Corrective Action Plans

The Marshall Public School District has been working to utilize excess food service funds in an appropriate and timely manner. Recently, these funds supported significant cooler and freezer replacements and repairs, including work already completed in the new kitchen at our Intermediate School. Additional units were repaired or replaced in the fall of 2025. The final remaining capital items include a newly purchased distribution vehicle for mobile meal delivery to sites without kitchens and distribution of commodities delivered to a central site. There will be an additional cooler to be acquired before the end of the 2025 fiscal year for our newly constructed distribution site, as well as other costs at that site for completion of the distribution facility. These purchases support operations in our new distribution building, where commodities are delivered, stored, and distributed from as needed throughout the year. Looking ahead, the district plans to replace movable supplies and equipment throughout the 2025–26 school year. Specifically, we are preparing to add new food service lines with additional points of sale to improve efficiency and decrease wait times, as well as purchase the associated POS licenses. We will also upgrade selected appliances and cabinetry to modernize and improve efficiency in kitchens located in older buildings around the district. In addition, as needed or upon request, we intend to provide further professional development opportunities for our food service staff. Collectively, these actions will ensure that no excess funds remain in the food service account by the end of the current fiscal year.

November 20, 2025, U.S. Department of Education Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2025.Contact information for the individual responsible for the corrective action: Caleb Pete, Superintendent, Marshall Public Schools Independent Public Accounting Finn: Gerding, Korte & Chitwood, P.C., 723 Main Street Boonville, MO 65233 Audit Period: Year ended June 30, 2025 The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-001 Child Nutrition Cluster Recommendation: \Ve recommend that fund balances should be monitored to ensure that balances remain io line with child nutrition compliance requirements. Action Taken: The Marshall Public School District has been working to utilize excess food service funds in an appropriate and timely manner. Recently, these funds supported significant cooler and freezer replacements and repaiTs, including work already completed in the new 51 kitchen at our Intermediate School. Additional units were repaired or replaced in the fall of 2025. The final remaining capital items include a newly purchased distribution vehicle for mobile meal delivery to sites without kitchens and distribution of commodities delivered to a central site. There will be an additional cooler to be acquired before the end of the 2025 fiscal year for our newly constructed distribution site, as well as other costs at that site for completion of the distribution facility. These purchases support operations in our new distribution building, where commodities are delivered, stored, and distributed from as needed throughout the year. Looking ahead, the district plans to replace movable supplies and equipment throughout the 2025-26 school year. Specifically, we are preparing to add new food service lines with additional points of sale to improve efficiency and decrease wait times, as well as purchase tbc associated POS licenses. We will also upgrade selected appliances and cabinetry to modernize and improve efficiency in kitchens located in older buildings around the district. In addition, as needed or upon request, we intend to provide further professional development opportunities for our food service staff. Collectively, these actions will ensure that no excess funds remain in the food service account by the end of the current fiscal year. Completion Date: June 30, 2026 Caleb Petet, Superintendent Marshall Public Schools

Completion Date: June 30, 2026 Sincerely, Caleb Petet, Superintendent Marshall Public Schools

U.S. Department of Education Westran R-1 School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Mark Harvey, Superintendent Westran R-1 School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2025 The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-002 Child Nutrition Cluster Recommendation: The District should perform verification procedures as outlined in the manuals and retain all documentation required. Action Taken: The Westran School District will set up a corrective action to have the verification process completed by the Food Service Director and then verified by the central office to ensure proper compliance with application verification.

Action Taken: The Westran School District will set up a corrective action to have the verification process completed by the Food Service Director and then verified by the central office to ensure proper compliance with application verification.

Completion Date: June 30, 2026 Sincerely, Mark Harvey, Superintendent Westran R-1 School District

Finding 2025-002 - Significant deficiency in internal control over compliance Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.

2025-002 – Allowable Costs/Cost Principles – Payroll Charges Auditor Description of Condition and Effect. During our testing of personnel timecards, we noted one instance where the amounts charged to the grant were understated. The wage rate per the employee's personnel file did not agree to the rate used to pay the employee, which resulted in an underpayment to the employee which was subsequently corrected. In another instance, we noted that the District charged payroll expenditures to the food service fund that were related to a different grant. This resulted in an overstatement of costs charged to the child nutrition program. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the District review the process for accumulating and summarizing time to minimize the likelihood of errors in the process. Responsible Person: Kimberly Worden, Business Manager Corrective Action. While the identified payroll errors were very small, to address these issues, the District will implement updated review procedures to ensure accuracy of wage rates and proper grant allocation. Specifically, payroll staff will verify that employee wage rates used for grant charges agree to the rates documented in personnel files prior to processing payments. Additionally, the District will establish a secondary review process to confirm that payroll expenditures are charged to the correct grant or program before posting. Training will be provided to all payroll and grant management personnel on proper coding and documentation requirements. Anticipated Completion Date: June 30, 2026

Child Nutrition Cluster – Assistance Listing No. 10.553 and 10.555 Recommendation: The auditors recommend that the District review its internal controls and implement a procedure to ensure all reports required under the grant have a designated reviewer that is different from the individual responsible for preparing, even when there are gaps of coverage in preparer and reviewer positions, and that the review and approval happens prior to submitting the reports to the granting agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District acknowledges the oversight in the separation of duties for preparation and reviewing of reports. Corrective measures have been implemented to require assignment of a preparer different from the approver before finalizing the report. The procedures for submitting monthly claims have been updated to include submitting the report to the Finance Director for review and approval prior to submission. The Finance Director has added a monthly calendar reminder to review claim submission reports as part of the internal control process. Name(s) of the contact person(s) responsible for corrective action: Steven Van Wyhe Planned completion date for corrective action plan: Immediately

This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim had an incorrect subtotal of meals disbursed which resulted in the meal claim being submitted for less than it should have been. There is a chance that the claim was done for the correct amount, but the supporting documentation shows that the District claimed less than they were allowed to. The District is going to ensure that all totals are subtotaled correctly in the future and double checked before the claim request is made. The persons responsible for the corrective action are Jack Ledford, the Food Service Director and Katrina Bontekoe, the Business Manager. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that funds requested for meal reimbursements agree to total meals served.

U.S. Department of Education Holden R-III respectfully submits the following Corrective Action Plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Mike Hough, Superintendent Holden R-III School District Independent Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2025. The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-003 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: Over the last five years, the school district's fund increased due to securing a contract at a low initial rate, while also benefiting from higher reimbursement rates and increased participation. This year, the district will once again go through the rebid process, and the estimated increase in costs is expected to range from 10% to 15%. This increase will likely surpass the amount the district receives in reimbursements, leading to a budget deficit. Additionally, student participation in the lunch program has declined over the years.

Action Taken: We are currently working with DESE to apply Food service expenses for the excess balance. We will monitor fund balances to ensure that they remain with the Child Nutrition compliance requirements.

Completion Date: June 30, 2026 Sincerely, Mike Hough, Superintendent Holden R-III School District

Contact Person – Randal Bergquist, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure all monthly reimbursement reports are reviewed and approved before they are submitted. Completion Date – January 31, 2026

Contact Person – Randal Bergquist, Superintendent Corrective Action Plan – The District will implement policies and procedures to ensure students are receiving a reduced meal and the appropriate rate. Completion Date – January 31, 2026

2025-004 – Child Nutrition Cluster - Eligibility - The District is aware of the student’s receiving benefits that are not eligible for benefits and will implements new procedures and a plan to update eligibility. Responsible Official – Austin Moore, Business Manager Anticipated Completion Date – The District will correct this in the subsequent fiscal year.

The cafeteria manager will reconcile meals served monthly to verify that the numbers match and are verified to actual meals served starting in the 2025-26 School Year.

2025-002 – Child Nutrition Cluster – Eligibility – The District is aware of the missing eligibility documents for the Child Nutrition program and will implement new procedures and a plan to reduce the missing documentation. Responsible Officials – Heidi Engel, Enrollment & Transportation Coordinator, and Jessica Christensen, District Food Service Manager Anticipated Completion Date – The District will correct this in the subsequent fiscal year.

Finding 2025-005 Lack of Internal Controls over Activities Allowed or Unallowed, Allowable Costs/Cost Principles Name of Contact Person: Jennifer Phillip, Kary Delsignore Corrective Action Plan: Invoices will be approved for payment by the person who receives the product and then approved also by the food service coordinator. No unallowable costs will be paid for with food service revenue. Proposed Completion Date: Fiscal Year 2026.

Finding 2025-004 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip, Kary Delsignore Corrective Action Plan: Records will be reviewed monthly by two individuals to ensure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Completion Date: Fiscal Year 2026

The audit finding indicated that direct certifications were not completed as required attributed to turnover in the Food Service Director position. There certifications may or may not have been done, we were not able to provide documentation to prove this. The new Food Service Director (Billie Jo Davis) is in place and has a strong understanding of the NSLP program and its requirements. Direct Certifications have been scheduled and placed on calendars for her and the finance team to ensure the files are completed and the documentation is properly stored moving forward. Submitting a direct certification file monthly will allow us to have up to date information on our students.

Condition: The School District did not have a sufficiently detailed control in place to ensure that the number of meals served and claimed for reimbursement in the Michigan Nutrition Data (MiND) system was supported by School District records of actual meals served. As a result, the School District was unable to provide support for the complete number of meals requested for reimbursement, within our audit sample. Planned Corrective Action: The School District will implement a secondary review of the monthly summary sheet used for MIND system claim submission to ensure it fully reconciles with the supporting daily tally sheets. The reviewer will initial and date the summary sheet upon completion of the review. In addition, the newly appointed Food Services Director will establish and maintain an organized filing system (physical and/or electronic) containing all claim-supporting documentation, ensuring records are complete and readily accessible for monitoring or audit purposes. These procedures will be in place effective December 1, 2025 and will be monitored for sustained compliance. Contact person responsible for corrective action: David Bergeron, Assistant Superintendent Anticipated Completion Date: December 1, 2025

The District will monitor vendors to ensure they are able to accept federal monies. The District will also review all invoices relating to bids to verify correct charges. Kayla Quick, Accounts Payable Clerk. 6/30/2026

Action taken: A new secretary (A. Chittenden) was hired in February and wasn't aware this needed to take place. It was assumed that Capital Region BOCES (the district contracts food services management through them) was performing that on the district's behalf. Ms. Chittenden has been made aware that this is part of her job duties. Anticipated completion date: immediately

Carman-Ainsworth Community Schools submits the following corrective action plan concerning finding 2025-001 on the schedule of findings and questioned costs: 2025-001– Significant Deficiency – Noncompliance – Allowable Costs / Payroll Plan – During the audit, we were made aware of 3 instances in which employees were not paid according to their actual hours worked. Due to this finding, the School District business office will review all payroll registers for each pay and match hourly employees timesheets to all registers to ensure actual hours worked are used in calculation. Timetable for Completion – Implementation for this will begin immediately upon issuance of the audit reports. Responsible Officials – Assistant Superintendent