EIN: 381710600
UEI: F7LQL84NH7L4
Audited by: Rehmann Robson LLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 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 (73 days ago).
What is a management decision? →FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
FAC accepted this audit on November 2, 2021 — management decision was due May 2, 2022.
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
2019-002 ? Procurement, Suspension, and Debarment Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Procurement, Suspension and Debarment) Program. Special Education Cluster; U.S. Department of Education; Passed through the Michigan Department of Education; CFDA Numbers 84.027 and 84.173; All award numbers. Criteria. The District's procurement policy for competitive bidding is required for all purchases of goods and services that exceed the competitive bidding threshold per MCL 380.1274, which is updated annually for inflation. Furthermore, the District's procurement policy for quotes is required for all purchases of goods and services that exceed the micropurchase threshold of $10,000. Additionally, a recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the government. Such procedures are required whenever the amount disbursed to a single vendor in a given fiscal year is expected to be at least $25,000. Condition. The District was unable to provide evidence that competitive bidding was performed (one vendor tested) or quotes were obtained (one of three vendors tested) for all purchases of goods and services that exceed the aforementioned thresholds. Additionally, the District was unable to provide evidence that they verified vendors over $25,000 were not suspended or debarred from doing business with the District. Cause. This condition was caused by lack of management oversight. Effect. As a result of this condition, the procurement requirements as outlined within the District's policy were not followed and the District was exposed to the risk that disbursements of federal awards could be made for unallowable costs or disbursements could be made to vendors suspended or debarred by the federal government Questioned Costs. No costs are required to be questioned as a result of this finding as none of the vendors involved were actually suspended or debarred. Recommendation. We recommend that the District follow their policies and retain documentation to support those policies are abided by. View of Responsible Officials. The District will review requirements of federal procurement with staff to ensure proper documentation is obtained. The responsible official will also detail necessary documentation to requisitioners during the purchase order approval process. Responsible Official. Assistant Superintendent for Business and Administrative Services
Show full finding ▾Hide full finding ▴2019-002 ? Procurement, Suspension, and Debarment Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Procurement, Suspension and Debarment) Program. Special Education Cluster; U.S. Department of Education; Passed through the Michigan Department of Education; CFDA Numbers 84.027 and 84.173; All award numbers. Criteria. The District's procurement policy for competitive bidding is required for all purchases of goods and services that exceed the competitive bidding threshold per MCL 380.1274, which is updated annually for inflation. Furthermore, the District's procurement policy for quotes is required for all purchases of goods and services that exceed the micropurchase threshold of $10,000. Additionally, a recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the government. Such procedures are required whenever the amount disbursed to a single vendor in a given fiscal year is expected to be at least $25,000. Condition. The District was unable to provide evidence that competitive bidding was performed (one vendor tested) or quotes were obtained (one of three vendors tested) for all purchases of goods and services that exceed the aforementioned thresholds. Additionally, the District was unable to provide evidence that they verified vendors over $25,000 were not suspended or debarred from doing business with the District. Cause. This condition was caused by lack of management oversight. Effect. As a result of this condition, the procurement requirements as outlined within the District's policy were not followed and the District was exposed to the risk that disbursements of federal awards could be made for unallowable costs or disbursements could be made to vendors suspended or debarred by the federal government Questioned Costs. No costs are required to be questioned as a result of this finding as none of the vendors involved were actually suspended or debarred. Recommendation. We recommend that the District follow their policies and retain documentation to support those policies are abided by. View of Responsible Officials. The District will review requirements of federal procurement with staff to ensure proper documentation is obtained. The responsible official will also detail necessary documentation to requisitioners during the purchase order approval process. Responsible Official. Assistant Superintendent for Business and Administrative Services
Finding: 2019-002 ? Procurement, Suspension and Debarment Auditor Description of Condition and Effect: The District was unable to provide evidence that competitive bidding was performed (one vendor tested) or quotes were obtained (one of three vendors tested) for all purchases of goods and services that exceed the aforementioned thresholds. Additionally, the District was unable to provide evidence that they verified vendors over $25,000 were not suspended or debarred from doing business with the District. As a result of this condition, the procurement requirements as outlined within the District's policy were not followed and the District was exposed to the risk that disbursements of federal awards could be made for unallowable costs or disbursements could be made to vendors suspended or debarred by the federal government. Auditor Recommendation: We recommend that the District follow their policies and retain documentation to support those policies are abided by. Corrective Action: The District will review requirements of federal procurement with staff to ensure proper documentation is obtained. The responsible official will also detail necessary documentation to requisitioners during the purchase order approval process. Contact Person: Assistant Superintendent for Business and Administrative Services Due Date: June 30, 2020 Status: In process
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on October 22, 2017 — management decision was due April 22, 2018.
FAC accepted this audit on November 10, 2016 — management decision was due May 10, 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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
