EIN: 383422824
UEI: VGERQGMVWNZ7
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 21, 2021. 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 21, 2022 (1557 days ago).
What is a management decision? →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 3.61 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 3.61 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 3.61 months of expenditures as fund balance at June 30, 2021. Recommendation: The Academy should submit a plan of action 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 working towards its spend down plan currently in place and is consistently monitoring its Food Service revenues and expenditures to lower the NSFSA fund balance. Responsible Department: Finance department and Food Service department. Responsible Person: Guinevere Hovey (Director of Food Services) in conjunction with Thomas Goodley (School Leader). 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 3.70 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 3.70 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 mid-year review will be performed to ensure there is an appropriate fund balance. 2. Spend down plans will be developed and implemented as needed to ensure fund balance does not exceed allowable amounts. Responsible Department: Finance department and Food Service department. Responsible Person: Budget manager, food service director and school leader. 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.
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