EIN: 386000947
UEI: KN3LMLELPCQ6
Audited by: BAIRD, COTTER & BISHOP, P.C.
Oversight agency: 84 [Department of Education]
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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 11, 2022. 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 11, 2023 (1181 days ago).
What is a management decision? →As of June 30, 2022, 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 Summer Seamless Option (SSO) under the National School Lunch and National School Breakfast Programs. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $322,143 at fiscal year-end exceeded the allowable three months of expenditures threshold by $220,331. Recommendations: We recommend the District closely monitor its financial activity for the year ended June 30, 2023 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Business Manager has created and submitted a spend down plan that has been approved by the Michigan Department of Education. The District expects adherence to this plan will reduce the fund balance within the Food Service Fund to an appropriate level for the year ending June 30, 2023. The District has approved the purchase of equipment that will cost $237,771 and had anticipated that it would be in service by June 30, 2022. However, there have been delays in receiving the equipment and therefore the District was unable to expend resources on the equipment prior to June 30, 2022.
Show full finding ▾Hide full finding ▴2022-001 Material Noncompliance (Special Test & Provisions) Federal Program: Child Nutrition Cluster ALN Number(s): 10.553 & 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Number: 211971, 221971, 211961, 221961 and 220910-2022 (COVID-19) 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, 2022, 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 Summer Seamless Option (SSO) under the National School Lunch and National School Breakfast Programs. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $322,143 at fiscal year-end exceeded the allowable three months of expenditures threshold by $220,331. Recommendations: We recommend the District closely monitor its financial activity for the year ended June 30, 2023 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Business Manager has created and submitted a spend down plan that has been approved by the Michigan Department of Education. The District expects adherence to this plan will reduce the fund balance within the Food Service Fund to an appropriate level for the year ending June 30, 2023. The District has approved the purchase of equipment that will cost $237,771 and had anticipated that it would be in service by June 30, 2022. However, there have been delays in receiving the equipment and therefore the District was unable to expend resources on the equipment prior to June 30, 2022.
CORRECTIVE ACTION PLAN JUNE 30, 2022 Finding 2022-001: Material Noncompliance Finding Condition: As of June 30, 2022, the District?s fund balance exceeded three months? average of operating expenses. Corrective Steps Taken: The District has ordered equipment that costs approximately $237,800, but due to supply chain issues, the equipment is not available yet. Corrective Steps to be Taken: The business manager has created and submitted a spend down plan in a timely manner and has been approved by the Michigan Department of Education. The spend down plan will alleviate the excess fund balance and it is anticipated the completion date for the corrective action plan will be before the end of the 2022-2023 fiscal year. Monitoring: The business manager, along with the superintendent, will work together to assess where the fund balance is after all the projects from the spend down plan are completed. Reasons Corrective Action Plan Note Necessary: None Name of Responsible Person for Further Information: Cheri Bush, Business Manager Questioned Costs Related to this Finding: None
2021-001
FAC accepted this audit on November 6, 2017 — management decision was due May 6, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 31, 2016 — management decision was due May 1, 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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