EIN: 386000341
UEI: MNZQXYUEL939
Audited by: MANER COSTERIDAN
Oversight agency: 10 [Department of Agriculture]
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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 December 9, 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 9, 2026 (86 days ago).
What is a management decision? →FAC accepted this audit on October 28, 2024 — management decision was due April 28, 2025.
FAC accepted this audit on November 1, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on November 1, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on October 11, 2022 — management decision was due April 11, 2023.
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
Fennville Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2021-2022 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess funds cannot be transferred to the general fund except to the extent of the allowable indirect costs transfer. Questioned costs: None Cause: The District?s received more funding than anticipated through the seamless summer option meals and was unable to reduce the fund balance before year end. Effect: The District has an excess fund balance in the non-profit food service fund. Recommendation: The District should submit and implement a spend down plan for the 2021-2022 school year that will adequately reduce the food service fund balance to an acceptable level in accordance with MDE guidelines. District?s Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴Finding 2021-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster CFDA #: 10.555 and 10.559 Federal agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 200902, 200900, and 210904 Criteria: In order to comply with Michigan Department of Education requirements, the District?s food service fund balance cannot exceed three months of operating expenditures. Condition: Fennville Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2021-2022 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess funds cannot be transferred to the general fund except to the extent of the allowable indirect costs transfer. Questioned costs: None Cause: The District?s received more funding than anticipated through the seamless summer option meals and was unable to reduce the fund balance before year end. Effect: The District has an excess fund balance in the non-profit food service fund. Recommendation: The District should submit and implement a spend down plan for the 2021-2022 school year that will adequately reduce the food service fund balance to an acceptable level in accordance with MDE guidelines. District?s Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Fennville Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2021. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2021 District contact person: John Solomon, Business Office Manager The findings from the June 30, 2021 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding- Federal Award Findings and Question Costs Finding 2021-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should submit and implement a spend down plan for the 2021-2022 school year that will adequately reduce the food service fund balance to an acceptable level in accordance with MOE guidelines. Action to be taken: Management agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance to an acceptable level in accordance with MOE guidelines.
FAC accepted this audit on October 4, 2020 — management decision was due April 4, 2021.
FAC accepted this audit on September 15, 2019 — management decision was due March 15, 2020.
Personnel compensation requested for reimbursement under federal grants reflected budgetedtime worked under the program instead of actual time.Context: The District was aware that personnel compensation requested for reimbursement under federalgrants should reflect actual time worked under the program. However, the budgeted hours worked undereach specific grant were not reconciled and adjusted in a timely fashion throughout the year.Questioned Costs: $0Cause: Personnel compensation requested for reimbursement under federal grants were recorded basedon budgeted hours worked under each specific grant were not reconciled and adjusted in a timely fashionthroughout the year.Recommendation: The District should compare budgeted hours charged to federal grants with actualhours worked a timely fashion throughout the award period and make the necessary adjustments to ensurethat personnel compensation requested for reimbursement reflects actual time worked under the program.Views of Responsible Official and Planned Corrective Actions: We agree with the finding and havedeveloped procedures to strengthen internal controls over the federal grant time and effort reportingprocess.
Show full finding ▾Hide full finding ▴Section III - Federal Award Findings and Question CostsFinding 2019-001 - Significant Deficiency in Internal Control over ComplianceFederal Program: Title I, Part A - CFDA #84.010 and Title II, Part A - CFDA #84.367Criteria: Personnel compensation requested for reimbursement under federal grants should reflect actualtime worked under the program.Condition: Personnel compensation requested for reimbursement under federal grants reflected budgetedtime worked under the program instead of actual time.Context: The District was aware that personnel compensation requested for reimbursement under federalgrants should reflect actual time worked under the program. However, the budgeted hours worked undereach specific grant were not reconciled and adjusted in a timely fashion throughout the year.Questioned Costs: $0Cause: Personnel compensation requested for reimbursement under federal grants were recorded basedon budgeted hours worked under each specific grant were not reconciled and adjusted in a timely fashionthroughout the year.Recommendation: The District should compare budgeted hours charged to federal grants with actualhours worked a timely fashion throughout the award period and make the necessary adjustments to ensurethat personnel compensation requested for reimbursement reflects actual time worked under the program.Views of Responsible Official and Planned Corrective Actions: We agree with the finding and havedeveloped procedures to strengthen internal controls over the federal grant time and effort reportingprocess.
Implement system to ensure documentation budget to actual comparisons will be done quarterly as well as any required adjustments and/or amendments are being made in a timely fashion.
FAC accepted this audit on August 23, 2018 — management decision was due February 23, 2019.
FAC accepted this audit on August 21, 2017 — management decision was due February 21, 2018.
FAC accepted this audit on October 10, 2016 — management decision was due April 10, 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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