EIN: 381797720
UEI: LVA8LJNQ4MP1
Audited by: WEINLANDER FITZHUGH
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 19, 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 19, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on October 31, 2024 — management decision was due May 1, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
2022-001 (Repeat Finding 2021-001) Program - Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. ALN # 10.553, 10.555, 10.559 and 10.582. Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months of average expenditures. Criteria - The School District's net cash resources exceeded three months of average expenditures at June 30, 2022. Condition - The School District did not meet the three months of average expenditure test at June 30, 2022. Questioned costs - None. Context - Management is required to monitor net cash resources and their spend down plan to ensure that they do not exceed three months of average expenditures. Effect - The School District's net cash resources were in excess of three months over expenditures by $1,539,648. Cause - Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. Recommendation - We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitors their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget.
Show full finding ▾Hide full finding ▴2022-001 (Repeat Finding 2021-001) Program - Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. ALN # 10.553, 10.555, 10.559 and 10.582. Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months of average expenditures. Criteria - The School District's net cash resources exceeded three months of average expenditures at June 30, 2022. Condition - The School District did not meet the three months of average expenditure test at June 30, 2022. Questioned costs - None. Context - Management is required to monitor net cash resources and their spend down plan to ensure that they do not exceed three months of average expenditures. Effect - The School District's net cash resources were in excess of three months over expenditures by $1,539,648. Cause - Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. Recommendation - We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitors their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget.
The Superintendent, Director of Finance and Food Service Director have met with the Board of Education to seek approval for kitchen remodeling projects. The district Architect is working on a remodeling plan that should be completed during the 2022-2023 school year with major construction starting in the 2023/2024 continuing through 2024/2025 school year with completion set for the start of the 2025/2026 school year.
2021-001
2022-002 Program - Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. ALN # 10.553, 10.555, 10.559 and 10.582. Criteria - School Districts should have controls in place to properly reflect anticipated revenues and expenditures based on historical and projected information, in the budget. Condition - The School District did not properly budget for the food service expenditures, resulting in budget violations. Questioned costs - None. Context - The budget is used to monitor financial performance and reasonableness of financial reports. Effect - Unfavorable budget variances exist for food service expenditures. Cause - The revenues and expenditures were not being monitored in comparison with budget to actual activity. Recommendation - The School District should closely monitor the activity and amend if needed as required to be in accordance with the budgetary standards established by the State of Michigan.
Show full finding ▾Hide full finding ▴2022-002 Program - Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. ALN # 10.553, 10.555, 10.559 and 10.582. Criteria - School Districts should have controls in place to properly reflect anticipated revenues and expenditures based on historical and projected information, in the budget. Condition - The School District did not properly budget for the food service expenditures, resulting in budget violations. Questioned costs - None. Context - The budget is used to monitor financial performance and reasonableness of financial reports. Effect - Unfavorable budget variances exist for food service expenditures. Cause - The revenues and expenditures were not being monitored in comparison with budget to actual activity. Recommendation - The School District should closely monitor the activity and amend if needed as required to be in accordance with the budgetary standards established by the State of Michigan.
The Superintendent, Director of Finance and Food Service Director will meet regularly to review food service revenue and expenditures during the course of the year. Adjustments will be made as deemed necessary.
FAC accepted this audit on October 20, 2021 — management decision was due April 20, 2022.
FAC accepted this audit on November 23, 2020 — management decision was due May 23, 2021.
Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. CFDA # 10.553, 10.555 and 10.559. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months of average expenditures. Condition The School District's net cash resources exceeded three months of average expenditures at June 30, 2020. Questioned costs None Context The School District did not meet the three months of average expenditure test at June 30, 2020. Effect Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $579,162. Cause Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $579,162. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitors their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Director of Finance and Food Service Director have met with the Board of Education to seek approval for a couple of kitchen remodeling projects.
Show full finding ▾Hide full finding ▴Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. CFDA # 10.553, 10.555 and 10.559. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months of average expenditures. Condition The School District's net cash resources exceeded three months of average expenditures at June 30, 2020. Questioned costs None Context The School District did not meet the three months of average expenditure test at June 30, 2020. Effect Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $579,162. Cause Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $579,162. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitors their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Director of Finance and Food Service Director have met with the Board of Education to seek approval for a couple of kitchen remodeling projects.
Several steps are underway to address the deficiency. 1. A purchase of a vehicle to transport food from Surline Elementary to local private schools. 2. Final completion of the Surline Middle School kitchen remodel project. 3. The development of a high school cafeteria/kitchen remodel project. 4. Additional equipment purchases throughout the district. At this time, the estimated project costs are estimated at nearly $1,000,000 with a completion date of June 30, 2021.
2019-001
FAC accepted this audit on October 23, 2019 — management decision was due April 23, 2020.
Program Nutrition Cluster - National School Breakfast, National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. CFDA # 10.553, 10.555, 10.558 and 10.559. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months of average expenditures. Condition The School District's net cash resources exceeded three months of average expenditures at June 30, 2019. Questioned costs None Context The School District did not meet the three months of average expenditures test at June 30, 2019. Effect Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $276,755. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $276,755. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitor their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Director of Finance and Food Service Director will meet prior to the end of October 2019 to develop an outline of a purchasing/use of funds plan. This plan will be presented to the Board of Education Finance Committee in November for discussion and modifications. Subsequent to the Finance Committee meeting, the Superintendent, Director of Finance and Food Service Director will make any necessary modifications and present the final plan to the Board of Education Finance Committee in December. The final plan will then be presented to the Board of Education at the regular December board meeting for approval. Once the Board of Education has approved the plan, purchasing/use of funds will begin and be completed by June 30, 2020.
Show full finding ▾Hide full finding ▴Program Nutrition Cluster - National School Breakfast, National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. CFDA # 10.553, 10.555, 10.558 and 10.559. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months of average expenditures. Condition The School District's net cash resources exceeded three months of average expenditures at June 30, 2019. Questioned costs None Context The School District did not meet the three months of average expenditures test at June 30, 2019. Effect Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $276,755. Cause Management did not monitor net cash resources to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $276,755. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitor their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The Superintendent, Director of Finance and Food Service Director will meet prior to the end of October 2019 to develop an outline of a purchasing/use of funds plan. This plan will be presented to the Board of Education Finance Committee in November for discussion and modifications. Subsequent to the Finance Committee meeting, the Superintendent, Director of Finance and Food Service Director will make any necessary modifications and present the final plan to the Board of Education Finance Committee in December. The final plan will then be presented to the Board of Education at the regular December board meeting for approval. Once the Board of Education has approved the plan, purchasing/use of funds will begin and be completed by June 30, 2020.
Several steps are underway to address the deficiency. 1. A replacement of kitchen hoods and equipment purchases over the summer 2019 accumulated a total of $292,464.85 of spent excess funds. 2. A large equipment purchase order was placed to update kitchen equipment throughout the district based upon professional consultation. The estimated amount spent is $200,000.00 with completed order received by March 31, 2020. 3. The West Branch ? Rose City Area Schools Board of Education approved a kitchen remodel project at Surline Middle School at the September Board meeting. The estimated project cost is $332,871.00. Construction to begin September 2019, with completion by March 31, 2020.
2018-001
FAC accepted this audit on October 10, 2018 — management decision was due April 10, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on October 22, 2017 — management decision was due April 22, 2018.
FAC accepted this audit on October 17, 2016 — management decision was due April 17, 2017.
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