Corrective Action Plans

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.

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Family Support Division (FSD) Audit Finding Number: 2022-005 ? Pandemic Electronic Benefit Transfer Food Benefits Name of the contact person responsible for corrective action: Elizabeth Roberts-Smith Anticipated completion date for corrective action: Completed Recommendation: The DSS through the FSD strengthen internal controls to ensure P-EBT program benefit issuances are in accordance with the state plan, and review and correct the overpayments for the children identified in this finding. DSS Response: The DSS agrees with this finding. The DSS agrees that the two children identified in the report were incorrectly issued benefits. Recognizing the complexity for families seeking to appropriately access the benefit, the process by which school children are determined eligible and issued P-EBT benefits was modified in the state plan submitted by the State of Missouri to the Food and Nutrition Service (FNS) for the 2021-2022 school year. The P-EBT state plan for the 2021-2022 school year was approved by FNS on June 6, 2022. Eligibility for P-EBT is now determined at the individual child level based on COVID-related absences and qualification for federal free and reduced lunch benefits. For the 2021-2022 school year, local education authorities (LEA?s) submit lists of students determined eligible to the Missouri Department of Elementary and Secondary Education (DESE). DESE then submits the approved eligibility file to DSS with the name of each eligible child and the amount of benefit to be issued on a P-EBT card. DSS then issues the benefit. Corrective Action is as follows: DSS has reviewed the overpayments and referred the children identified in this finding to the Missouri Program Integrity Unit (PIU) for claims processing, if the funds can be recovered. This is outlined in the FNS approved Missouri P-EBT state plan.

See Corrective Action Plan for chart/table

Response and Corrective Action Plan: The District will require the food service software to be used for verification data and selection of applications. The District will require documented supervisory approval of verification conclusions and reports submitted to the state of Illinois.

Pleasantdale School District 107 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District?s February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. Plan: The District filed a one-time extension with Illinois State Board of Education in order to capture funds for the February claim for the Elementary School. Anticipated Date of Completion: November 7, 2022 Name of Contact Person: Griffin Sonntag, Business Manager/CSBO (708) 784-2172

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement and Suspension and Debarment compliance requirements for purchases made outside of the purchasing cooperative. Context: During the audit period, the School Corporation had purchases between $10,000 and $150,000 from two vendors which fall under the small purchase method for federal and state procurement regulations and were charged to Fund 0800 ? School Lunch Fund. For one vendor selected for testing, documentation was not presented to verify the School Corporation had performed checks to assure the vendor was not suspended or debarred prior to entering into the transaction in order to satisfy the suspended and debarment requirements. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and Business Manager will modify the procedures for Suspension & Debarment for all bidders related to any contract to be funded under the Federal Grants within the System For Award Management (SAM). The Business Manager will keep a log in the grant file to certify compliance of vendors. The Business Manager will have the Superintendent review this log, along with presenting it to the School Board annually for their review. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Timeline for Completion: April 14, 2023.

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for two claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by four meals and breakfast by one meal and in April 2022, the School Corporation had overclaimed breakfast by 358 meals and underclaimed lunches by 182 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We had changed software from Comalex to Mosaic during the audit period. We quickly found that Mosaic did not have the capabilities, processes, or correct reporting that Comalex had. Heartland Corp. owns both software products, we were insured that Mosaic was a far superiod software ? we found the opposite within 4 months we switched back to Comales. Processes and reports are more clearly defined and ?cleaner accounting?. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Corrective action has already been in place for several months.

Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Condition: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction was performed. Planned completion date for corrective action plan: June 30, 2023 Corrective Action Plan: The District will review its current procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Name of the contact person responsible for corrective action: Angela Terry, Executive Director of Business Services

Corrective Action Plan Godfrey-Lee Public Schools was recently notified by our financial auditors, Vredeveld Haefner LLC, of a failure in compliance regarding the United States Department of Agriculture regulations, 7 CFR Part210.9 (b)(2). Due to our district ending the 2021-22 fiscal year with an ending food service fund balance which exceeds three months? worth of operating expenses, referenced in the audit report as 2022-001, the district?s stakeholders have met in order to resolve this matter going forth through the following corrective action plan. School Districts Comments: As a district, key stakeholders have been brought up to speed currently due to the non-compliance once the district was made aware of the findings post-audit. These key stakeholders consist of our Food Service Director (Monica Collier), Director of Operations (Scott Bergman) and Finance Director (Marcus Bradstreet). As a team and in review of our expenditures, it was noted that although the district had numerous food service purchases passed by our board of education in the 21/22 school year, the district was granted more federal and state awards than anticipated due to the COVID-19 pandemic. According to our Director of Operations, the unrestricted awards received by the district did not align with district purchasing priorities at the time during the fiscal year. In result, the revenues received increased the fund balance by almost $250,000 that was not included in the Corrective Action Plan from fiscal year 2021/22. The district fully anticipates spending down the prior year awards by purchasing a large amount of food service related equipment and lunch tables related to the new construction project at Lee Middle and High School during fiscal year 22/23. The current budgeted fund balance change as of October 2022 is ($380,000) which will align the district?s Food Service Fund Balance spending goals and will also result in being compliant with our fund balance per MDE?s guidelines. The district will continue to review and monitor our anticipated fund balance as we progress through the current school year and into the future. Implementation/Monitoring : The district will continue to work within the purchasing budget to assure that the planned decrease of fund balance will stay on track through the 22/23 school year. The district has pre-allocated over $100,000 to commit to the Lee Construction Project that is currently underway. In addition, the district will report out to our board of education on where we stand at least twice this current fiscal year. The district and the noted members above will continue to be in contact on an as needed basis to make sure we are tracking appropriately, and make adjustments as we see fit. Some adjustments that will continue to be assessed include food service quality, capital assets, and staffing to make sure we meet the needs of our student body. Responsible staff: ? Scott Bergman ? Director of Operations ? sbergman@godfrey-lee.org ? Monica Collier ? Food Service Director ? mcollier@godfrey-lee.org ? Marcus Bradstreet - Finance Director ? mbradstreet@godfrey-lee.org

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for one claim in a sample of four, the Food Services Director prepared the sponsor claim reimbursement summary without a secondary, documented review to ensure the accuracy of the sponsor claim reimbursement summary. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy. Responsible Party and Timeline for Completion: Loretta Kimbrell, Immediately

Business Administrator/Board Secretary or designee shall monitor the cafeteria monthly reports of revenues vs. expenditures to ensure there is no excess of net cash resources in the Food Service Fund.