EIN: 386001237
UEI: KGANKADAZYF2
Audited by: Lewis & Knopf CPAs PC
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 November 6, 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 6, 2023 (1210 days ago).
What is a management decision? →Finding 2022-001 - Repeat 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, 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.
Show full finding ▾Hide full finding ▴Finding 2022-001 - Repeat 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, 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.
See corrective action plan
2021-001
FAC accepted this audit on October 24, 2021 — management decision was due April 24, 2022.
Finding 2021-001 - Repeat 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, 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.
Show full finding ▾Hide full finding ▴Finding 2021-001 - Repeat 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, 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.
September 30, 2021 The District had excess fund balance of $622,304.76 at June 30, 2020. The District submitted a spending plan for $655,932.31 which included $325,000 prior year carryover approval to complete renovation of the Armstrong Middle School cafeteria and kitchen area, as well as refrigerators, milk coolers, an ala carte station at the high school, display merchandisers, dishwashers and other furniture and equipment for elementary school cafeterias to the Michigan Department of Education on June 23, 2021. At the same time, the District submitted a request for a carryover extension. Both the spending plan and carryover extension were approved on July 28, 2021. The challenges of COVID-19 and the need to implement the Unanticipated School Closure Feeding Program, the District again exceeded the allowable three months average expenditures at June 30, 2021. Another spending plan will be developed which will again be submitted to MOE for approval by their required due date with anticipated spending to be completed by June 30, 2022. I, Paul Gaudard, am responsible for this corrective action plan.
2020-001
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
Finding 2020-001 - Repeat 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, 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.
Show full finding ▾Hide full finding ▴Finding 2020-001 - Repeat 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, 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.
The District had excess fund balance of $292,742.89 at June 30, 2019. The District submitted a spending plan for $300,000 to renovate the Armstrong Middle School cafeteria and kitchen area to the Michigan Department of Education on February 24, 2020. The plan was approved on May 7, 2020. On May 27, 2020 the District submitted a request for a carryover extension due to the scope of the project approved and MDE approved this carryover extension request on June 11, 2020. Even with this spending plan, the challenges of COVID-19 and the need to implement the Unanticipated School Closure Feeding Program, the District again exceeded the allowable three months average expenditures at June 30, 2020. Another spending plan is being developed which will again be submitted to MDE for approval by February 1, 2021 with anticipated spending to be completed by June 30, 2021. I, Paul Gaudard, am responsible for this corrective action plan.
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Finding 2019-001 - Repeat 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. -
Show full finding ▾Hide full finding ▴Finding 2019-001 - Repeat 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. -
The District had excess fund balance of $134,106.18 at June 30, 2018. the District submitted a spending plan for $160,000 to the Michigan Department of Education, which was approved to resolve this finding. Even with this spending plan, the District again exceeded the allowable three months average expenditures at June 30, 2019. A spending plan is being developed which will again be submitted to MDE for approval.
2018-001
FAC accepted this audit on November 20, 2018 — management decision was due May 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on November 8, 2017 — management decision was due May 8, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on November 16, 2016 — management decision was due May 16, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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