EIN: 383477914
UEI: MGCPKF64JJ15
Audited by: Lewis & Knopf CPAs PC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 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 (85 days ago).
What is a management decision? →The Academy requested cash reimbursement in excess of expenditures for the program listed above. The Academy submitted reimbursement requests for FY 24-25 subsequent to the June 30, 2025 year-end for $27,278. The Academy only incurred $ 18,721 in expenditures charged to the grant code, creating cash requests in excess of expenditures. Questioned Costs: $8,557 Context: The Academy had requested cash reimbursement without first incurring the necessary expenditures. Cause/Effect: The Academy requested cash in excess of expenditures in the amount of $8,557. The Academy recorded the over-request as deferred revenue as of June 30, 2025. The SEFA presentation reflects the net of accrued revenue and deferred revenue balances. Recommendation: We recommend that the Academy has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the deficiency. See corrective action plan.
Show full finding ▾Hide full finding ▴Program Name: Title IV 24-25 (ALN #84.424, Project #250750-2425) Pass-through Entity: ¬– Michigan Department of Education Finding Type: Cash Management (Material Weakness) Criteria: Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts were requested before expenses were actually incurred. Condition: The Academy requested cash reimbursement in excess of expenditures for the program listed above. The Academy submitted reimbursement requests for FY 24-25 subsequent to the June 30, 2025 year-end for $27,278. The Academy only incurred $ 18,721 in expenditures charged to the grant code, creating cash requests in excess of expenditures. Questioned Costs: $8,557 Context: The Academy had requested cash reimbursement without first incurring the necessary expenditures. Cause/Effect: The Academy requested cash in excess of expenditures in the amount of $8,557. The Academy recorded the over-request as deferred revenue as of June 30, 2025. The SEFA presentation reflects the net of accrued revenue and deferred revenue balances. Recommendation: We recommend that the Academy has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the deficiency. See corrective action plan.
see corrective action plan
The Academy requested cash reimbursement in excess of expenditures for the program listed above. The Academy submitted reimbursement requests totaling $298,843 related to the June 30, 2025 year-end. The Academy only incurred $181,428 in expenditures charged to the grant code, creating cash requests in excess of expenditures. Questioned Costs: $117,415 Context: The Academy had requested cash reimbursement without first incurring the necessary expenditures. Cause/Effect: The Academy requested cash in excess of expenditures in the amount of $117,415. Recommendation: We recommend that the Academy has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the deficiency. See corrective action plan.
Show full finding ▾Hide full finding ▴Program Name: ARP Grow Your Own (ALN #21.027, Project #232423-20231) Pass-through Entity: Michigan Department of Education Finding Type: Cash Management (Material Weakness) Criteria: Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts were requested before expenses were actually incurred. Condition: The Academy requested cash reimbursement in excess of expenditures for the program listed above. The Academy submitted reimbursement requests totaling $298,843 related to the June 30, 2025 year-end. The Academy only incurred $181,428 in expenditures charged to the grant code, creating cash requests in excess of expenditures. Questioned Costs: $117,415 Context: The Academy had requested cash reimbursement without first incurring the necessary expenditures. Cause/Effect: The Academy requested cash in excess of expenditures in the amount of $117,415. Recommendation: We recommend that the Academy has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the deficiency. See corrective action plan.
see corrective action plan
FAC accepted this audit on November 1, 2024 — management decision was due May 1, 2025.
FAC accepted this audit on November 17, 2023 — management decision was due May 17, 2024.
FAC accepted this audit on November 10, 2022 — management decision was due May 10, 2023.
FAC accepted this audit on November 1, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on November 11, 2020 — management decision was due May 11, 2021.
FAC accepted this audit on October 20, 2019 — management decision was due April 20, 2020.
FAC accepted this audit on October 28, 2018 — management decision was due April 28, 2019.
FAC accepted this audit on November 13, 2017 — management decision was due May 13, 2018.
FAC accepted this audit on November 16, 2016 — management decision was due May 16, 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.
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