EIN: 381786700
UEI: JMC9JUTQ37M5
Audited by: UHY LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (155 days ago).
What is a management decision? →FAC accepted this audit on December 22, 2025 — management decision was due June 22, 2026.
FAC accepted this audit on October 1, 2024 — management decision was due April 1, 2025.
FAC accepted this audit on December 4, 2023 — management decision was due June 4, 2024.
FAC accepted this audit on December 7, 2022 — management decision was due June 7, 2023.
As of June 30, 2022, 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 $337,865 at fiscal year-end exceeded the allowable three months of expenditures threshold by $110,033. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2023 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Food Service Director has a spend down plan in place and is purchasing equipment to spend down the remaining excess. 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, 2023.
Show full finding ▾Hide full finding ▴2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster CFDA Number(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 911961, 221961, 221965 (COVID-19) Federal Award Year: July 1, 2021 to June 30, 2022 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, 2022, 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 $337,865 at fiscal year-end exceeded the allowable three months of expenditures threshold by $110,033. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2023 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Food Service Director has a spend down plan in place and is purchasing equipment to spend down the remaining excess. 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, 2023.
Corrective Action Plan 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The person responsible for the corrective action is Michelle Adams, the food service director. The plan for monitoring adherence is the food service director will work to assess where the fund balance is after all of the projects from the spend down plan are completed.
2021-001
FAC accepted this audit on October 20, 2021 — management decision was due April 20, 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 $218,181 at fiscal year-end exceeded the allowable three months of expenditures threshold by $4,620. 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 has a spend down plan in place and is purchasing equipment to spend down the remaining excess. 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: 200902 & 210904 (COVID-19) 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 $218,181 at fiscal year-end exceeded the allowable three months of expenditures threshold by $4,620. 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 has a spend down plan in place and is purchasing equipment to spend down the remaining excess. 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 being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2021-22 fiscal year. The person responsible for the corrective action is Michelle Adams, the food service director. The plan for monitoring adherence is the food service director will work 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 20, 2020 — management decision was due April 20, 2021.
FAC accepted this audit on November 10, 2019 — management decision was due May 10, 2020.
The Grant Coordinator failed to date the Semi-Annual Certifications for the teachers that are being allocated to Title I Funds. Cause: The District did not have proper controls in place that provided evidence that the semi-annual certifications were reviewed within a proper time frame. Effect: The District cannot support that the semi-annual certifications were reviewed in a timely manner. Questioned Costs: None Perspective Information: The finding represents an isolated incident that review of a form was not performed in a timely manner. Without a date on the semi-annual certifications by an authoritative figure, it is hard to determine if the form is being reviewed within a proper time frame of the semesters start. No sampling was performed due to all the semi-annual certifications being reviewed. Identification of Repeat Findings: No Recommendation: The District should put an additional line beneath the signature line to provide a date to verify the certification is reviewed within a timely manner. View of Responsible Officials: The District is going to add an additional line to each of the semi-annual certifications to provide evidence that they are being properly reviewed in a timely manner.
Show full finding ▾Hide full finding ▴2019-001 U.S. DEPARTMENT OF EDUCATION Program Title: Title I Part A ? Grants to Local Educational Agencies CFDA Number: 84.010 Federal Award Number: 191530-1819 Federal Award Year: July 1, 2018 to September 30, 2019 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control Over Compliance (Activities Allowed and Allowable Costs) Criteria: In accordance with control procedures, the Grant Coordinator must review, sign and date the semi-annual certifications in a timely manner. Condition: The Grant Coordinator failed to date the Semi-Annual Certifications for the teachers that are being allocated to Title I Funds. Cause: The District did not have proper controls in place that provided evidence that the semi-annual certifications were reviewed within a proper time frame. Effect: The District cannot support that the semi-annual certifications were reviewed in a timely manner. Questioned Costs: None Perspective Information: The finding represents an isolated incident that review of a form was not performed in a timely manner. Without a date on the semi-annual certifications by an authoritative figure, it is hard to determine if the form is being reviewed within a proper time frame of the semesters start. No sampling was performed due to all the semi-annual certifications being reviewed. Identification of Repeat Findings: No Recommendation: The District should put an additional line beneath the signature line to provide a date to verify the certification is reviewed within a timely manner. View of Responsible Officials: The District is going to add an additional line to each of the semi-annual certifications to provide evidence that they are being properly reviewed in a timely manner.
2019-001. This finding originated in 2018-19. The District will start changing how they review the Semi-Annual Certifications. The form has never been dated in the past but the Grant Coordinator who reviews the form for accuracy of Title I fund expenditures, is aware of the situation and will start providing a date. The date is necessary to confirm that the certification has been reviewed in a timely manner. The person responsible for the corrective action plan is the Grant Coordinator. The anticipated completion date for the corrective action plan is immediate. The plan for monitoring adherence to this corrective action is for the Business Manager to review the Semi-Annual Certifications after the Grant Coordinator has properly filled out and reviewed the form.
The proper authoritative figure failed to properly review the forms for a proper date being provided by the teachers before being placed into safekeeping. Three forms out of the entire set were missing a date. Cause: The District did not have proper controls in place that provided evidence that the OEAA Compliance Forms were reviewed by the proper authoritative figure before being placed into safekeeping. Effect: The District cannot support that the OEAA Compliance Forms were reviewed by the proper authoritative figure. Questioned Costs: None Perspective Information: The finding represents an isolated incident. Three OEAA Compliance forms were missing a date from the teachers who are verifying they are qualified to administer state tests. This control problem stems from the proper authoritative figure not reviewing the forms before placing them into safekeeping. No sampling was performed due to all the OEAA Compliance Forms being reviewed. Identification of Repeat Findings: No Recommendation: The authoritative figure for each school that administers state tests should review each OEAA Compliance Form before it is placed into safekeeping. After every teacher completes the form a careful examination of the form by the authority should be done to make sure that every line has been signed or filled in. View of Responsible Officials: The District is going to start making sure that every teacher that qualifies to administer state tests properly fills out every line on the form and that each school authoritative figure will carefully review the forms upon completion.
Show full finding ▾Hide full finding ▴2019-002 U.S. DEPARTMENT OF EDUCATION Program Title: Title I Part A ? Grants to Local Educational Agencies CFDA Number: 84.010 Federal Award Number: 191530-1819 Federal Award Year: July 1, 2018 to September 30, 2019 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control Over Compliance (Special Tests and Provisions) Criteria: In accordance with control procedures, the proper authority for each school that administer state tests must review the Office of Educational Assessment and Accountability Compliance Form for proper signature and date for every teacher that has a role in the testing. The proper authority must provide safekeeping of the form for three years following the tests. Condition: The proper authoritative figure failed to properly review the forms for a proper date being provided by the teachers before being placed into safekeeping. Three forms out of the entire set were missing a date. Cause: The District did not have proper controls in place that provided evidence that the OEAA Compliance Forms were reviewed by the proper authoritative figure before being placed into safekeeping. Effect: The District cannot support that the OEAA Compliance Forms were reviewed by the proper authoritative figure. Questioned Costs: None Perspective Information: The finding represents an isolated incident. Three OEAA Compliance forms were missing a date from the teachers who are verifying they are qualified to administer state tests. This control problem stems from the proper authoritative figure not reviewing the forms before placing them into safekeeping. No sampling was performed due to all the OEAA Compliance Forms being reviewed. Identification of Repeat Findings: No Recommendation: The authoritative figure for each school that administers state tests should review each OEAA Compliance Form before it is placed into safekeeping. After every teacher completes the form a careful examination of the form by the authority should be done to make sure that every line has been signed or filled in. View of Responsible Officials: The District is going to start making sure that every teacher that qualifies to administer state tests properly fills out every line on the form and that each school authoritative figure will carefully review the forms upon completion.
2019-002. This finding originated in 2018-19. The District will start changing how they review the Office of Educational Assessment and Accountability Compliance Forms. The forms are a necessary part for qualified teachers to attest that they will comply with the guidelines put out in the Assessment Integrity Guide provided by the Michigan Department of Education. The School Principal who is the authoritative figure at each school will begin reviewing the forms to confirm that all applicable lines have been filled out properly by the attesting teachers. The person responsible for the corrective action plan is the School Principal at each school that administers state testing. The anticipated completion date for the corrective action plan is immediate. The plan for monitoring adherence to this corrective action is for the School Principals? will review all of the documents once filled out by the qualified teachers.
FAC accepted this audit on October 17, 2018 — management decision was due April 17, 2019.
FAC accepted this audit on October 25, 2017 — management decision was due April 25, 2018.
FAC accepted this audit on October 24, 2016 — management decision was due April 24, 2017.
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