EIN: 386001451
UEI: NKDHZC9BBSZ1
Audited by: Gabridge & Co., PLC
Oversight agency: 10 [Department of Agriculture]
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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 February 18, 2026. 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 August 18, 2026 (16 days ago).
What is a management decision? →FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on March 6, 2023 — management decision was due September 6, 2023.
FAC accepted this audit on October 28, 2021 — management decision was due April 28, 2022.
FAC accepted this audit on December 1, 2020 — management decision was due June 1, 2021.
FAC accepted this audit on October 31, 2019 — management decision was due May 1, 2020.
As reported in the Budgetary Comparison Schedule ? Food Service, pupil expenditure function exceeded the amounts appropriated. Cause: This condition is a result of not adequately monitoring budgeted and actual expenditures near the end of the year, in order to properly amend the budget. Effect: The District had instances of budgetary noncompliance relative to state law. Views of Responsible Officials: An emphasis will be placed toward year end to review the Food Service budget and actual expenditures to ensure there are no budget violations in the future. 2019-002 ? Internal Control over Federal Programs Criteria or Specific Requirement: Management is responsible for having controls in place over grant activity and compliance to ensure the District is in line with grant requirements including cash management, allowable expenditures, and compliance. Condition: During the year, there was a lack of oversight related to cash management and the unadjusted general ledger amounts did not reconcile to the amounts requested for reimbursement. Cause: Procedures have not been designed to ensure adequate control over federal programs. Effect: The risk of error in reporting and the risk of noncompliance are increased when controls are not appropriately designed and implemented. Recommendation: We recommend the District review and modify controls over the federal programs to ensure compliance and accurate financial reporting. View of Responsible Officials: Please see corrective action plan for comments.
Show full finding ▾Hide full finding ▴2019-001 ? Financial Statement Preparation Criteria: Michigan Public Act 621 of 1978, as amended, provides that the District adopt formal budgets for all applicable General and Special Revenue Funds, and shall not incur expenditures in excess of the amounts appropriated. Condition: As reported in the Budgetary Comparison Schedule ? Food Service, pupil expenditure function exceeded the amounts appropriated. Cause: This condition is a result of not adequately monitoring budgeted and actual expenditures near the end of the year, in order to properly amend the budget. Effect: The District had instances of budgetary noncompliance relative to state law. Views of Responsible Officials: An emphasis will be placed toward year end to review the Food Service budget and actual expenditures to ensure there are no budget violations in the future. 2019-002 ? Internal Control over Federal Programs Criteria or Specific Requirement: Management is responsible for having controls in place over grant activity and compliance to ensure the District is in line with grant requirements including cash management, allowable expenditures, and compliance. Condition: During the year, there was a lack of oversight related to cash management and the unadjusted general ledger amounts did not reconcile to the amounts requested for reimbursement. Cause: Procedures have not been designed to ensure adequate control over federal programs. Effect: The risk of error in reporting and the risk of noncompliance are increased when controls are not appropriately designed and implemented. Recommendation: We recommend the District review and modify controls over the federal programs to ensure compliance and accurate financial reporting. View of Responsible Officials: Please see corrective action plan for comments.
2019-001 - The District is aware of and agrees with the finding as described. The business manager and superintendent will monitor the budgets closely to ensure they are adequate for anticipated expenditures. This is expected to be corrected for the June 30, 2020 year-end. 2019-002 - The District has implemented a control step over cash management, which consists of a review of the cash draw down request by the superintendent after preparation by the business manager. The District business manager has already implemented additional steps to ensure recording of grant activity in the general ledger system is accurate and supports the grant reporting.
2018-004
FAC accepted this audit on October 25, 2018 — management decision was due April 25, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 25, 2017 — management decision was due April 25, 2018.
FAC accepted this audit on October 30, 2016 — management decision was due April 30, 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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