EIN: 386000316
UEI: KDSWM7K4NZB9
Data as of August 24, 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 (70 days ago).
What is a management decision? →Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559; All award numbers. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the District. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. A recipient of federal awards is also required to obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Condition. The District indicated that they have not been completing suspension and debarment checks on District vendors. The District also indicated that they did not obtain quotes for a purchase over the micropurchase threshold but less than the small purchase threshold. Cause. This condition was caused by a lack of management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. The District was exposed to the risk that disbursements of federal awards were not subject to full and open competition. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. We also recommend that the District obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. View of Responsible Officials. The District agrees with the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559; All award numbers. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the District. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. A recipient of federal awards is also required to obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Condition. The District indicated that they have not been completing suspension and debarment checks on District vendors. The District also indicated that they did not obtain quotes for a purchase over the micropurchase threshold but less than the small purchase threshold. Cause. This condition was caused by a lack of management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. The District was exposed to the risk that disbursements of federal awards were not subject to full and open competition. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. We also recommend that the District obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. View of Responsible Officials. The District agrees with the finding and has prepared a corrective action plan.
Corrective Action Plan Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in the Plainwell Community Schools Single Audit report for the year ended June 30, 2025, and corrective actions to be completed. 2025-001 – Procurement, Suspension and Debarment Auditor Description of Condition and Effect. The District indicated that they not have been completing suspension and debarment checks on District vendors. The District also indicated that they did obtain of quotes for a purchase over the micropurchase threshold but less than the small purchase threshold. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. The District was exposed to the risk that disbursements of federal awards were not subject to full and open competition. Auditor Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. We also recommend that the District obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Corrective Action. The District will review vendors with over $25,000 spent in federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. The District will also obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Responsible Person. Melissa Gelbaugh, Finance Director Anticipated Completion Date. June 30, 2026
FAC accepted this audit on October 21, 2018 — management decision was due April 21, 2019.
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