EIN: 383360828
UEI: NYJTUNGXYQ13
Audited by: CBIZ CPAs P.C.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
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 3, 2024 — management decision was due June 3, 2025.
FAC accepted this audit on November 25, 2023 — management decision was due May 25, 2024.
FAC accepted this audit on November 28, 2022 — management decision was due May 28, 2023.
FAC accepted this audit on November 22, 2021 — management decision was due May 22, 2022.
Program Income Finding Type ? Noncompliance with laws and regulations. Repeat Finding ? Yes (2020-001) 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 5.62 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 ▴Program Income Finding Type ? Noncompliance with laws and regulations. Repeat Finding ? Yes (2020-001) 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 5.62 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 (2020-001) 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 5.62 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: Terrence Curry (CFO/COO). Planned Completion Date (TBD or Date): Spend-down plan currently implemented and expected completion prior to June 30, 2022.
2020-001
FAC accepted this audit on December 10, 2020 — management decision was due June 10, 2021.
Program Income 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 3.24 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 ▴Program Income 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 3.24 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: The business office will implement additional policies and procedures for the School Food Service Account?s fund balance: 1. School Food Service Fund balance will be monitored monthly and a formal midyear review will be performed to ensure there is an appropriate fund balance. Responsible Department: Business department and Program Director. Responsible Person: All applicable team and subcontractors that fill these roles. Business office responsible party to take the lead in initiating and implementing. Planned Completion Date (TBD or Date): Review process to be established by 12/31/2020.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 25, 2018 — management decision was due May 25, 2019.
FAC accepted this audit on November 20, 2017 — management decision was due May 20, 2018.
FAC accepted this audit on November 6, 2016 — management decision was due May 6, 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.
Browse other Single Audit organizations in Michigan →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
