UNIFIED SCHOOL DISTRICT #446

Finding 2025-001 – Reporting Identification of the federal program: U.S. DEPARTMENT OF AGRICULTURE Child USDA Nutrition Cluster School Breakfast Program ALN 10.553 National School Lunch Program ALN 10.555 Summer Food Service Program for Children ALN 10.559 Fresh Fruits and Vegetables ALN 10.582 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 overreported on the claim for reimbursement. Cause: The District had picked up an incorrect number from a report and the error was not detected. Effect or Potential Effect: The breakdown in this area could adversely affect the amount of reimbursement received by the school as eligible meals were overreported for reimbursement. Questioned Costs: None Context: All eligible student meals are allowed to be claimed for reimbursement and by misreporting the meals due to using incorrect numbers from reports, the District requested reimbursement for 104 more meals than was actually served. 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.

Unified School District #446 Independence, Kansas Corrective Action Plan March 3, 2026 Cognizant or Oversight Agency for Audit Unified School District #446 respectfully submits the following corrective action plan for the year ended June 30, 2025. 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, 2025 The findings from the March 3, 2026 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2025-001 –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 overreported on the claim 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 2025 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: November 11, 2025 Should the Oversight Agency for Audit have questions regarding this plan, please contact Gina Godinez, Director of Finance, at (620) 332-1800. Sincerely Unified School District #446 Unified School District #446