Corrective Action Plans

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadlines. C. Anticipated completion date of corrective action: June 30, 2023

CORRECTIVE ACTION PLAN: The management company for the Academy will work with the Academy leadership to increase expenditures in a manner necessary to spend down the excess fund balance in an allowable and timely fashion. The spend down plan will include improvements to the food service program, including adding an additional food service support position. The number of salad bar offerings and daily hot breakfast options will be increased for all grade levels. The Academy will also explore allowable options for spending funds on supplies, equipment and initiatives that will create sustainable improvements to the food service program for future years. RESPONSIBLE DEPARTMENT: Finance department and Food Service department. RESPONSIBLE PERSONS: Melinda Benkovsky, VP of Finance Gwen Hovey, Food Service Coordinator PLANNED COMPLETION DATE (TBD OR DATE): June 30, 2023

Planned Corrective Action The district Food Service Director will verify and print supporting documentation to prove system-generated reports reconcile to the CRRS System after data entry is completed. The Food Service Director will initial and date the reports upon completing and verifying the reconciliation. Anticipated Completion Date: 3/1/2023 Responsible Contact Person: Food Service Director

The District will include the SAM.gov check on all purchases made using Federal funds on a purchase order (PO). Supporting documentation will be retained. This verification will occur prior to any payment being made. The District will ensure that POs are signed by vendors/contractors indicating their non-suspended and non-debarred status, affirming their eligibility to participate in the procurement process.

Condition: Time records provided to support salaries and wages charged to the school lunch revolving fund were not approved by supervisory personnel. Corrective Action Planned: The District has implemented procedures utilizing time clock systems. The Administrative Assistant assigned to the Food Service Program reviews the system report to verify hours worked and absences. The report is then printed, reviewed and signed-off by the Food Service Manager prior to submitting the wage/hourly report to payroll. Anticipated Completion Date: January 2023 Contact: Ronald D. Tarro, Director of Business & Finance

Williamston Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District contact person: Sarah Tynan, CPA, Director of Finance The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Question Costs Finding 2022-001 Considered a significant deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as needed upgrades to equipment.

Finding 2022-003 ? Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Tracy Wilson Contact Phone Number: 317-936-5444 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All claims submitted for federal reimbursement will be reviewed prior to submission. Control will be put in place to verify entries to sales reports through CNC website and initialed by two parties to confirm accuracy over the process. Anticipated Completion Date: Effective Immediately

Corrective Action Plan: The District recognizes that due to increased reimbursement during the past few years, the District has an excess of cash on hand over the permitted levels. Over the course of the 2022-23 school year, the District will review the program needs to develop a strategy to utilize these funds by the food service program. It is anticipated that food costs will continue to rise, the excess funds will allow these increases to be absorbed by the food service program. In addition, we will assess any equipment needs for items directly serving the program. Every effort will be made to use these excess funds as effectively as possible. The assessment of equipment needs will be done in conjunction with a planned Capital Project scheduled for a public vote in December of 2022.

CORRECTIVE ACTION PLAN FINDING # 2022-005 Title of Finding Expenditure Approval Contact Person Christina Mayle, Connie Mundy, Julie Bibey Anticipated Completion Date 4/01/2023 Corrective Action planned to be taken: The Board has developed procedures to ensure that all federal grant invoices are approved by the appropriate director with signature and date before payment.

2022-005 Child Nutrition - Reporting Recommendation: School Corporation needs to update its policies and procedures related to the administration of the Child Nutrition Cluster to include a system of internal control that will mitigate the risk of noncompliance with the stated criteria related to recordkeeping. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Plainfield Community School Corporation will implement a policy that mitigates the risk of noncompliance with the required recordkeeping for the Child Nutrition Cluster. Name(s) of the contact person(s) responsible for corrective action: Kelly Collins Planned completion date for corrective action plan: April 2023

Please find below the planned corrective action, including steps that have already been taken/will be taken and the planned completion date: In regards to the Excess Fund Balance that exists within our Food Service Fund; Superintendent Sara Dobbelaer, Food Service Director Laura Nickelson. and Business Director Adam Walsh are continuing to work together to develop an acceptable Spend Down Plan of Action to best utilize these funds and spend these funds in the allowable time frame to benefit the Food Service program at Memphis Community Schools. We will follow the guidance provided by the Michigan Department of Education in regards to Food Service Excess Fund Balances, including the Pre-Approved Food Service Equipment list. and will submit our Spend Down Plan of Action to MDE within the proper time lines. Additionally. we will implement a plan to ensure that an Excess Fund Balance will not occur in the future by monitoring the Fund Balance throughout the year and proactively investing in our Food Service program. Contact person: Adam Walsh, Business Director We appreciate the opportunity to submit our corrective action plan to the findings reported in the Schedule of Findings and Questioned Costs for the year ending June 30. 2022. We believe the implementation of the above procedures will not only correct the findings, but prevent them from recurring in the future.

Management Response: The District will review cafeteria operations throughout 2022-2023 and ensure any excess funds be used to provide additional support to the cafeteria program, including the utilization of excess funds for equipment and operational efficiencies.

Findings and Recommendations - 2022 ? 001: Finding Type: Noncompliance with Laws and Regulations. Condition: The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures at June 30, 2022. The Academy had approximately 5.81 months of expenditures as fund balance at June 30, 2022. Recommendation: The Academy should submit a spend down plan and obtain Michigan Department of Education?s prior approval to improve the food quality or take other action to improve the program in accordance with 7 CFR 210.19(a)(2). Corrective Action Plan - The Academy is aware of the finding and is implementing procedures in order to prevent further noncompliance in the future. The Academy will be creating and implementing a spend down plan once approval of the plan is received by Michigan Department of Education. Responsible Department - Business department and Food Service department. Responsible Person - Tammy Visger (Director of Food Service). Planned Completion Date (TBD or Date) - Spend-down plan to be implemented and expected completion prior to June 30, 2023.

FINDING 2022-001 Contact Person Responsible for Corrective Action: Adam C. Minth, Assistant Superintendent Contact Phone Number: 219-374-3504 Views of Responsible Official: The school corporation concurs with the finding and will be implementing corrective procedures by the end of this fiscal year. Description of Corrective Action Plan: The Corporation Treasurer and the Assistant Superintendent of Business and Operations are going to perform an analysis on the identified employee who is currently splitting her duties between the Child Nutrition Cluster and other non-federal duties. The analysis will be used to determine what percentage of her workload is directly related to the Child Nutrition Cluster, and what percentage is directly related to non-federal duties. Once the analysis has been completed, the Assistant Superintendent of Business and Operations will direct the Payroll Specialist in regard to what percentage of her pay should go to the Child Nutrition Cluster, and what percentage should go to the Operations Fund. Anticipated Completion Date: 4/30/2023

FINDING NO: 2022-002 CONDITION THE OCTOBER, 2021 AND THE MARCH, 2022 CLAIM SUBMITTED FOR NATIONAL SCHOOL LUNCH AND SCHOOL BREAKFAST PROGRAM DID NOT AGREE TO THE SUPPORTING DOCUMENTATION. PLAN THE INCORRECT NUMBERING ON THE COUNT SHEETS HAVE BEEN CORRECTED. WE WILL ALSO CREATE A SEPARATE MONTHLY SUMMARY SHEET TO CHECK MEAL COUNTS AGAINST WINS. THE FOOD SERVICE DIRECTOR AND SECRETARY WILL REVIEW THE DAILY COUNT SHEETS BEFORE THE MONTHLY CLAIM FOR REIMBURSEMENT IS FILED. ANTICIPATED DATE OF COMPLETION: IMMEDIATELY UPON LEARNING OF THE OVERSIGHT. NAME OF CONTACT PERSON: RYAN SWAN, SUPERINTENDENT

Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: There has been turnover in the finance department and the past employees who would have been responsible for this are no longer here. There are already internal controls in place to ensure that the monthly sponsor claims submitted match the school?s meal count reports. The Treasurer will continue to ensure that everything is correctly entered before submission. Anticipated Completion Date: March 2023

Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number: (219) 836-9111 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We currently only have one employee who is partially paid through the federal lunch program. Moving forward, the employee will be keeping a log of the daily start and end time working on food service. These times will be entered into her timecard as a foodservice event. The supervisor will review the time card. This will ensure that she is only being paid with federal lunch funds while she is working on food service. Also, a grant distribution payroll report for all foodservice employees is signed off on by the Director of Operations after each payroll, verifying the amounts expended from the foodservice fund. Anticipated Completion Date: To be completed by the next payroll dated March 3, 2023.

Vendor?s eligibility was reviewed but not formally documented. A spreadsheet will be documented when vendor?s eligibility are reviewed. Babette L. Donlon District Treasurer 1/23

Management response/corrective action plan: The corrective action to prevent inaccurate lunch counts going forward is to use the NutriKids Point of Sale system we have in place for the school nutrition program. It was not used in FY22, as we were operating under the Summer Feeding Program due to COVID. Meals were counted manually using a tick system and entered into a spreadsheet for claiming. The use of the Point of Sale system requires that each child be accounted for by name/identification number, and counts will be provided electronically rather than manually.

Finding: An Administrative Review for Dierks School District was completed by the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) in February 2022. The review noted the high school meal counts for breakfast and lunch were not consolidated and daily rosters for lunch at the elementary school were inaccurately counted on the January 2022 claim for reimbursement. This resulted in an under claim of $3,354 for breakfast and $12,494 for lunch. In addition, the review noted the District was talking lunch counts in the classroom prior to the lunch service rather than at the point of service. During our examination of the March and May 2022 claims for reimbursement, we noted the number of meals reported was overstated by 34 for breakfast and 42 for lunch resulting in a combined over claim of $280. The District will thoroughly review the data during the posting of monthly account eligibility reports and daily record forms to the monthly claim for reimbursement. Person responsible for the Corrective Action Plan: Kayla Jones Business Manager, Federal Programs Manager 870-286-2191, 227 Kayla.jones@dierksschools.org

520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD STATEMENTFINDINGS 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Mr. Adam Lambert at 308.882.4304. Sincerely yours, Mr. Adam Lambert Superintendent

Reduce excess net resources in Food Service Fund to three month average expenditures.

Management response/corrective action plan: Will go back to POS system so it will be done electronically and not by hand. Will be sure to do more training if we have to manually count in the future.

Finding Type: Material Weakness. Name of Contact Person: Eric Witges, Superintendent. Recommendation: We recommend that the District check the Excluded Parties List System or collect certifications from any vendor that the District expects to spend more than $25,000 for the year. Corrective Action: The District will begin making all significant vendors sign a certification. Proposed Completion Date: Immediately.

See corrective action plan.