Plan of Action: The District will continue to strengthen its internal controls over the recording, reconciliation, and classification of federal and state grant revenue. The District will establish and implement a documented federal grant revenue reconciliation process to ensure that revenue recorded in the general ledger agrees with Oregon Department of Education payment records and applicable grant reports. Responsible Party: Business Office Manager (or equivalent) Timeline for Implementation: Within 60 days: Develop written federal revenue reconciliation procedures and establish a federal/state revenue coding reference Next Quarterly reporting cycle: Begin revenue reconciliations and secondary review. Before year-end reporting: Complete a comprehensive reconciliation of revenue to ODE records. Ongoing: Monitor compliance, correct identified errors, and update procedures as needed. Monitoring: The Accountant will monitor quarterly federal revenue reconciliations to ensure Child Nutrition Cluster revenue is accurately recorded, properly classified, and supported by ODE documentation. The Director of Business Services or designee will perform bi-annual reviews of selected transactions to verify that payments are not duplicated, revenue is coded correctly, supporting documentation is maintained, and required reviews are completed. Any exceptions will be documented, corrected promptly, and used to determine whether additional training or procedural changes are needed:.