EIN: 381681260
UEI: WJLNDZK9EK16
Audited by: UHY LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 2025. 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 17, 2026 (79 days ago).
What is a management decision? →FAC accepted this audit on October 26, 2024 — management decision was due April 26, 2025.
FAC accepted this audit on November 7, 2023 — management decision was due May 7, 2024.
FAC accepted this audit on December 5, 2022 — management decision was due June 5, 2023.
FAC accepted this audit on October 14, 2021 — management decision was due April 14, 2022.
As of June 30, 2021, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the summer food service program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $284,331 at fiscal year-end exceeded the allowable three months of expenditures threshold by $107,253. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2022, to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Food Service Director are developing a spend down plan which includes purchasing equipment and various renovations. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2022.
Show full finding ▾Hide full finding ▴2021-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster CFDA Number(s): 10.555 & 10.559 Federal Award Number: 200900 & 210904 (Summer Food Service Program for Children) Federal Award Year: July 1, 2020 to June 30, 2021 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Immaterial Noncompliance (Special Test & Provisions) Criteria: The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14(b)]. Condition: As of June 30, 2021, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the summer food service program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $284,331 at fiscal year-end exceeded the allowable three months of expenditures threshold by $107,253. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2022, to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Food Service Director are developing a spend down plan which includes purchasing equipment and various renovations. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2022.
Corrective Action Plan 2021-001 This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation. The Food Service Director and Business Manager are developing a spend down plan which includes purchasing equipment and various renovations. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2022. The persons responsible for the corrective action are Lisa Beardsley, the food service director and Nadine Pajtas, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2022 fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.
FAC accepted this audit on October 18, 2020 — management decision was due April 18, 2021.
FAC accepted this audit on October 8, 2019 — management decision was due April 8, 2020.
FAC accepted this audit on October 7, 2018 — management decision was due April 7, 2019.
FAC accepted this audit on October 22, 2017 — management decision was due April 22, 2018.
FAC accepted this audit on November 16, 2016 — management decision was due May 16, 2017.
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.
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