EIN: 383246693
UEI: L73MJQD1MAY1
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 7, 2022. 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 May 7, 2023 (1202 days ago).
What is a management decision? →Pass- through Entity ? Michigan Department of Education Finding Type ? Material Weakness and Material Noncompliance Criteria ? Federal funds must be used only for activities allowed in accordance with the Uniform Guidance and Michigan Department of Education compliance requirements. Condition ? During our testing, we noted that for one of the invoices tested the purchased equipment (Chromebooks) was shipped to the address of the management company and not to the School. No documents were provided to verify that the Chromebooks were provided for the purpose of the School. Questioned Costs ? $49,200 Cause/Effect ? The School claimed reimbursement for expenditures which were potentially not utilized by the School. Identification of a Repeat Finding ? This is not a repeat finding Recommendation ? We recommend that the School retain sufficient audit evidence to substantiate that all claimed expenditures were utilized by the
Show full finding ▾Hide full finding ▴Pass- through Entity ? Michigan Department of Education Finding Type ? Material Weakness and Material Noncompliance Criteria ? Federal funds must be used only for activities allowed in accordance with the Uniform Guidance and Michigan Department of Education compliance requirements. Condition ? During our testing, we noted that for one of the invoices tested the purchased equipment (Chromebooks) was shipped to the address of the management company and not to the School. No documents were provided to verify that the Chromebooks were provided for the purpose of the School. Questioned Costs ? $49,200 Cause/Effect ? The School claimed reimbursement for expenditures which were potentially not utilized by the School. Identification of a Repeat Finding ? This is not a repeat finding Recommendation ? We recommend that the School retain sufficient audit evidence to substantiate that all claimed expenditures were utilized by the
Corrective Action Steps Taken - As of August 3, 2022, the school management company Distinctive Schools, has engaged with EdOps to provide additional Financial Operations Support to Plymouth Educational Center. Future Steps to be implemented ? EdOps and Distinctive Schools have begun holding monthly review meetings with various members of the Plymouth Educational Center team to provide stronger review and greater visibility into potential budget related impacts. Based on information obtained during these meetings, annual forecasts are created and if any amendments are deemed necessary during the process, they will be presented to the board of directors. Monitoring Plan ? The CFO and Manager of Financial Strategy and Budgeting will monitor monthly the budget to actual variance and present forecasted information monthly. Additionally, an amended budget will be presented to the board for approval if necessary. Date of Completion - Nov 1, 2022 People Responsible ? Elizabeth Winke, Controller & Interim CFO & Nadine Blanco, Manager of Financial Strategy and Budgeting Finding 2022-002 Corrective Action Steps Taken ? The management company, on behalf of Plymouth Educational Center, is working with the equipment vendor to rectify the shipping issue. Future Steps to be implemented ? The technology team will include receipt dates within the equipment tracking system and will follow up on any discrepancies identified from purchasing, to receipt of goods, to payment of goods. Additionally, those governed with approval of invoices will verify receipt of equipment prior to invoice approval and payment. Monitoring Plan ? Equipment inventory will be verified quarterly for new inventory purchases versus grant reimbursements to confirm all inventory has been received and is accounted for against the grant, including appropriate tagging of equipment. Date of Completion ? November 1, 2022 Person Responsible ? Roberto Vargas, Director of IT, and Karey Henderson, Managing Director of Operations PLYMOUTH
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