EIN: 386000792
UEI: W4L6K1T5AWX7
Audited by: MANER COSTERISAN
Oversight agency: 10 [Department of Agriculture]
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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 29, 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 29, 2026 (74 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 October 16, 2024 — management decision was due April 16, 2025.
FAC accepted this audit on November 1, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on November 2, 2022 — management decision was due May 2, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
The District?s food service fund balance was $239,320 at June 30, 2021, which exceeded three months of operating costs by $51,044. Context: The District was aware that they needed to maintain a fund balance in the food service fund of not more than three months of operating cost; however, as a result of the Summer Food Service program in the current year, the District did not have time to spend down the fund balance prior to June 30, 2021. Questioned costs: $0 Cause: As a result of the Summer Food Service program, the District received a significant increase in federal reimbursements for the meals distributed during the year ended June 30, 2021. Recommendation: The District should develop a plan to spend down the fund balance of the food service fund during the year ended June 30, 2021 in order to maintain fund balance of not more than three months of operating cost in the food service fund. View of Responsible Officials: The Business Manager and Food Service Director concur with the facts of this finding and is implementing a plan to spend down the food service fund balance during the upcoming year.
Show full finding ▾Hide full finding ▴2021-002 Considered a significant deficiency Federal Program: Child Nutrition Cluster - CFDA #10.555 and #10.559 Criteria: The United States Department of Agriculture requires that entities receiving federal funding through the Child Nutrition Cluster maintain a fund balance that does not exceed three months of operating cost. Condition: The District?s food service fund balance was $239,320 at June 30, 2021, which exceeded three months of operating costs by $51,044. Context: The District was aware that they needed to maintain a fund balance in the food service fund of not more than three months of operating cost; however, as a result of the Summer Food Service program in the current year, the District did not have time to spend down the fund balance prior to June 30, 2021. Questioned costs: $0 Cause: As a result of the Summer Food Service program, the District received a significant increase in federal reimbursements for the meals distributed during the year ended June 30, 2021. Recommendation: The District should develop a plan to spend down the fund balance of the food service fund during the year ended June 30, 2021 in order to maintain fund balance of not more than three months of operating cost in the food service fund. View of Responsible Officials: The Business Manager and Food Service Director concur with the facts of this finding and is implementing a plan to spend down the food service fund balance during the upcoming year.
Homer Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2021. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2021 District contact person: Business 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 - Financial Statement Audit Finding 2021-001 Considered a material weakness Recommendation: We recommend that the District take steps to assure that material journal entries are not necessary at the time future audit analysis is performed. Action to be taken: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as needed upgrades to equipment. Compliance Finding Finding 2021-002 Considered a significant deficiency Recommendation: The District should develop a plan to spend down the fund balance of the food service fund during the year ended June 30, 2022 in order to maintain fund balance of not more than three months of operating cost in the food service fund. Action to be taken: The District has taken steps to begin spending down the food service fund balance and will have spent down fund balance to an allowable amount by June 30, 2022.
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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