EIN: 480721637
UEI: FRBMNZNX5L43
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 18, 2024. 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 July 18, 2024 (769 days ago).
What is a management decision? →SIGNIFICANT DEFICIENCIES 2023-001 – Child Nutrition Cluster – Allowable Activities and Costs/Cost Principles and Reporting Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Context For one of the incorrect monthly claims, the snack count reported was too low by three meals. For the other incorrect monthly claim, the breakfast count reported was too high by one meal, and the lunch count was too low by ten meals. These errors resulted in an under-reimbursement of $50. Total estimated underreimbursement is $153. Cause Physical meal counts taken for the Summer Food Service Program and Afterschool Snack Program were incorrectly totaled. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCIES 2023-001 – Child Nutrition Cluster – Allowable Activities and Costs/Cost Principles and Reporting Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Context For one of the incorrect monthly claims, the snack count reported was too low by three meals. For the other incorrect monthly claim, the breakfast count reported was too high by one meal, and the lunch count was too low by ten meals. These errors resulted in an under-reimbursement of $50. Total estimated underreimbursement is $153. Cause Physical meal counts taken for the Summer Food Service Program and Afterschool Snack Program were incorrectly totaled. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.
SIGNIFICANT DEFICIENCIES 2023-001 - Child Nutrition Cluster - Allowable Activities and Costs/Cost Principles and Reporting Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Comment on the Finding Recommendation The District is aware of the errors and will continue to strive to improve its processes and controls related to meal counts. Action Taken As of the date of this notice, staff members involved in recording manual meal counts for the Summer Food Service Program and Afterschool Snack Program have undergone training regarding the importance of submitting accurate numbers. In addition, meal counts are now required to be summed twice, in order to ensure that there are no calculation errors.
2022-001
2023-002 – Child Nutrition Cluster – Special Tests and Provisions - Verification Criteria or specific requirement By November 15th of each school year, Districts must verify the current free and reduced price eligibility of households selected from a sample of applications that they have approved for free and reduced price meals. Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Context Based upon their application, one household was initially eligible for free meals, but, due to verification procedures, it was determined that they would need to be moved to reduced price meals. The other household’s application determined that they were eligible for reduced price meals, and the verification procedures supported that determination. However, testing revealed that both should have been moved to paid status. Reduced price meals received by the two households during the year amounted to $1,191. Total estimated questioned costs amount to $1,787. Cause Errors were made during the calculation of household income. Effect Two households received reduced price meals during the school year when they should have paid for those meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Views of responsible officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2023-002 – Child Nutrition Cluster – Special Tests and Provisions - Verification Criteria or specific requirement By November 15th of each school year, Districts must verify the current free and reduced price eligibility of households selected from a sample of applications that they have approved for free and reduced price meals. Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Context Based upon their application, one household was initially eligible for free meals, but, due to verification procedures, it was determined that they would need to be moved to reduced price meals. The other household’s application determined that they were eligible for reduced price meals, and the verification procedures supported that determination. However, testing revealed that both should have been moved to paid status. Reduced price meals received by the two households during the year amounted to $1,191. Total estimated questioned costs amount to $1,787. Cause Errors were made during the calculation of household income. Effect Two households received reduced price meals during the school year when they should have paid for those meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Views of responsible officials See Corrective Action Plan.
2023-002 - Child Nutrition Cluster - Special Tests and Provisions - Verification Condition Of the six households selected for testing of verification compliance, two were found to have been incorrectly calculated as being eligible for reduced price meals. Recommendation We recommend that the District review its controls related to verification in order to ensure that only eligible households receive free or reduced price meals. Comment on the Finding Recommendation The District is aware of the errors and has taken extra care with the verifications completed for the ongoing school year. Action Taken Kristy Alvord and Cindy Clark attended training in the Fall of 2023 that was conducted by the Kansas State Department of Education, regarding verification compliance. In addition, all verification calculations will be double-checked by a staff member who did not perform the initial calculation.
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition The District submitted inaccurate meal counts for reimbursement. Context Prior to auditor testing, the Food Service Director discovered that the lunch and breakfast meal counts for the High School had been transposed and submitted incorrectly. This error caused the breakfast count to be over-reimbursed by 4,425, and the lunch count was under-reimbursed by the same number. In addition, during testing of the Child Nutrition Cluster, it was discovered that the District was over-reimbursed by 14 lunches, under-reimbursed by 2 breakfasts, and under-reimbursed by 7 snacks during the four months tested. This resulted in an under-reimbursement of $9,307. Cause When preparing the monthly reimbursement request that is submitted to the State, an incorrect column was pulled from the meal count report for the High School?s December meals. In addition, manual meal counts were incorrectly summed. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition The District submitted inaccurate meal counts for reimbursement. Context Prior to auditor testing, the Food Service Director discovered that the lunch and breakfast meal counts for the High School had been transposed and submitted incorrectly. This error caused the breakfast count to be over-reimbursed by 4,425, and the lunch count was under-reimbursed by the same number. In addition, during testing of the Child Nutrition Cluster, it was discovered that the District was over-reimbursed by 14 lunches, under-reimbursed by 2 breakfasts, and under-reimbursed by 7 snacks during the four months tested. This resulted in an under-reimbursement of $9,307. Cause When preparing the monthly reimbursement request that is submitted to the State, an incorrect column was pulled from the meal count report for the High School?s December meals. In addition, manual meal counts were incorrectly summed. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.
Condition The District submitted inaccurate meal counts for reimbursement. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Action Taken The School District has resubmitted the December 2021 meal count claims, which have been approved by KSDE. As of August 2022, paper meal count sheets are no longer being used to account for meals, and the Food Service Program is back to using their POS eTrition for meal counting, which will reduce the errors of meal claims. Steps when preparing to submit meal claims will be as follows: 1. Managers at each school will ensure meal counts on their 9-A & 9-B excel forms match their eTrition meal counts. 2. The Production Records Secretary will double check that the 9-A & 9-B excel forms that were turned in match the meal counts in eTrition. 3. The Director will input the claims based off of the 9-A & 9-B excel forms. 4. The Director will have the Office Manager double check that the claims were input into KN-Claim correctly before the Director will make the final submission.
2021-001
FAC accepted this audit on February 21, 2022 — management decision was due August 21, 2022.
2021-001 ? Child Nutrition Cluster ? Allowable Activities and Costs/Cost Principles Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition The District submitted inaccurate meal counts for reimbursement. Context During testing of the Child Nutrition Cluster, it was discovered that the District was over-reimbursed by 104 lunches and 8 breakfasts during the two months tested. This resulted in known questioned costs of $453. Cause When preparing the monthly reimbursement request that is submitted to the State, an incorrect column was pulled from the meal count report. This resulted in the reimbursement of meals that didn?t qualify under the program. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-001 ? Child Nutrition Cluster ? Allowable Activities and Costs/Cost Principles Criteria or specific requirement Reimbursement for meals served is determined by applying the applicable meals times rates formula. Condition The District submitted inaccurate meal counts for reimbursement. Context During testing of the Child Nutrition Cluster, it was discovered that the District was over-reimbursed by 104 lunches and 8 breakfasts during the two months tested. This resulted in known questioned costs of $453. Cause When preparing the monthly reimbursement request that is submitted to the State, an incorrect column was pulled from the meal count report. This resulted in the reimbursement of meals that didn?t qualify under the program. Effect Inaccurate meal counts were submitted to the State and reimbursed. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Views of responsible officials See Corrective Action Plan.
2021-001 - Child Nutrition Cluster ? Allowable Activities and Costs/Cost Principles Condition The District submitted inaccurate meal counts for reimbursement. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Action Taken Meal count sheets are completed by school food service managers then submitted to the Food Service Production Records Secretary. Here, the sheets are checked for accuracy based on transport summaries and the meal counts are input to a consolidated spreadsheet. The results are then input to KN-Claim by the Food Service Director for reimbursement. The additional steps of review provide increased accuracy in reimbursement requests. These procedures have been implemented as of 10/1/2021.
2021-002 ? Title I Grants to Local Educational Agencies (Title I, Part A of the ESEA) ? Allowable Activities and Costs/Cost Principles Criteria or specific requirement Per 2 CFR 225, records must be kept to document employees? time when they are paid with Federal funds. Employees who are paid from a sole source of federal funding must semi-annually certify to this fact. Employees who are paid from multiple sources, and one source is a federal program, must maintain monthly personal activity reports. Condition Summer school employees working under the Title I program did not complete either a personal activity report or a semi-annual certification. Context During testing, it was discovered that summer school employees working under the Title I program did not complete the required forms related to the source of funding that paid their wages. Cause The District was unaware that these requirements extended to the summer school employees in addition to the school year employees that were already meeting the requirement. Effect Summer school Title I employees did not certify that they were paid with federal funds. Recommendation We recommend that the District require its federally funded summer school employees to use the applicable form to certify that they understand the source of their wages. Views of responsible officials See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-002 ? Title I Grants to Local Educational Agencies (Title I, Part A of the ESEA) ? Allowable Activities and Costs/Cost Principles Criteria or specific requirement Per 2 CFR 225, records must be kept to document employees? time when they are paid with Federal funds. Employees who are paid from a sole source of federal funding must semi-annually certify to this fact. Employees who are paid from multiple sources, and one source is a federal program, must maintain monthly personal activity reports. Condition Summer school employees working under the Title I program did not complete either a personal activity report or a semi-annual certification. Context During testing, it was discovered that summer school employees working under the Title I program did not complete the required forms related to the source of funding that paid their wages. Cause The District was unaware that these requirements extended to the summer school employees in addition to the school year employees that were already meeting the requirement. Effect Summer school Title I employees did not certify that they were paid with federal funds. Recommendation We recommend that the District require its federally funded summer school employees to use the applicable form to certify that they understand the source of their wages. Views of responsible officials See Corrective Action Plan.
2021-002 - Title I Grants to Local Educational Agencies (Title I, Part A of the ESEA) ? Allowable Activities and Costs/Cost Principles Condition Summer school employees working under the Title I program did not complete either a personal activity report or a semi-annual certification. Recommendation We recommend that the District require its federally funded summer school employees to use the applicable form to certify that they understand the source of their wages. Action Taken Any federally funded employees with summer school duties will be informed by the District of the source of their wages, and this communication will be documented. In addition, the District will use employee timesheets as a Personnel Activity Report by utilizing pay codes labeled with their federal fund source. If an employee is not working on the program, they will utilize other relevant pay codes. These controls will be put in place beginning with summer school held in June of 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
Criteria Internal controls should be in place to ensure that the correct number of meals and snacks are submitted to the State for reimbursement. Condition For the two months tested, the Sponsor Claim Reimbursement Summary reports did not correspond with the underlying snack counts. Cause Two monthly Sponsor Claim Reimbursement Summary reports recorded an inaccurate number of snacks. Effect The District was over-reimbursed by two snacks. Questioned Costs The amount of the known over-reimbursement is $1.88. When compared to the total population, questioned costs of $8.46 were identified as a result of this issue. Recommendation We recommend that controls be implemented to ensure that correct meal counts are submitted to the State for reimbursement. Views of responsible officials and planned corrective actions See corrective action plan.
Show full finding ▾Hide full finding ▴Criteria Internal controls should be in place to ensure that the correct number of meals and snacks are submitted to the State for reimbursement. Condition For the two months tested, the Sponsor Claim Reimbursement Summary reports did not correspond with the underlying snack counts. Cause Two monthly Sponsor Claim Reimbursement Summary reports recorded an inaccurate number of snacks. Effect The District was over-reimbursed by two snacks. Questioned Costs The amount of the known over-reimbursement is $1.88. When compared to the total population, questioned costs of $8.46 were identified as a result of this issue. Recommendation We recommend that controls be implemented to ensure that correct meal counts are submitted to the State for reimbursement. Views of responsible officials and planned corrective actions See corrective action plan.
Recommendation We recommend that controls be implemented to ensure that correct meal counts are submitted to the State for reimbursement. Action Taken Once snacks are served at the school and paperwork is brought back to Central Kitchen, the Production Records Secretary will record the snack counts for each school. Then, as a second check at the end of each month, the Office Manager will double-check the snack count paperwork to ensure we are claiming the correct amount of snacks. The additional procedures were put in place on 11/9/2020 at the time the finding was made, but there are no snacks being provided or planned at this time.
FAC accepted this audit on January 26, 2020 — management decision was due July 26, 2020.
Material Weakness 2019-001 Criteria Internal controls should be in place to ensure that employees paid with federal funds meet the high qualified requirements. Condition A teacher was paid $54,144 with Title VI funds who did not meet the highly qualified requirement. Cause A thorough examination of the teachers? credentials was not completed prior to the decision to allocate his salary to the federal program. Effect The District did not properly allocate qualified wages for federal funds. Questioned Costs Questioned costs of $54,144 were identified as a result of this issue. The total cost in question were calculated based upon the total wages paid to the teacher during the fiscal year and the related taxes and benefits that were charged to CFDA 84.027 Special Education - Grants to States. Recommendation We recommend that the District communicate with the Kansas State Department of Education to ensure all requirements are met when paying teachers with Title VI funds. In addition, a process should be implemented to ensure that all individuals being paid with federal funds are highly qualified. The District should have a second individual review the initial assessment to ensure the evaluation is correct and only highly qualified individuals are paid with these funds. Views of responsible officials and planned corrective actions See corrective action plan.
Show full finding ▾Hide full finding ▴Material Weakness 2019-001 Criteria Internal controls should be in place to ensure that employees paid with federal funds meet the high qualified requirements. Condition A teacher was paid $54,144 with Title VI funds who did not meet the highly qualified requirement. Cause A thorough examination of the teachers? credentials was not completed prior to the decision to allocate his salary to the federal program. Effect The District did not properly allocate qualified wages for federal funds. Questioned Costs Questioned costs of $54,144 were identified as a result of this issue. The total cost in question were calculated based upon the total wages paid to the teacher during the fiscal year and the related taxes and benefits that were charged to CFDA 84.027 Special Education - Grants to States. Recommendation We recommend that the District communicate with the Kansas State Department of Education to ensure all requirements are met when paying teachers with Title VI funds. In addition, a process should be implemented to ensure that all individuals being paid with federal funds are highly qualified. The District should have a second individual review the initial assessment to ensure the evaluation is correct and only highly qualified individuals are paid with these funds. Views of responsible officials and planned corrective actions See corrective action plan.
Corrective Action Plan 1/10/2020 US Department of Education Unified School District No. 428 respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Adams, Brown, Beran & Ball, Chtd PO Drawer J Great Bend, KS 67530 Audit Period: July 1, 2018 ? June 30, 2019 The findings from the June 30, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT MATERIAL WEAKNESS 2019-001 Recommendation We recommend that the District communicate with the Kansas State Department of Education to ensure all requirements are met when paying teachers with Title VI funds. In addition, a process should be implemented to ensure that all individuals being paid with federal funds are highly qualified. The District should have a second individual review the initial assessment to ensure the evaluation is correct and only highly qualified individuals are paid with these funds. Action Taken It was identified that the wages of one certified employee were paid with Title VI funds when the individual did not have appropriate credentials to be paid with Title VI funds. As of 9/25/2019, which was the first payroll date of the 2019-2020 contract year, the wages of the employee identified are no longer being paid with Title VI funds for the 2019-2020 fiscal year. In order to ensure that only those certified employees who meet the highly qualified requirements of Title VI are paid with these funds, the Director of Special Education will review the listing of employees identified to be paid with Title VI funds, as maintained by her office, at the beginning of each fiscal year and will notify the Payroll Clerk of any changes needing to be made. If a change is needed mid-year, the Director of Special Education will notify the Payroll Clerk. The Director of Special Education will review the Licensed Personnel Report as prepared annually by the District Office as well as the personnel report prepared by Barton County Special Services for the qualifications of each employee designated to be paid with Title VI funds. If the US Department of Education has questions regarding this plan, please contact me at (620) 793-1500. Sincerely yours, Khris Thexton Superintendent Great Bend Public Schools USD #428
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.