EIN: 386001509
UEI: ZLNWFNNZM6Y4
Audited by: Nietzke & Faupel 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 October 18, 2023. 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 18, 2024 (864 days ago).
What is a management decision? →FAC accepted this audit on October 13, 2022 — management decision was due April 13, 2023.
B. Financial Statement Findings
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North Huron Schools
2021-001
FAC accepted this audit on November 1, 2021 — management decision was due May 1, 2022.
North Huron Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2021-2022 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess funds cannot be transferred to the general fund. Question costs: None Cause: The District participated in the unanticipated closure meal reimbursements program, as well as established prior year cost cutting measures, which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2021, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2021-2022 school year that will adequately reduce the food service fund balance. District?s response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴C. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding 2021-001: Significant Deficiency Federal Program: Child Nutrition Cluster CFDA #: 10.555 and 10.559 Federal Agency: U. S. Department of Agriculture Pass-through Agency: Michigan Department of Education Pass-through number: 200902, 210904, 200900, 211965 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: North Huron Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2021-2022 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess funds cannot be transferred to the general fund. Question costs: None Cause: The District participated in the unanticipated closure meal reimbursements program, as well as established prior year cost cutting measures, which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2021, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2021-2022 school year that will adequately reduce the food service fund balance. District?s response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
North Huron Schools Corrective Action Plan For the Year Ended June 30, 2021 North Huron Schools respectfully submits the following corrective action plan for the year ended June 30, 2021. Auditor: Nietzke & Faupel P.C. 7274 Hartley Street Pigeon, MI 48755 Audit period: Year ended June 30, 2021 District contact person: Tina Toner, Business Manager The finding from the June 30, 2021 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding 2021-001 Considered a significant deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2021-2022 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance. Items being considered is improving outdated equipment and enhancing/expanding health food options.
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