FEMA / DHS following those guidelines. To accomplish this task, we will complete the following steps:

Step 1: Submit ICRP. We will assemble the final rate documentation for US FEMA / DHS and submit it for their approval. All modifications will be approved by EMA prior to submission and all submissions will meet OMB and US FEMA / DHS guidelines and regulations.

Proposal for IL EMA 8

Step 2: Respond to US DOL Questions. During the approval process, US FEMA / DHS may contact EMA with questions or requests for additional documentation. Maximus will respond to these requests and provide additional documentation in a timely manner.

Step 3: Submit Final ICRP. If any revisions to the original submission are required, we will make the necessary modifications and resubmit them to US FEMA / DHS.

3.0 WORK BREAKDOWN STRUCTURE

The efficiencies of Maximus’ cost accounting processes honed over the last five decades allow us to competitively price projects and provide our services in an economical manner. We believe — and our clients will affirm — that we provide significant value to our clients in relation to our fees.

We have estimated the number of hours to complete the development and negotiation of an Indirect Cost Rate Proposal between EMA and US FEMA / DHS to be 158.00 hours for Year 1 and 123.00 hours for Years 2 and 3. The hourly rate for this yearly work is shown below in Work Breakdown Structure Year 1 and Work Breakdown Structure Years 2 and 3. This entails collecting data, preparing the formal proposal, assisting with responses to EMA and US FEMA / DHS inquiries regarding the proposal, and compiling all documentation supporting the calculated cost. Our proposed term for the first task order begins on the date of execution and ends on December 31, 2026. This term does not account for the negotiation period with US FEMA / DHS as that timeframe cannot be estimated. The