EIN: 386000810
UEI: L2HLXP15AV28
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 21, 2024. 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 May 21, 2025 (458 days ago).
What is a management decision? →Finding Type. Material Noncompliance; Material Weakness in Internal Controls over Compliance. Federal program(s) U.S. Department of Education - COVID-19 - Education Stabilization Fund (ALN 84.425D, 84.425U and 84.425W); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Condition. One of the contracts selected for testing that were subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. In addition, another contract selected for testing had the Wage Rate Requirements required provision, however, the District could not obtain the required certified payrolls. Cause. The District does not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements. Effect. The District did not follow federal requirements to include the prevailing wage rate provision in its contract and the requirement to obtain the related certified payroll. Questioned Costs. The total charges included in our sample that were not supported by allowable documentation amounted to $297,973. Recommendation. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. View of Responsible Officials. District officials will ensure that construction contracts contain these requirements during the bidding and/or proposal process. Responsible Official. Superintendent and Director of Finance. Estimated Completion Date. June 30, 2025.
Show full finding ▾Hide full finding ▴Finding Type. Material Noncompliance; Material Weakness in Internal Controls over Compliance. Federal program(s) U.S. Department of Education - COVID-19 - Education Stabilization Fund (ALN 84.425D, 84.425U and 84.425W); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Condition. One of the contracts selected for testing that were subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. In addition, another contract selected for testing had the Wage Rate Requirements required provision, however, the District could not obtain the required certified payrolls. Cause. The District does not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements. Effect. The District did not follow federal requirements to include the prevailing wage rate provision in its contract and the requirement to obtain the related certified payroll. Questioned Costs. The total charges included in our sample that were not supported by allowable documentation amounted to $297,973. Recommendation. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. View of Responsible Officials. District officials will ensure that construction contracts contain these requirements during the bidding and/or proposal process. Responsible Official. Superintendent and Director of Finance. Estimated Completion Date. June 30, 2025.
2024-001 – Special Tests and Provisions – Wage Rate Requirements (repeat). U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D, 84.425U and 84.425W); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: One of the contracts selected for testing that was subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. In addition, another contract selected for testing had the Wage Rate Requirements required provision, however, the District was unable to obtain the required certified payrolls. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bidding and/or proposal process. Responsible Person: Rebecca Jones, Superintendent and Kendra Leib, Director of Finance. Anticipated Completion Date: June 30, 2025.
2023-002
FAC accepted this audit on January 30, 2024 — management decision was due July 30, 2024.
2023-001 – Allowable Costs/Cost Principles – Timesheets Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Controls over Compliance Federal program(s) U.S. Department of Education - COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies, which require timesheets include signature by the individual and evidence of approval by the individual's supervisor. Condition. Two out of forty disbursements selected for testing did not include the required documentation by the employee and approvals by their supervisor. Cause. Management did not consistently follow its documented payroll policies related to timesheet documentation during the year. Effect. As a result of this condition, the District was exposed to increased risk that payroll charges of federal awards could be made for unallowable costs. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its written policies and procedures over federal awards to ensure that all timesheets have the appropriate documentation and evidence of review and approval prior to payment. View of Responsible Officials. The business office will be reviewing that all timesheets are signed by employees and approved by their supervisor prior to payment. Responsible Official. Superintendent and Business Manager Estimated Completion Date. June 30, 2024
Show full finding ▾Hide full finding ▴2023-001 – Allowable Costs/Cost Principles – Timesheets Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Controls over Compliance Federal program(s) U.S. Department of Education - COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies, which require timesheets include signature by the individual and evidence of approval by the individual's supervisor. Condition. Two out of forty disbursements selected for testing did not include the required documentation by the employee and approvals by their supervisor. Cause. Management did not consistently follow its documented payroll policies related to timesheet documentation during the year. Effect. As a result of this condition, the District was exposed to increased risk that payroll charges of federal awards could be made for unallowable costs. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its written policies and procedures over federal awards to ensure that all timesheets have the appropriate documentation and evidence of review and approval prior to payment. View of Responsible Officials. The business office will be reviewing that all timesheets are signed by employees and approved by their supervisor prior to payment. Responsible Official. Superintendent and Business Manager Estimated Completion Date. June 30, 2024
Finding: 2023-001 – Allowable Costs/Cost Principles – Timesheets U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: Two out of forty disbursements selected for testing did not include the required documentation by the employee and approvals by their supervisor. As a result of this condition, the District was exposed to increased risk that payroll charges of federal awards could be made for unallowable costs. Auditor Recommendation: We recommend that the District review its written policies and procedures over federal awards to ensure that all timesheets have the appropriate documentation and evidence of review and approval prior to payment. Corrective Action: The business office will be reviewing that all timesheets are signed by employees and approved by their supervisor prior to payment. Responsible Person: Rebecca Jones, Superintendent and Tara Newman, Business Manager Anticipated Completion Date: June 30, 2024
2023-002 – Special Tests and Provisions – Wage Rate Requirements Finding Type. Material Noncompliance; Material Weakness in Internal Controls over Compliance. Federal program(s) U.S. Department of Education - COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations, which include a requirement to obtain weekly certified payrolls from contractors. Condition. Three of the contracts selected for testing that were subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. Cause. The District does not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements. Effect. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Questioned Costs. The total charges included in our sample that were not supported by allowable documentation amounted to $706,521. Recommendation. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. View of Responsible Officials. District officials will ensure that construction contracts contain these requirements during the bidding and/or proposal process. Responsible Official. Superintendent and Business Manager Estimated Completion Date. June 30, 2024
Show full finding ▾Hide full finding ▴2023-002 – Special Tests and Provisions – Wage Rate Requirements Finding Type. Material Noncompliance; Material Weakness in Internal Controls over Compliance. Federal program(s) U.S. Department of Education - COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations, which include a requirement to obtain weekly certified payrolls from contractors. Condition. Three of the contracts selected for testing that were subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. Cause. The District does not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements. Effect. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Questioned Costs. The total charges included in our sample that were not supported by allowable documentation amounted to $706,521. Recommendation. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. View of Responsible Officials. District officials will ensure that construction contracts contain these requirements during the bidding and/or proposal process. Responsible Official. Superintendent and Business Manager Estimated Completion Date. June 30, 2024
Finding: 2023-002 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: Three of the contracts selected for testing that were subject to the Wage Rate Requirements did not include the required provision, and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bidding and/or proposal process. Responsible Person: Rebecca Jones, Superintendent and Tara Newman, Business Manager Anticipated Completion Date: June 30, 2024
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
2020-002 ? Program Income - Food Service Fund Balance Finding Type. Immaterial Noncompliance Federal program(s) U.S. Department of Agriculture - Child Nutrition Cluster (CFDA# 10.553, 10.555 and 10.559); Passed through MDE; All project numbers Criteria. The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14(b)]. Condition. As of June 30, 2020, the District's fund balance exceeded three months' average of operating expenses. Cause. This condition appears to be the result of additional revenues received from the unanticipated school closure program. Effect. As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District file the required spending plan with the Michigan Department of Education and closely monitor its budget during the year ended June 30, 2021 to ensure that fund balance is reduced to an appropriate level. View of Responsible Officials. The additional fund balance is a result of additional revenues from the unanticipated school closure. Management will file the required spending plan and spend down the additional fund balance in the 2020-2021 fiscal year. Responsible Officials. Director of Business Operations and Food Service Director Estimated Completion Date. June 30, 2021
Show full finding ▾Hide full finding ▴2020-002 ? Program Income - Food Service Fund Balance Finding Type. Immaterial Noncompliance Federal program(s) U.S. Department of Agriculture - Child Nutrition Cluster (CFDA# 10.553, 10.555 and 10.559); Passed through MDE; All project numbers Criteria. The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14(b)]. Condition. As of June 30, 2020, the District's fund balance exceeded three months' average of operating expenses. Cause. This condition appears to be the result of additional revenues received from the unanticipated school closure program. Effect. As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District file the required spending plan with the Michigan Department of Education and closely monitor its budget during the year ended June 30, 2021 to ensure that fund balance is reduced to an appropriate level. View of Responsible Officials. The additional fund balance is a result of additional revenues from the unanticipated school closure. Management will file the required spending plan and spend down the additional fund balance in the 2020-2021 fiscal year. Responsible Officials. Director of Business Operations and Food Service Director Estimated Completion Date. June 30, 2021
Finding: 2020-002 ? Program Income - Food Service Fund Balance Auditor Description of Condition and Effect: As of June 30, 2020, the District's fund balance exceeded three months' average of operating expenses. As a result of this condition, the District did not fully comply with USDA fund balance requirements. Auditor Recommendation: We recommend the District file the required spending plan with the Michigan Department of Education and closely monitor its budget during the year ended June 30, 2021 to ensure that fund balance is reduced to an appropriate level. Corrective Action: The additional fund balance is a result of additional revenues from the unanticipated school closure. Management will file the required spending plan and spend down the additional fund balance in the 2020-2021 fiscal year. Responsible Person: Becky Jones, Director of Business Operations and Jeremy Yettaw, Food Service Director Anticipated Completion Date: June 30, 2021
2020-003 ? Eligibility Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance Federal program(s) U.S. Department of Agriculture Child Nutrition Cluster (CFDA# 10.553, 10.555 and 10.559); Passed through MDE; All project numbers Criteria. Recipients of federal awards are responsible for compliance with various requirements in accordance with the Uniform Guidance and the award agreement. The Child Nutrition Cluster requires that students receiving free or reduced rate meals meet certain income guidelines, unless they are categorically eligible by being homeless, a migrant, or a runaway. Eligibility determinations should be supported by an application or other documentation. Condition. In our sample of 40 applications from all students receiving free or reduced cost meals during the year, we noted one instance in which the student's eligibility determination was not supported by a properly completed application or direct certification. The student received free-price meals during the 2020 school year. Cause. This condition appears to be the result of inadequate document retention and organization policies. Effect. As a result of this condition, the District requested grant reimbursements without the proper support. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that management ensures all documentation is retained and properly supports the determination for all free and reduced lunch applications and direct certification lists. View of Responsible Officials. Management will be reviewing and updating the process to ensure the District retains and collects proper documentation for free and reduced lunch applications and the direct certification list. Responsible Officials. Director of Business Operations and Food Service Director Estimated Completion Date. June 30, 2021
Show full finding ▾Hide full finding ▴2020-003 ? Eligibility Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance Federal program(s) U.S. Department of Agriculture Child Nutrition Cluster (CFDA# 10.553, 10.555 and 10.559); Passed through MDE; All project numbers Criteria. Recipients of federal awards are responsible for compliance with various requirements in accordance with the Uniform Guidance and the award agreement. The Child Nutrition Cluster requires that students receiving free or reduced rate meals meet certain income guidelines, unless they are categorically eligible by being homeless, a migrant, or a runaway. Eligibility determinations should be supported by an application or other documentation. Condition. In our sample of 40 applications from all students receiving free or reduced cost meals during the year, we noted one instance in which the student's eligibility determination was not supported by a properly completed application or direct certification. The student received free-price meals during the 2020 school year. Cause. This condition appears to be the result of inadequate document retention and organization policies. Effect. As a result of this condition, the District requested grant reimbursements without the proper support. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that management ensures all documentation is retained and properly supports the determination for all free and reduced lunch applications and direct certification lists. View of Responsible Officials. Management will be reviewing and updating the process to ensure the District retains and collects proper documentation for free and reduced lunch applications and the direct certification list. Responsible Officials. Director of Business Operations and Food Service Director Estimated Completion Date. June 30, 2021
Finding: 2020-003 ? Eligibility Auditor Description of Condition and Effect: In our sample of 40 applications from all students receiving free or reduced cost meals during the year, we noted one instance in which the student's eligibility determination was not supported by a properly completed application or direct certification. The student received free-price meals during the 2020 school year. As a result of this condition, the District requested grant reimbursements without the proper support. Auditor Recommendation: We recommend that management ensures all documentation is retained and properly supports the determination for all free and reduced lunch applications and direct certification lists. Corrective Action: Management will be reviewing and updating the process to ensure the District retains and collects proper documentation for free and reduced lunch applications and the direct certification list. Responsible Person: Becky Jones, Director of Business Operations and Jeremy Yettaw, Food Service Director Anticipated Completion Date: June 30, 2021
FAC accepted this audit on September 11, 2017 — management decision was due March 11, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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