EIN: 381851862
UEI: NEBDN9RNGKT5
Audited by: Ahonen & Tregembo, PLLC
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 December 22, 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 22, 2026 (71 days ago).
What is a management decision? →Management’s Response – The School District agrees and will formulate a plan and file it with the Michigan Department of Education for approval.
Show full finding ▾Hide full finding ▴Management’s Response – The School District agrees and will formulate a plan and file it with the Michigan Department of Education for approval.
Daniel Martinson Superintendent
FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
FAC accepted this audit on October 18, 2023 — management decision was due April 18, 2024.
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
FAC accepted this audit on October 25, 2021 — management decision was due April 25, 2022.
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
(2020-004) Food Service Fund Equity Criteria ? Federal regulations limit the fund equity of Food Service funds to three months average operating expenditures and if in excess require a spend down plan to restore the fund equity to an acceptable level. Condition ? The School Districts Food Service fund equity was in excess of the allowed amount and a spend down plan is not in place. Cause - The School District and Food Service Director have been closely monitoring the expenditures and additional meals distributed during the unanticipated closure generated more revenue than expected. Effect - We consider effect of this noncompliance issue to be minimal as there are no questioned costs. Recommendation ? The School District should formulate the required plan and present it to the Michigan Department of Education for approval. Management?s Response ? The School District agrees and will formulate a plan and file it with the Michigan Department of Education for approval.
Show full finding ▾Hide full finding ▴(2020-004) Food Service Fund Equity Criteria ? Federal regulations limit the fund equity of Food Service funds to three months average operating expenditures and if in excess require a spend down plan to restore the fund equity to an acceptable level. Condition ? The School Districts Food Service fund equity was in excess of the allowed amount and a spend down plan is not in place. Cause - The School District and Food Service Director have been closely monitoring the expenditures and additional meals distributed during the unanticipated closure generated more revenue than expected. Effect - We consider effect of this noncompliance issue to be minimal as there are no questioned costs. Recommendation ? The School District should formulate the required plan and present it to the Michigan Department of Education for approval. Management?s Response ? The School District agrees and will formulate a plan and file it with the Michigan Department of Education for approval.
(2020-004) Food Service Fund Equity: Recommendation ? The School District should formulate the required plan to restore the fund equity to an acceptable level and present the plan to the Michigan Department of Education. Action Taken: The School District and will formulate a plan and file it with the Michigan Department of Education for approval.
FAC accepted this audit on October 29, 2019 — management decision was due April 29, 2020.
FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
FAC accepted this audit on October 11, 2016 — management decision was due April 11, 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.
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