Corrective Action Plans

2023-004 Material weakness in internal control over compliance and compliance for suspension and debarment Recommendation: We recommend the District ensure that this suspension and debarment verification occurs before entering covered transactions and that supporting documentation of this internal control is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work with their departments utilizing federal dollars to ensure the proper suspension and debarment verification is performed for all covered transactions and that the process is well documented. Name(s) of the contact person(s) responsible for corrective action: Paul Bourgeois, Executive Director of Finance and Operations. Planned completion date for corrective action plan: June 30, 2024.

District is in the process of establishing procedures and controls by the Business Manager to oversee the retention of verification documentation and information obtained through the verification process.

Date 09/22/2023 Finding 2023-001 Federal Agency Name: U.S. Department of Agriculture (USDA) Program Name: Child Nutrition Program Cluster Assistance Listing # (10.553,10.555,10.559) Finding Summary The procurement of Shamrock Foods during August of 2022 was not presented to and approved by the Board as required by the District’s procurement policies. Total purchases were $419,154 during fiscal year 2023. Response from Kuna School District The districts followed the RFP bid process as outlined in CRF 200 and the Idaho Code. Shamrock Foods was the only company that responded to the RFP, and they are known as the sole vendor in the area with this capability. The Kuna School District acknowledges that the final internal step, a second presentation to the board, did not occur. In reviewing the process, the district identified the cause as a change in personnel with authority over the program. In response, the School District has added a new layer of control. Now, when different departments engage in procurement, they will go through the business department. Afterward, they must submit all approved contracts to the business department, along with a detailed completed checklist of the entire procurement process. Additionally, it will be mandatory to include all supporting documents with the contract. Anticipated Completion Date: September -October 2023: additional procurement training. Effective November 2023, it will be mandatory to include all supporting documents with the contract. The contact person responsible for implementation of the corrective action plan: Elmira Feather, CFO.

2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies to the SEA for program funding and the amount of the LEA’s allocation that the SEA provides is based on the poverty measure that is reported to the SEA. In this case the District used free and reduced lunch counts to as the poverty measure to report to the SEA. Condition: While we believe the District accurately reported the poverty measure to the SEA, the District was unable to timely provide supporting schedules that tied back to the data reported to the SEA. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a verification and reconciliation process and will ensure that future reports are maintained at the time of reporting. Responsibility for Corrective Action: Heidi Anderson, CFO Anticipated Completion Date: Fall 2023

The District agrees with the finding and will work with TDA to develop a plan to spend the excess fund balance on approved NSBLP expenditures, and maintain an appropriate amount of fund balance in the future.

Method of Implementation - School District personnel will continue to work closely with the Food Service Director to determine the needs of the District in an effort to reduce year end net cash resources. Person Responsible - Director of Food Servcies; Assistant Business Administrator; and Business Administrator/Board Secretary. Implementation Dates - June 30, 2024

The Selinsgrove Area School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the Single Audit Report Year Ended June 30, 2023 included in the schedule of findings and questioned costs are discussed below. Finding 2023-0001: Activities Allowed. Contact Person: Jeff Hummel, Business Manager. Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Action: The District will continue to review its internal control procedures over disbursements and increase its usage of the financial accounting system to aid in the management of the approval process prior to disbursements. Date for Completion: June 30, 2024.

Condition: The District submitted claims for meal reimbursements that were higher than the meals actually served. Plan: Management will review and implement procedures to ensure the reports used for daily counts match the reports used for submitting the claim to ISBE. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Annie Mulvaney, Assistant Superintendent Management Response: N/A

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. Current practices will be revised to ensure proper documentation is retained supporting all future reports submitted to the State. 3. Official Responsible Samuel Yigzaw, Executive Director, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency: See Finding 2023-002

Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – David Gates, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement prior to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2023-24 available for revisions to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. Action Taken: Management agrees with the recommendations. The Food Service Director has reviewed all monthly claims submitted in school year 2023-24 and found no errors requiring revision. Further, management will implement a plan to periodically review claim submissions for accuracy. Proposed Completion Date: January 31, 2024

CORRECTIVE ACTION PLAN The County of Bedford, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 828 Main Street, Suite 1401 Lynchburg, Virginia 24501 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. Finding 2023-001: Supplemental Nutrition Assistance Program – AL# 10.561; Child Nutrition Cluster – AL#10.553, 10.555, 10.559; Coronavirus State and Local Fiscal Recovery Fund – AL# 21.027; Title I Grants to Local Educational Agencies – AL# 84.010; Education Stabilization Fund – AL# 84.425C, 84.425D, 84.425U; Temporary Assistance for Needy Families – AL# 93.558; Medical Assistance Program – AL# 93.778; Late Filing of Data Collection Form Condition: The County did not file the data collection form for the year ended June 30, 2022 timely. Criteria: Under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to file the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve months after the entity’s fiscal year end (June 30th for the County of Bedford). Cause: Management did not complete and certify auditee portion of the form before the deadline. The form was not completed until June 14, 2023. Effect: The entity’s form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the County. Recommendation: Management should take steps to ensure that the form is filed timely. Views of Responsible Officials and Planned Corrective Action: Response The data collection form for the year ended June 30, 2022, was not filed timely. This late filing was due to the 2022 audit being completed late because of significant staff turnover. Management has since filled vacant positions, added one position, and restructured the department to help with staff workload. The June 30, 2023, audit will be completed timely and should result in a timely filing of the June 30, 2023 data collection form. Contact Person I, Ashley Anderson, am responsible for this corrective plan. Please contact me at (540) 586-7729 x. 1303 or aanderson@bedfordcountyva.gov if you have any questions. Thank you. Sincerely, Ashley Anderson, MAcc, CPA Director of Finance County of Bedford, Virginia

U.S Department of Agriculture 2023-004 Child Nutrition Cluster – Assistance Listing No. 10.533, 10.555, 10.555C, 10.559 Recommendation: CLA recommends the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all covered transactions entered into with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all procurements which are charged to federal programs are fully documented. Name(s) of the contact person(s) responsible for corrective action: Marie Schrul, Executive Director of Finance Planned completion date for corrective action plan: January 31, 2024

Lack of Proper Review Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556 Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2342-000 Award Period: June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the District review paper applications. The District should ensure that these controls are properly documented. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will implement procedures to ensure all paper transactions are properly reviewed once completed. Name of the Contact Person Responsible for Corrective Action Plan: Paul Brownlow, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2024.

The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing

Finding 2023-02 Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts View of Responsible Official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid out of this account. Contact Person: Tory Jones, Finance Director Expected Implementation Date: February 2024

Finding 2023-01 Internal Control Over Compliance of Special Tests and Provisions – Non-Profit School Food Service Accounts View of Responsible Official: The School agrees to solely use the food service bank account for all revenues and expenses related to the food service program. The School will begin the process of transitioning bank information to respective vendors and governmental agencies to ensure the monies received for the food service program are deposited into the account and expenses for the food service program are paid out of this account. Contact Person: Tory Jones, Finance Director Expected Implementation Date: February 2024

District Contact Person: Marsha Taylor, Business Manager Finding – Federal Award Finding and Question Cost Finding 2023-001 – Considered a significant deficiency Recommendation: The District should verify that all required components of meal applications are completed fully and accurately and that income eligibility is recalculated accurately prior to approval. Action to be taken: The District concurs with the facts of this finding and will verify that all income eligibility is recalculated accurately prior to approval.

Corrective Action Plan: The District will ensure that all food service applications are signed after the eligibility detennination is complete. Anticipated Corrective Action Plan Completion Date: Ongoing. Contact Information: For additional infonnation regarding this finding please contact Ben Prather, Business Manager, at 262-472-8705.

Finding 2023-007 Special Tests and Provision – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for verification of eligibility status. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls to ensure the required verification process is being completed and ensuring proper eligibility status for the Child Nutrition Cluster program. Anticipated Completion Date: June 30, 2024

Finding 2023-006 Eligibility – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for eligibility of program participants. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of eligibility applications for the Child Nutrition Cluster to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2024

Finding 2023-004 Support for Free and Reduced Meal Applications 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will adopt policies and procedures to retain all applications and support in the District’s records. 3. Official Responsible Mr. Michael Malmberg, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

December 1, 2023 U.S. Department of Education Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Caleb Petet, Superintendent Marshall Public Schools Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency

2023-002 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: The district has in FY24 allocated much of the funds in excess from the child nutrition cluster to invest in equipment. We have to date, spent the funds down on Freezers, cafeteria tables, coolers, and other such equipment as is allowable for the funds. After speaking with food and nutrition services at DESE, we understand that this surplus comes from the state reimbursements being higher during COVID than what they are post covid. Meaning the rate we were getting reimbursed for free/reduced was higher than the cost, which built the surplus. We are confident that this excess is going to continue being dwindled down, now that our reimbursements are less than the cost of the 3rd party vendors charges to us. However, we are not allowed to use it on unpaid lunch balances, so we have to continue running that surplus for at least another year. This excess is going to start coming down on its own through necessary investments in infrastructure. Completion Date: June 30, 2024 Sincerely, Caleb Petet, Superintendent Marshall Public Schools

Finding 2023-005: Child Nutrition Cluster Federal Reimbursement Receipting Procedures U.S. Department of Agriculture Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 10.553, 10.555, and 10.559 Award numbers: 221970, 231970, 220910, 221960, 231960, 220900 and 230900 Award year ends: June 30, 2023 and September 30, 2023 Recommendation: The School District should provide training to accounting department personnel of the requirements for non-profit school food service accounts under Uniform Grant Guidance, and the School District should require payments to be timely receipted and credited to the proper food service accounts. Action Taken: The financial services staff will reconcile and record monthly transactions timely in the accounting records. We also will cross train staff and build familiarity with the process, focusing on improving our procedures during the year to streamline receipting processes. Additionally, the Superintendent and accounting department have temporarily contracted an additional accounting professional to assist the business manager in this process. Responsible Person and Anticipated Completion Date: Director of Finance, November 2023. If the Michigan Department of Education has questions regarding this plan, please call Jim Nielsen at (231) 760-1309.