EIN: 381687080
UEI: S1C6C8U6E381
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 18, 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 April 18, 2023 (1223 days ago).
What is a management decision? →Lakewood Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the unanticipated closure meal reimbursements program, as well as experiencing delays on delivery of food service equipment, which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴Finding 2022-001: Significant Deficiency Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555, and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 211961, 221961, 221980, 211971, 210904, 220904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Lakewood Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the unanticipated closure meal reimbursements program, as well as experiencing delays on delivery of food service equipment, which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Lakewood Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Pam Behling, Director of Finance The finding from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Federal Award Findings and Question Costs Finding 2022-001 Considered a significant deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance. Items being considered is improving outdated equipment and enhancing/expanding health food options. Date of Completion: The District?s spend down plan is anticipated to be completed by June 30, 2024. Kitchen equipment availability is severely limited due to national supply chain delays. The installation of this equipment is also limited based on times when school is not in session. These are the two primary factors why the District anticipates it will take multiple years in-order to complete its spend down plan.
2021-001
FAC accepted this audit on September 20, 2021 — management decision was due March 20, 2022.
Lakewood Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2021-2022 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the unanticipated closure meal reimbursements program, as well as experiencing delays on delivery of food service equipment, which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2021, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2021-2022 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴Finding 2021-001: Significant Deficiency (repeat finding of 2020-002) Federal Program: Child Nutrition Cluster CFDA #: 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 200902, 210904, 200900 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Lakewood Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2021-2022 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the unanticipated closure meal reimbursements program, as well as experiencing delays on delivery of food service equipment, which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2021, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2021-2022 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Lakewood Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2021. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended June 30, 2021 District Contact Person: Pam Behling, Director of Finance The finding from the June 30, 2021 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Federal Award Findings and Question Costs Finding 2021-001 Considered a significant deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2021-2022 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance. Items being considered is improving outdated equipment and enhancing/expanding health food options.
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