EIN: 050540466
UEI: J9MVDY6GV739
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 11, 2021. 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 May 11, 2022 (1569 days ago).
What is a management decision? →Repeat Finding (2020-001) Program Income Finding Type ? Material noncompliance with laws and regulations. Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance at June 30, 2021. The Academy had approximately 3.57 months of expenditures as fund balance at June 30, 2021. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy is aware of the finding and developed a spend down plan that was submitted to the State in March 2021. The State approved the Academy's spend down plan in May 2021 to use excess funds for upgrading kitchen equipment and furniture. Due to the timing of when approval was granted and pandemic related supply chain interruptions occurring nationally, a majority of the equipment purchases were received after June 30, 2021 and will be expensed in fiscal year 2022. The Academy will continue to monitor the fund balance and implement strategies to prevent noncompliance in the future.
Show full finding ▾Hide full finding ▴Repeat Finding (2020-001) Program Income Finding Type ? Material noncompliance with laws and regulations. Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance at June 30, 2021. The Academy had approximately 3.57 months of expenditures as fund balance at June 30, 2021. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy is aware of the finding and developed a spend down plan that was submitted to the State in March 2021. The State approved the Academy's spend down plan in May 2021 to use excess funds for upgrading kitchen equipment and furniture. Due to the timing of when approval was granted and pandemic related supply chain interruptions occurring nationally, a majority of the equipment purchases were received after June 30, 2021 and will be expensed in fiscal year 2022. The Academy will continue to monitor the fund balance and implement strategies to prevent noncompliance in the future.
Corrective Action Plan: The Academy is aware of the finding and developed a spend down plan that was submitted to the State in March 2021. The State approved the Academy's spend down plan in May 2021 to use excess funds for upgrading kitchen equipment and furniture. Due to the timing of when approval was granted and pandemic related supply chain interruptions occurring nationally, a majority of the equipment purchases were received after June 30, 2021 and will be expensed in fiscal year 2022. The Academy will continue to monitor the fund balance and implement strategies to prevent noncompliance in the future. Responsible Department: Business department and Food Service department. Responsible Person: Chloe Crosby (Food Service Director) in conjunction with Jennifer Shiels (Finance Director). Planned Completion Date (TBD or Date): Spend-down plan currently implemented and expected completion prior to June 30, 2022.
2020-001
FAC accepted this audit on December 10, 2020 — management decision was due June 10, 2021.
Program Income Finding Type ? Material noncompliance with laws and regulations. Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance at June 30, 2020. The Academy had approximately 3.13 months of expenditures as fund balance at June 30, 2020. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy agrees with the finding and is implementing procedures in order to prevent this noncompliance in the future.
Show full finding ▾Hide full finding ▴Program Income Finding Type ? Material noncompliance with laws and regulations. Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance at June 30, 2020. The Academy had approximately 3.13 months of expenditures as fund balance at June 30, 2020. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy agrees with the finding and is implementing procedures in order to prevent this noncompliance in the future.
Corrective Action Plan: The business office will implement additional policies and procedures for the School Food Service Account?s fund balance: 1. School Food Service Fund balance will be monitored monthly and a formal mid-year review will be performed to ensure there is an appropriate fund balance. Responsible Department: Business department and Program Director. Responsible Person: All applicable team and subcontractors that fill these roles. Business office responsible party to take the lead in initiating and implementing. Planned Completion Date (TBD or Date) Review process to be established by 12/31/2020.
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