EIN: 383325411
UEI: K7TMV1A6MXS7
Audited by: CBIZ CPAs P.C
Oversight agency: 84 [Department of Education]
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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 February 27, 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 August 27, 2026 (7 days ago).
What is a management decision? →FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on November 21, 2023 — management decision was due May 21, 2024.
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Show full finding ▾Hide full finding ▴REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding and Recommendation - Finding: 2023‐001 (repeat finding 2022-002, 2021‐001 & 2020‐002) Finding Type: Noncompliance with laws and regulations. Condition: The Academy NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. Recommendation: The Academy should ensure it has proper internal controls in place to comply with its annual external reporting requirements in accordance with state law. Corrective Action Plan - The management company for the Academy will work with the Academy leadership to increase expenditures in a manner necessary to spend down the excess fund balance in an allowable and timely fashion. The spend down plan will include improvements to the food service program, including adding an additional food service support position. The number of salad bar offerings and daily hot breakfast options will be increased for all grade levels. The Academy will also explore allowable options for spending funds on supplies, equipment and initiatives that will create sustainable improvements to the food service program for future years. Responsible Department - Finance department and Food Service department Responsible Persons - Melinda Benkovsky, VP of Finance Gwen Hovey, Food Service Coordinator Planned Completion Date (TBD or Date) - June 30, 2024
2022-002, 2021-001, 2020-002
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
REPEAT FINDING ? 2021-001 & 2020-002 Finding Type ? Noncompliance with laws and regulations Program Income Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance as of June 30, 2022. The Academy had approximately 10.13 months of expenditures as fund balance as of June 30, 2022. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy agrees with the finding and is implementing procedures in order to prevent this noncompliance in the future.
Show full finding ▾Hide full finding ▴REPEAT FINDING ? 2021-001 & 2020-002 Finding Type ? Noncompliance with laws and regulations Program Income Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance as of June 30, 2022. The Academy had approximately 10.13 months of expenditures as fund balance as of June 30, 2022. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy agrees with the finding and is implementing procedures in order to prevent this noncompliance in the future.
CORRECTIVE ACTION PLAN: The management company for the Academy will work with the Academy leadership to increase expenditures in a manner necessary to spend down the excess fund balance in an allowable and timely fashion. The spend down plan will include improvements to the food service program, including adding an additional food service support position. The number of salad bar offerings and daily hot breakfast options will be increased for all grade levels. The Academy will also explore allowable options for spending funds on supplies, equipment and initiatives that will create sustainable improvements to the food service program for future years. RESPONSIBLE DEPARTMENT: Finance department and Food Service department. RESPONSIBLE PERSONS: Melinda Benkovsky, VP of Finance Gwen Hovey, Food Service Coordinator PLANNED COMPLETION DATE (TBD OR DATE): June 30, 2023
2021-001
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
REPEAT FINDING - 2020-002 Finding Type ? Noncompliance with laws and regulations Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance as of June 30, 2021. The Academy had approximately 4.14 months of expenditures as fund balance as of June 30, 2021. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy agrees with the finding and is implementing procedures in order to prevent this noncompliance in the future.
Show full finding ▾Hide full finding ▴REPEAT FINDING - 2020-002 Finding Type ? Noncompliance with laws and regulations Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance as of June 30, 2021. The Academy had approximately 4.14 months of expenditures as fund balance as of June 30, 2021. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy agrees with the finding and is implementing procedures in order to prevent this noncompliance in the future.
Findings and Recommendations: 2021 ? 001: Repeat Finding (2020-002) Finding Type: Noncompliance with Laws and Regulations. Condition: The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures at June 30, 2021. The Academy had approximately 4.14 months of expenditures as fund balance at June 30, 2021. Recommendation: The Academy should submit a spend down plan and obtain Michigan Department of Education?s prior approval to improve the food quality or take other action to improve the program in accordance with 7 CFR 210.19(a)(2). Corrective Action Plan: The Academy is aware of the finding and has implemented procedures in order to prevent further noncompliance in the future. The Academy is working towards completion of the spend down plan currently in place which was previously approved by Michigan Department of Education. Responsible Department: Business department and Food Service department. Responsible Person: Dr. Joseph Payton (School Leader). Planned Completion Date (TBD or Date): Spend-down plan currently implemented and expected completion prior to June 30, 2022.
2020-002
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
Finding Type ? Noncompliance with laws and regulations. Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance as of June 30, 2020. The Academy had approximately 5.3 months of expenditures as fund balance as of June 30, 2020. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy agrees with the finding and is implementing procedures in order to prevent this noncompliance in the future.
Show full finding ▾Hide full finding ▴Finding Type ? Noncompliance with laws and regulations. Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance as of June 30, 2020. The Academy had approximately 5.3 months of expenditures as fund balance as of June 30, 2020. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy agrees with the finding and is implementing procedures in order to prevent this noncompliance in the future.
CORRECTIVE ACTION PLAN CONTACT: DR. MARK GABLE OVERSIGHT AGENCY: U.S. DEPARTMENT OF AGRICULTURE Pontiac Academy for Excellence respectfully submits the following corrective action plan for the year ended June 30, 2020. Auditor: Croskey Lanni, PC 345 Diversion Street Rochester, MI 48307 Audit Period: Year ended June 30, 2020 District responsible individual to implement this plan: Dr. Mark Gable, Head of School The finding above, from the June 30, 2020 schedule of findings and questioned costs, is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding - Federal Awards Finding 2020-002: Noncompliance Recommendation: The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Action to be taken: The Academy will implement an appropriate budget and required Michigan Department of Education corrective action plan for 2020-2021 to adequately reduce the excess fund balance to an acceptable level.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on October 21, 2018 — management decision was due April 21, 2019.
FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
FAC accepted this audit on October 20, 2016 — management decision was due April 20, 2017.
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