EIN: 386001064
UEI: CM4FGBPUMPX3
Audited by: UHY LLP
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 18, 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 18, 2026 (73 days ago).
What is a management decision? →FAC accepted this audit on October 23, 2024 — management decision was due April 23, 2025.
FAC accepted this audit on November 29, 2023 — management decision was due May 29, 2024.
FAC accepted this audit on November 21, 2022 — management decision was due May 21, 2023.
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 food service program. 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 $672,811 at fiscal year-end exceeded the allowable three months of expenditures threshold by $305,370. Recommendations: We recommend the District closely monitor its budget 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 a spend down plan in place and is working on purchasing capital outlay and upgrading the cafeterias. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2023.
Show full finding ▾Hide full finding ▴2022-001 U.S. DEPARTMENT OF AGRICULTURE (REPEAT 2021-001) Program Title: Child Nutrition Cluster CFDA Number(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211961, 221961, 211971 & 221971 (COVID-19) Federal Award Year: July 1, 2021 to June 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Immaterial Noncompliance (Special Test & Provisions) 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 food service program. 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 $672,811 at fiscal year-end exceeded the allowable three months of expenditures threshold by $305,370. Recommendations: We recommend the District closely monitor its budget 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 a spend down plan in place and is working on purchasing capital outlay and upgrading the cafeterias. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2023.
CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The person responsible for the corrective action is Dana Reilly, Business Manager. The plan for monitoring adherence is the Business Manager will assess where the fund balance is after all of the projects from the spend down plan are completed.
2021-001
FAC accepted this audit on September 27, 2021 — management decision was due March 27, 2022.
As of June 30, 2021, 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 food service program. 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 $413,383 at fiscal year-end exceeded the allowable three months of expenditures threshold by $110,820. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2022 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Business Manager has a spend down plan in place and is working on purchasing capital outlay and equipment for all of the kitchens. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2022.
Show full finding ▾Hide full finding ▴2021-001 U.S. DEPARTMENT OF AGRICUTURE Program Title: Child Nutrition Cluster CFDA Number(s): 10.555 & 10.559 Federal Award Number: 200900 & 210904 (COVID-19) Federal Award Year: July 1, 2020 to June 30, 2021 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Immaterial Noncompliance (Special Test & Provisions) 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, 2021, 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 food service program. 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 $413,383 at fiscal year-end exceeded the allowable three months of expenditures threshold by $110,820. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2022 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Business Manager has a spend down plan in place and is working on purchasing capital outlay and equipment for all of the kitchens. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2022.
CORRECTIVE ACTION PLAN 2021-001 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2021-22 fiscal year. The persons responsible for the corrective action are Kim Schmidt, Business Manager. The plan for monitoring adherence is the Business Manager will assess where the fund balance is after all of the projects from the spend down plan are completed.
FAC accepted this audit on September 24, 2020 — management decision was due March 24, 2021.
FAC accepted this audit on October 7, 2019 — management decision was due April 7, 2020.
FAC accepted this audit on October 15, 2018 — management decision was due April 15, 2019.
FAC accepted this audit on October 17, 2017 — management decision was due April 17, 2018.
FAC accepted this audit on October 23, 2016 — management decision was due April 23, 2017.
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