EIN: 382379678
UEI: C8QBT64CGT11
Audited by: Yeo & Yeo CPA's and Advisors
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 5, 2026. 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 November 5, 2026 (65 days from today).
What is a management decision? →FAC accepted this audit on March 26, 2025 — management decision was due September 26, 2025.
FAC accepted this audit on May 2, 2024 — management decision was due November 2, 2024.
FAC accepted this audit on May 15, 2023 — management decision was due November 15, 2023.
FAC accepted this audit on July 6, 2022 — management decision was due January 6, 2023.
FAC accepted this audit on May 2, 2021 — management decision was due November 2, 2021.
FAC accepted this audit on April 8, 2020 — management decision was due October 8, 2020.
2019-001 (Material Weakness) ? Segregation of Duties, Adjusting Journal Entries Criteria ? A good system of internal controls provides for a proper segregation of duties throughout the year to reduce the risk of human error, deter fraud, and improve the chances of detecting accounting errors. Condition ? Material misstatements were discovered during the audit. Adjustments were required to fairly state inventory, food costs, and donated foods and goods revenue. Cause and Effect ? There appeared to be a lack of segregation of duties. The misstatements found were manual journal entries typically made at year end. The adjustments were not correct due to human error, and it appeared there was no control in place to catch the error, such as a review by a second individual to approve the year end manual adjustments. Recommendation ? We recommend a second individual with appropriate skills, knowledge, and experience, reviews the year end manual adjustments in the future and documents the review with a sign off and date. View of Responsible Officials ? Management agrees with this finding. Corrective Action Plan ? See corrective action plan at page 12.
Show full finding ▾Hide full finding ▴2019-001 (Material Weakness) ? Segregation of Duties, Adjusting Journal Entries Criteria ? A good system of internal controls provides for a proper segregation of duties throughout the year to reduce the risk of human error, deter fraud, and improve the chances of detecting accounting errors. Condition ? Material misstatements were discovered during the audit. Adjustments were required to fairly state inventory, food costs, and donated foods and goods revenue. Cause and Effect ? There appeared to be a lack of segregation of duties. The misstatements found were manual journal entries typically made at year end. The adjustments were not correct due to human error, and it appeared there was no control in place to catch the error, such as a review by a second individual to approve the year end manual adjustments. Recommendation ? We recommend a second individual with appropriate skills, knowledge, and experience, reviews the year end manual adjustments in the future and documents the review with a sign off and date. View of Responsible Officials ? Management agrees with this finding. Corrective Action Plan ? See corrective action plan at page 12.
During the FY19 audit there were two errors found resulting in a "material weakness finding." The first error was a miscalculation in the valuation of donated food which resulted in 4 million pounds less distributed (revenue) and 4 million pounds less received (expense). It is considered an in and out, which did not affect the bottom line of the financial statements. The second error happened when USDA product was not added back into the donated product ending inventory prior to posting. This resulted in assets being undervalued and expenses being overstated by $453,000. Both errors were corrected during the audit. To prevent a repeat of this finding, several processes have been put into place. All manual journal entries will be verified by a second qualified staff. Month end checklists, quarterly checklists and year end checklists have been created, introduced and implemented in the Finance Department. A standardized audit checklist will be created and used to prepare for all future audits. There will be no less than two FBEM staff available to prepare for annual audits and preparations will start as of October 10th of each fiscal year.
FAC accepted this audit on April 21, 2019 — management decision was due October 21, 2019.
FAC accepted this audit on April 15, 2018 — management decision was due October 15, 2018.
FAC accepted this audit on June 21, 2017 — management decision was due December 21, 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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