Bentley Community School District

EIN: 386001196

UEI: KWJGB3GZVJS3

Data as of August 19, 2026

10
Audit Years
7
Total Findings
5
Repeat Findings

FY 2022-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 10, 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 May 10, 2023, which was (1198 days ago).

What is a management decision? →
2022-001
Special Tests & Provisions
REPEAT
Condition

Repeat Finding 2022-001 Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555/10.559. Pass-through Entity ?? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2022. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2022. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.

Corrective Action Plan

See corrective action plan.

Prior Finding References

2021-001

About Special Tests and Provisions →

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 25, 2021. 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 April 25, 2022, which was (1578 days ago).

What is a management decision? →
2021-001
Special Tests & Provisions
REPEAT
Condition

Repeat Finding 2021-001 Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555/10.559. Pass-through Entity ?? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2021. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2021. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.

Corrective Action Plan

See corrective action plan in audit report

Prior Finding References

2020-001

About Special Tests and Provisions →

FY 2020-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 8, 2020. 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 8, 2021, which was (1930 days ago).

What is a management decision? →
2020-001
Special Tests & Provisions
REPEAT
Condition

Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555. Pass-through Entity ?? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2020. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2020. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.

Corrective Action Plan

The District had excess food service fund balance of $138,429 at June 30, 2020. A spending plan is already being developed which will be submitted to MDE for approval. Site improvements at Barhitte Elementary to reconfigure and update the kitchen ($75,000), and also purchase new lunch tables ($12,000) is planned. Also, serving lines will be completely renovated at Bentley Middle School ($50,000) and Bentley High School ($50,000). The District is in the process of obtaining pricing/bids on various items to reduce the excess fund balance.

Prior Finding References

2019-001

About Special Tests and Provisions →

FY 2019-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 17, 2019. 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 17, 2020, which was (2286 days ago).

What is a management decision? →
2019-001
Special Tests & Provisions
REPEAT
Condition

Repeat Finding 2019-001 Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555. Pass-through Entity ?? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2019. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2019. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.

Corrective Action Plan

The District had excess food service fund balance of $138,814 at June 30, 2019. A spending plan is already being developed which will be submitted to MDE for approval. Items which will be replaced include walk-in coolers and cement work at Bentley High School ($68,000) and Barhitte Elementary ($44,000). There will also be miscellaneous equipment and countertop work completed at Bentley High School ($14,000) and Barhitte Elementary ($10,000). The District is in the process of obtaining pricing/bids on various items to reduce the excess fund balance.

Prior Finding References

2018-001

About Special Tests and Provisions →

FY 2018-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 4, 2018. 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 4, 2019, which was (2665 days ago).

What is a management decision? →
2018-001
Special Tests & Provisions
REPEAT
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-001

About Special Tests and Provisions →

FY 2017-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 9, 2017. 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 9, 2018, which was (3025 days ago).

What is a management decision? →
2017-001
Special Tests & Provisions
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Special Tests and Provisions →

FY 2016-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 14, 2016. 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 14, 2017, which was (3385 days ago).

What is a management decision? →
2016-001
Cost Allowability
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →

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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