Corrective Action Plans

Sincerely, Daniel Brungardt, Superintendent Clinton School District #124

The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.

Management will review the claims list for completeness and accuracy before presenting the list to the board for approval.

The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.

Management will review the claims list for completeness and accuracy before presenting the list to the board for approval.

View of the Responsible Official: We agree with the significant deficiency identified. Responsible Persons: School-based food service coordinators and Management director of food service Management Response: Training is conducted annually with school-based food service coordinators to ensure proper understanding of reporting requirements. During the 2025-2026 year standardized forms have been distributed to all school food service locations to ensure accurate counting and calculations, which will align with the monthly claim reimbursement reports submitted for reimbursement. It is the expectation that all school-based food service coordinators will properly utilize the updated forms and will receive training as necessary to ensure a thorough understanding of the importance of accurate reporting. Management’s food service director will increase oversight of the meal counts and claims reports to verify the accuracy of the reporting, and to ensure that the count records agree to the claims submitted. Anticipated Completion Date: June 30, 2026

2025-004 – MEAL COUNT REPORTING Corrective Action Plan: We were running two different options within the Summer Food Service program each week - one food distribution for 7 days and one for 3 days. Starting in August, we simplified it to one distribution of 7 days, so that only one report is needed to be completed and handed in for each week. This makes it easier for the team preparing the food and filling out the reports, and also more obvious when all the reporting has been done vs. not. Responsible Party(ies): • Business Manager Anticipated Completion Date: August 31, 2025

2025-003 – UNALLOWABLE COSTS Corrective Action Plan: We have implemented a new policy that requires the Superintendent to review and sign-off on all outgoing EFT and ACH payments. We have implemented a new policy that requires the Superintendent to review and sign-off on all bank statements. Responsible Party(ies): • Superintendent and Board of Education Anticipated Completion Date: June 30, 2026

Corrective Action Plan: The District will ensure free and reduced meal applications with a case number in Step 2 of the application are part of a program that makes them immediately qualify for free or reduced meals. In addition, approved applications will be reviewed by a 2nd party to ensure accurate approval has taken place. Anticipated Corrective Action Plan Completion Date: December 2025 Contact Information: For additional information regarding this finding please contact Erica Pickett, Director of Business Services, at 608-877-5011.

The District will provide food service staff with additional training on the federal verification process and sampling requirements. The District will conduct an internal review, at least twice a year, of a sample of verifications to ensure it is meeting the verification requirements.

The District agrees with this finding and will be implementing a new policy which includes a Finance Office verification of the meal counts submitted when the deposits come in through Child Nutrition to ensure that the reports match the deposit and the reports match the internal reports for meal counts The District was able to recoup the funds from the missing months by submitting corrected claims.

Finding No. Corrective Action Plan 2025-002 Segregation of Duties – Monthly claims Recommendation: We recommend the District designate an individual to review monthly claims prior to submitting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will review and approve monthly claims prior to submitting. Name of responsible official: Jesse Brinkmann, Superintendent Expected Completion Date: 06/30/2026

Corrective Action Plan The Shenandoah Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2025. The findings from the Single Audit Report Year Ended June 30, 2025 included in the schedule of findings and questioned costs are discussed below. Finding 2025-001: Activities Allowed – Child Nutrition Cluster Contact Person: Anthony Demalis, Business Manager Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Action: Since this was an inadvertent clerical error, District will continue to review its’ internal control procedures over payroll and established procedures to ensure employee pay rates show signs of approval prior to payroll being processed. Date for Completion: December 1, 2025

Finding 2025-002 Child Nutrition Cluster #10.555 & #10.553 Condition: The District did not have internal control over compliance procedures designed and implemented for the compliance of Paid Lunch Equity requirements. Views of Responsible Officials: The district's Business Manager is the responsible official for federal programs. The Business Manager stated that they understand and agree with the finding. Planned Corrective Action: A documented process will be designed and implemented for the review of the Paid Lunch Equity calculation. Person Responsible for Corrective Action Plan: Business Manager Anticipated Completion Date: January 2, 2026

Recommendation: We recommend the District maintain records that all vendors are not on the suspended or debarred listing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure records are retained for verification compliance. Name of the contact person responsible for corrective action: Lauren Syrup, Business Manager Planned completion date for corrective action plan: June 30, 2026

Recommendation: We recommend the District have someone reviewing all Clics reports before they are submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure the Clics reports are reviewed before submission. Name of the contact person responsible for corrective action: Lauren Syrup, Business Manager Planned completion date for corrective action plan: June 30, 2026

The Food Service Director will coordinate a check procedure to review monthly meal counts before submitting reimbursement from Michigan Department of Education. Contact person responsible for corrective action: Jenny Patton, Food Service Director, Anticipated Completion Date: 12/31/2025

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 used incomplete Z-Reports which resulted in the meal claim being submitted for less than it should have been. Not all dining locations had their final meal counts completed before the meal claim was submitted. The persons responsible for the corrective action are Aaron Burnett, the Food Service Director and Emily Kearney, 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 all meal counts are final on the Z-Report before the claim requests are made.

The District will annually prepare the indirect cost charged to the program based on current state guidance and templates.

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 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, 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: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements.

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.