EIN: 386000391
UEI: NNNDJPFFM5S4
Audited by: PLANTE & MORAN, PLLC
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 30, 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 30, 2026 (65 days ago).
What is a management decision? →FAC accepted this audit on October 30, 2024 — management decision was due April 30, 2025.
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Condition: Certain account balances in the School District's books and records for the 2024 fiscal year were not reconciled and reviewed properly for accounts payable cutoff and, thus, an adjustment to the School District's general ledger was discussed with management during our audit process and recorded by management as a result. Planned Corrective Action: The School District agrees with the recommendation. The School District will implement procedures and controls to ensure year-end accruals and review of accounts payable cutoff are reconciled and agreed to underlying records. Contact person responsible for corrective action: Leslie Wagner, Assistant Superintendent of Finance and Operations Anticipated Completion Date: 12/31/2024
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
FAC accepted this audit on November 3, 2022 — management decision was due May 3, 2023.
FAC accepted this audit on October 25, 2021 — management decision was due April 25, 2022.
FAC accepted this audit on December 29, 2020 — management decision was due June 29, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 7, 2018 — management decision was due May 7, 2019.
FAC accepted this audit on October 15, 2017 — management decision was due April 15, 2018.
FAC accepted this audit on October 23, 2016 — management decision was due April 23, 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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