EIN: 381717780
UEI: DA6AMTW45GQ8
Audited by: MANER COSTERISAN
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 15, 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 15, 2026 (89 days ago).
What is a management decision? →FAC accepted this audit on October 23, 2024 — management decision was due April 23, 2025.
FAC accepted this audit on October 27, 2023 — management decision was due April 27, 2024.
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
FAC accepted this audit on October 19, 2021 — management decision was due April 19, 2022.
FAC accepted this audit on October 1, 2020 — management decision was due April 1, 2021.
FAC accepted this audit on September 23, 2019 — management decision was due March 23, 2020.
Central Montcalm 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 the current school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess funds cannot be transferred to the general fund. Questioned Costs: None Cause: The District?s corrective action plan, which was approved by the Michigan Department of Education, was insufficient to reduce the fund balance. Effect: The District continues to have excessive fund balance in the non-profit food service fund. Recommendation: The District should implement a budget, as well as the required Michigan Department of Education corrective action plan, for the 2019-20 school year that will adequately reduce the food service fund balance. Status: The District will implement an appropriate budget and required Michigan Department of Education corrective action plan for 2019-20 to adequately reduce the excessive fund balance.
Show full finding ▾Hide full finding ▴Finding 2019-001 Considered a significant deficiency Criteria: In order to comply with Michigan Department of Education requirements, the District?s food service fund balance cannot exceed 3 months of operating expenditures. Condition: Central Montcalm 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 the current school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess funds cannot be transferred to the general fund. Questioned Costs: None Cause: The District?s corrective action plan, which was approved by the Michigan Department of Education, was insufficient to reduce the fund balance. Effect: The District continues to have excessive fund balance in the non-profit food service fund. Recommendation: The District should implement a budget, as well as the required Michigan Department of Education corrective action plan, for the 2019-20 school year that will adequately reduce the food service fund balance. Status: The District will implement an appropriate budget and required Michigan Department of Education corrective action plan for 2019-20 to adequately reduce the excessive fund balance.
Management agrees with the findings and we are in process of making the necessary changes to appropriately reduce the non-profit food service fund balance. Required spending will be included in our 2019-2020 budget.
2018-001
FAC accepted this audit on October 22, 2018 — management decision was due April 22, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 16, 2016 — management decision was due April 16, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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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