EIN: 386000858
UEI: FLK2J7JPMA27
Audited by: REHMANN ROBSON LLC
Oversight agency: 10 [Department of Agriculture]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 10, 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 10, 2026 (79 days ago).
What is a management decision? →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 and 10.555; Passed through Michigan Department of Education; Award Numbers 241970, 251970, 241960, and 251960. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as comply with purchasing standards set forth in the Uniform Guidance. 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 Federal Government. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. Cause. This condition was caused by management's 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. 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. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Show full finding ▾Hide full finding ▴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 and 10.555; Passed through Michigan Department of Education; Award Numbers 241970, 251970, 241960, and 251960. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as comply with purchasing standards set forth in the Uniform Guidance. 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 Federal Government. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. Cause. This condition was caused by management's 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. 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. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Auditor Description of Condition and Effect. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. 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. 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. Corrective Action. The District will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025
2024-004
FAC accepted this audit on October 28, 2024 — management decision was due April 28, 2025.
Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Activites allowed or unallowed and cost principles). Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553 and 10.555. Criteria. A single individual should not record the transaction in the accounting records without independent review from another employee. Condition. Throughout the year journal entries were posted without independent approval. Cause. This condition was the result of a lack of internal controls in place to ensure that each journal entry is independently approved before entered into the system. Effect. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely manner. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District's journal entries be independently reviewed, signed and dated, as evidence of this control. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Show full finding ▾Hide full finding ▴Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Activites allowed or unallowed and cost principles). Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553 and 10.555. Criteria. A single individual should not record the transaction in the accounting records without independent review from another employee. Condition. Throughout the year journal entries were posted without independent approval. Cause. This condition was the result of a lack of internal controls in place to ensure that each journal entry is independently approved before entered into the system. Effect. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely manner. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District's journal entries be independently reviewed, signed and dated, as evidence of this control. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Auditor Description of Condition and Effect. Throughout the year journal entries were posted without independent approval. As a result of this condition, the District is exposed to an increased risk that misstatements or misappropriations might occur and not be detected by management in a timely manner. Auditor Recommendation. We recommend that the District's journal entries be independently reviewed, signed and dated, as evidence of this control. Corrective Action. The District will implement a new procedure to ensure each journal entry goes through a review process before being posted. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025
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 and 10.555. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as comply with purchasing standards set forth in the Uniform Guidance. 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 Federal Government. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. Cause. This condition was caused by management's 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. 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. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Show full finding ▾Hide full finding ▴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 and 10.555. Criteria. Recipients of federal awards are required to follow their own internal purchasing policies, as well as comply with purchasing standards set forth in the Uniform Guidance. 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 Federal Government. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. Cause. This condition was caused by management's 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. 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. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Auditor Description of Condition and Effect. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. 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. 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. Corrective Action. The District will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025
Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553 and 10.555. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recoment thata secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Show full finding ▾Hide full finding ▴Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553 and 10.555. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recoment thata secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Auditor recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. Corrective Action. The District will implement a thorough review process of entered data prior to certification of claims data. The District will also implement a secondary review of claims data that will be done by a District finance department staff to ensure proper claims data. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025
FAC accepted this audit on October 20, 2016 — management decision was due April 20, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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