EIN: 386001301
UEI: CNC7J75AHV54
Audited by: Hungerford
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 26, 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 26, 2026 (69 days ago).
What is a management decision? →FAC accepted this audit on November 1, 2024 — management decision was due May 1, 2025.
FAC accepted this audit on January 10, 2024 — management decision was due July 10, 2024.
FAC accepted this audit on October 30, 2022 — management decision was due April 30, 2023.
FAC accepted this audit on June 16, 2022 — management decision was due December 16, 2022.
During the review of credit cards and expanded testing of non-payroll checks written to the former Superintendent and Business Manager it was noted 57%, or $29,839, of credit card charges and one check totaling $2,560 written to the former Business Manager were unsupported. Criteria: A. ACTIVITIES ALLOWED OR UNALLOWED and B. ALLOWABLE COSTS / COST PRINCIPLES: Local units of government are required have internal controls requiring support for all transactions proving they are usual, reasonable, and allowable business expenses. Perspective Information: District lacked internal controls over financial reporting. Questioned Costs: $32,399 Effect: Charges may be unallowable. Cause: Lack of internal controls. Recommendation: The District should implement the control necessary to ensure all transactions have support showing they are usual, reasonable, and allowable business expenses. Management?s Response: The District has contracted business services with the Gogebic-Ontonagon Intermediate School District (GOISD). An employee from the GOISD is onsite one day a week and available for remote work the rest of the week. The District Administrative Assistant sorts and opens all mail. Invoices are approved by the Superintendent and submitted to the GOISD employee for processing and payment. Checks and invoices are scanned by a different GOISD employee and stored in a file on the server. Hard copies of checks and invoices are filed and stored at the District.
Show full finding ▾Hide full finding ▴MATERIAL WEAKNESS Finding 2021-004 Statement of Condition: During the review of credit cards and expanded testing of non-payroll checks written to the former Superintendent and Business Manager it was noted 57%, or $29,839, of credit card charges and one check totaling $2,560 written to the former Business Manager were unsupported. Criteria: A. ACTIVITIES ALLOWED OR UNALLOWED and B. ALLOWABLE COSTS / COST PRINCIPLES: Local units of government are required have internal controls requiring support for all transactions proving they are usual, reasonable, and allowable business expenses. Perspective Information: District lacked internal controls over financial reporting. Questioned Costs: $32,399 Effect: Charges may be unallowable. Cause: Lack of internal controls. Recommendation: The District should implement the control necessary to ensure all transactions have support showing they are usual, reasonable, and allowable business expenses. Management?s Response: The District has contracted business services with the Gogebic-Ontonagon Intermediate School District (GOISD). An employee from the GOISD is onsite one day a week and available for remote work the rest of the week. The District Administrative Assistant sorts and opens all mail. Invoices are approved by the Superintendent and submitted to the GOISD employee for processing and payment. Checks and invoices are scanned by a different GOISD employee and stored in a file on the server. Hard copies of checks and invoices are filed and stored at the District.
Compliance Review A. Comments on Findings and Recommendations The Watersmeet Township School District concurs with audit finding 2021-004 relative to Activities Allowed or Unallowed and Allowable Costs / Cost Principles. B. Actions Taken or Planned 2021-004: During the review of credit cards and expanded testing of non-payroll checks written to the former Superintendent and Business Manager it was noted 57%, or $29,839, of credit card charges and one check totaling $2,560 written to the former Business Manager were unsupported. The District has contracted business services with the Gogebic-Ontonagon Intermediate School District (GOISD). An employee from the GOISD is onsite one day a week and available for remote work the rest of the week. The District Administrative Assistant sorts and opens all mail. Invoices are approved by the Superintendent and submitted to the GOISD employee for processing and payment. Checks and invoices are scanned by a different GOISD employee and stored in a file on the server. Hard copies of checks and invoices are filed and stored at the District. The anticipated date of correction is December 2021. C. Status of Corrective Actions on Prior Findings None Contact Information: Patty Ollila Assistant Director of Business and Finance Watersmeet Township School District N 4720 Hwy 45 Watersmeet, MI 49969
FAC accepted this audit on November 24, 2020 — management decision was due May 24, 2021.
FAC accepted this audit on October 31, 2019 — management decision was due May 1, 2020.
FAC accepted this audit on January 24, 2019 — management decision was due July 24, 2019.
FAC accepted this audit on November 29, 2016 — management decision was due May 29, 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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