EIN: 386001233
UEI: NMKECCNYLEL1
Audited by: Lewis & Knopf CPAs PC
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 11, 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 11, 2026 (79 days ago).
What is a management decision? →FAC accepted this audit on October 30, 2024 — management decision was due April 30, 2025.
FAC accepted this audit on November 15, 2023 — management decision was due May 15, 2024.
FAC accepted this audit on November 2, 2022 — management decision was due May 2, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
FAC accepted this audit on November 11, 2020 — management decision was due May 11, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
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, 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.
Show full finding ▾Hide full finding ▴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, 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.
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2018-001
FAC accepted this audit on November 29, 2018 — management decision was due May 29, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 13, 2017 — management decision was due May 13, 2018.
FAC accepted this audit on November 16, 2016 — management decision was due May 16, 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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