EIN: 383305177
UEI: RLB7KG9KLR53
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 84 [Department of Education]
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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 December 15, 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 15, 2026 (79 days ago).
What is a management decision? →Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year - 251960, 251970 Pass through Entity - Michigan Department of Education Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes 2024 001 Criteria - The Academy must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the Academy is required to have controls in place to ensure the accuracy of the request for reimbursement. Condition - The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Questioned Costs - None Context Monthly reimbursement claim requests do not have evidence of a second review. However, monthly claim requests are supported by underlying detail from the point of sale system. Cause and Effect The absence of a secondary review comparing meal data from the Academy's meal tracking point of sale system to the inputs into the MiND system resulted in the Academy being reimbursed for inaccurate amounts. Recommendation The Academy should implement a control where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate and that it agrees with the Academy’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan The Academy agrees with the recommendation and intends to implement the related procedures.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year - 251960, 251970 Pass through Entity - Michigan Department of Education Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes 2024 001 Criteria - The Academy must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the Academy is required to have controls in place to ensure the accuracy of the request for reimbursement. Condition - The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Questioned Costs - None Context Monthly reimbursement claim requests do not have evidence of a second review. However, monthly claim requests are supported by underlying detail from the point of sale system. Cause and Effect The absence of a secondary review comparing meal data from the Academy's meal tracking point of sale system to the inputs into the MiND system resulted in the Academy being reimbursed for inaccurate amounts. Recommendation The Academy should implement a control where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate and that it agrees with the Academy’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan The Academy agrees with the recommendation and intends to implement the related procedures.
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025
2024-001
FAC accepted this audit on October 31, 2024 — management decision was due May 1, 2025.
Assistance Listing, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year - 241960 and 241970 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - The Academy must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the Academy is required to have controls in place to ensure the accuracy of the request for reimbursement. Condition - The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Questioned Costs - None Context - Monthly reimbursement claim requests do not have evidence of a second review. However, monthly claim requests are supported by underlying detail from the point of sale system. Cause and Effect - The absence of a secondary review comparing meal data from the Academy's meal tracking point of sale system to the inputs into the MiND system resulted in the Academy being reimbursed for inaccurate amounts. Recommendation - The Academy should implement a control where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate and that it agrees with the Academy’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - The Academy agrees with the recommendation and intends to implement the related procedures.
Show full finding ▾Hide full finding ▴Assistance Listing, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year - 241960 and 241970 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - The Academy must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the Academy is required to have controls in place to ensure the accuracy of the request for reimbursement. Condition - The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Questioned Costs - None Context - Monthly reimbursement claim requests do not have evidence of a second review. However, monthly claim requests are supported by underlying detail from the point of sale system. Cause and Effect - The absence of a secondary review comparing meal data from the Academy's meal tracking point of sale system to the inputs into the MiND system resulted in the Academy being reimbursed for inaccurate amounts. Recommendation - The Academy should implement a control where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate and that it agrees with the Academy’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - The Academy agrees with the recommendation and intends to implement the related procedures.
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2024
FAC accepted this audit on February 6, 2024 — management decision was due August 6, 2024.
FAC accepted this audit on December 4, 2022 — management decision was due June 4, 2023.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on November 15, 2020 — management decision was due May 15, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
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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