EIN: 383001589
UEI: NC52CRHL23E5
Audited by: Maner Costerisan
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 16, 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 16, 2026 (80 days ago).
What is a management decision? →FAC accepted this audit on October 11, 2024 — management decision was due April 11, 2025.
FAC accepted this audit on October 18, 2023 — management decision was due April 18, 2024.
FAC accepted this audit on October 11, 2022 — management decision was due April 11, 2023.
FAC accepted this audit on October 6, 2021 — management decision was due April 6, 2022.
FAC accepted this audit on October 17, 2020 — management decision was due April 17, 2021.
FAC accepted this audit on October 30, 2019 — management decision was due April 30, 2020.
CFDA Number, Federal Agency, and Program Name 10.553, 10.555, 10.559, U.S. Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year 181960/191960, 181970/191970, 180900 2018 2019 Pass through Entity Michigan Department of Education Finding Type Significant deficiency Repeat Finding No Criteria Indirect costs charged to the food service program cannot exceed the maximum transfer allowed using the School District's unrestricted indirect cost rate. Condition The indirect cost calculation provided by the School District utilized the 2017 2018 indirect cost rate rather than the 2018 2019 indirect cost rate, and the calculation was prepared and reviewed by the same individual. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The indirect cost calculation provided by the School District utilized the 2017 2018 indirect cost rate rather than the 2018 2019 indirect cost rate. Cause and Effect The indirect cost calculation provided by the School District utilized the 2017 2018 indirect cost rate rather than the 2018 2019 indirect cost rate, resulting in an audit adjustment to correct the indirect cost transfer for 2018 2019. Recommendation We recommend that the School District review its internal control structure and ensure all workpapers and adjustments are reviewed by a second individual. Views of Responsible Officials and Corrective Action Plan The School District will continue to realign the structure, processes, and duties within the department, along with staff training after significant changes within the entire accounting department.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name 10.553, 10.555, 10.559, U.S. Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year 181960/191960, 181970/191970, 180900 2018 2019 Pass through Entity Michigan Department of Education Finding Type Significant deficiency Repeat Finding No Criteria Indirect costs charged to the food service program cannot exceed the maximum transfer allowed using the School District's unrestricted indirect cost rate. Condition The indirect cost calculation provided by the School District utilized the 2017 2018 indirect cost rate rather than the 2018 2019 indirect cost rate, and the calculation was prepared and reviewed by the same individual. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The indirect cost calculation provided by the School District utilized the 2017 2018 indirect cost rate rather than the 2018 2019 indirect cost rate. Cause and Effect The indirect cost calculation provided by the School District utilized the 2017 2018 indirect cost rate rather than the 2018 2019 indirect cost rate, resulting in an audit adjustment to correct the indirect cost transfer for 2018 2019. Recommendation We recommend that the School District review its internal control structure and ensure all workpapers and adjustments are reviewed by a second individual. Views of Responsible Officials and Corrective Action Plan The School District will continue to realign the structure, processes, and duties within the department, along with staff training after significant changes within the entire accounting department.
Finding Number: 2019-002 Condition: The indirect cost calculation provided by the district utilized the 2017-2018 indirect cost rate rather than the 2018-2019 indirect cost rate and the calculation was prepared and reviewed by the same individual. Planned Corrective Action: The District will continue to realign the structure, processes and duties within the entire accounting department along with staff training after significant changes. Contact person responsible for corrective action: Kimberlyn Cosgrove, Deputy Superintendent of Finance & Administrative Services Anticipated Completion Date: October 1, 2019
FAC accepted this audit on October 17, 2018 — management decision was due April 17, 2019.
FAC accepted this audit on November 5, 2017 — management decision was due May 5, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 1, 2016 — management decision was due May 1, 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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