EIN: 480699340
UEI: STJKDLZ85E96
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 8, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 8, 2023 (1173 days ago).
What is a management decision? →During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered that on one day, eligible student meals were not included in the student meals total that was claimed for reimbursement. Cause: The District lacked proper internal controls over meal reporting and the error was not detected. Effect or Potential Effect: The breakdown of internal controls in this area could adversely affect the amount of reimbursement received by the school as eligible meals were not submitted for reimbursement. Questioned Costs: None Context: All eligible student meals are allowed to be claimed for reimbursement and by misreporting the meals due to a spreadsheet formula issue, the District missed out on reimbursement for 46 meals. Repeat Finding: No Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Views of responsible officials: Management is in agreement and will implement a corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 ? Reporting Identification of the federal program: U.S. DEPARTMENT OF AGRICULTURE Child USDA Nutrition Cluster School Breakfast Program CFDA No. 10.553 National School Lunch Program CFDA No. 10.555 Summer Food Service Program for Children CFDA No. 10.559 Criteria: 7 CFR section 210.8 states that monthly claims for meal reimbursement includes only the number of free, reduce price and paid lunches served on any day of operation to children currently eligible for such lunches. Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered that on one day, eligible student meals were not included in the student meals total that was claimed for reimbursement. Cause: The District lacked proper internal controls over meal reporting and the error was not detected. Effect or Potential Effect: The breakdown of internal controls in this area could adversely affect the amount of reimbursement received by the school as eligible meals were not submitted for reimbursement. Questioned Costs: None Context: All eligible student meals are allowed to be claimed for reimbursement and by misreporting the meals due to a spreadsheet formula issue, the District missed out on reimbursement for 46 meals. Repeat Finding: No Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Views of responsible officials: Management is in agreement and will implement a corrective action plan.
Corrective Action Plan December 6, 2022 Cognizant or Oversight Agency for Audit Unified School District #343 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022 . The findings from the December 6, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Meal Reporting Condition: During our testing of meal reporting, we tested two months of meal report claims submitted to the State and traced to individual count sheets per school. It was discovered that on one day, eligible student meals were not included in the student meals total that was claimed for reimbursement. Recommendation: Policies and procedures should be written to provide internal control over meal reporting. We recommend the District establish a review process, such as having another individual review count sheets and compare them to the number of meals submitted, to ensure all meals submitted for reimbursement are for the correct number of meals. Action Taken: We concur with the recommendation and since the 2022 fiscal audit took place, we have updated review procedures to ensure that all meal reports are reviewed to ensure that they are being properly reported. Anticipated Complete Date: October 26, 2022 Should the Oversight Agency for Audit have questions regarding this plan, please contact Jenny Herschell, Business Manager/Board Clerk, at (785) 597-5138. Sincerely Unified School District #343
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