EIN: 386001646
UEI: S5CCHPA24KT3
Audited by: MANER COSTERISAN
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 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 16, 2026 (84 days ago).
What is a management decision? →FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
Assistance Listing Number, Federal Agency, and Program Name 10.553/10.555, Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year - 221960/231960 2022/2023, 221970/231970 2022/2023 Pass through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - Secondary reviews and approval processes surrounding cash management/reporting and the request for reimbursement submitted to draw down funds for this grant are a vital part of internal control that reduced the risk of administrative errors and inaccuracy of reporting of meals served. Condition - During the testing of internal controls surrounding the child nutrition program claims reimbursement reporting, it was identified that review of the meal counts and monthly claims reports was not taking place. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The School District is required to submit monthly claim reports to the Michigan Department of Education for the free and reduced price meals provided at the School District. Each school building in the School District must maintain count sheets of the meals provided in order for the School District to submit claim reports to the State for reimbursement. These meal count sheets are then used to compile the data in the claims report. The School District did not perform a review over the meal count sheets and the monthly claim for reimbursement. Cause and Effect - Due to the lack of review of the meal counts and claim reports, the School District underreported the number of meals provided to the students by approximately $700. Recommendation - The School District should implement procedures to ensure that review and approval of the reimbursement requests, as well as the meal count sheets, are taking place to ensure accuracy of amounts requested for the grant. Views of Responsible Officials and Corrective Action Plan - The 2022 2023 school year marked the return to students having to pay for their school meals after the alternative circumstance during COVID 19. The School District had an FS bookkeeper who was hired in spring 2020. The 2022 2023 school year was her first time filing school meal claims based on whether students were free, reduced, or full pay. She started by exporting student counts from Skyward and then adjusting them for GSRP and Heartwood student meal claims. Since this was a manual process, a few errors occurred. This FS bookkeeper resigned in spring 2023. The School District hired a new FS bookkeeper. She will be exporting the count information directly from Skyward and then using an Excel spreadsheet to adjust for GSRP and Heartwood students. The FS bookkeeper will enter the counts into the School Meal Claims website. The counts will be reviewed by the FS director, who will complete the actual submission of the meal claims. The entire process will be audited by the district accountant monthly.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name 10.553/10.555, Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year - 221960/231960 2022/2023, 221970/231970 2022/2023 Pass through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - Secondary reviews and approval processes surrounding cash management/reporting and the request for reimbursement submitted to draw down funds for this grant are a vital part of internal control that reduced the risk of administrative errors and inaccuracy of reporting of meals served. Condition - During the testing of internal controls surrounding the child nutrition program claims reimbursement reporting, it was identified that review of the meal counts and monthly claims reports was not taking place. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The School District is required to submit monthly claim reports to the Michigan Department of Education for the free and reduced price meals provided at the School District. Each school building in the School District must maintain count sheets of the meals provided in order for the School District to submit claim reports to the State for reimbursement. These meal count sheets are then used to compile the data in the claims report. The School District did not perform a review over the meal count sheets and the monthly claim for reimbursement. Cause and Effect - Due to the lack of review of the meal counts and claim reports, the School District underreported the number of meals provided to the students by approximately $700. Recommendation - The School District should implement procedures to ensure that review and approval of the reimbursement requests, as well as the meal count sheets, are taking place to ensure accuracy of amounts requested for the grant. Views of Responsible Officials and Corrective Action Plan - The 2022 2023 school year marked the return to students having to pay for their school meals after the alternative circumstance during COVID 19. The School District had an FS bookkeeper who was hired in spring 2020. The 2022 2023 school year was her first time filing school meal claims based on whether students were free, reduced, or full pay. She started by exporting student counts from Skyward and then adjusting them for GSRP and Heartwood student meal claims. Since this was a manual process, a few errors occurred. This FS bookkeeper resigned in spring 2023. The School District hired a new FS bookkeeper. She will be exporting the count information directly from Skyward and then using an Excel spreadsheet to adjust for GSRP and Heartwood students. The FS bookkeeper will enter the counts into the School Meal Claims website. The counts will be reviewed by the FS director, who will complete the actual submission of the meal claims. The entire process will be audited by the district accountant monthly.
Condition: During the testing of internal controls surrounding the child nutrition program claims reimbursement reporting, it was identified that review of the meal counts and monthly claims reports is not taking place. Planned Corrective Action: The 2022-23 school year returned to students having to pay for their school meals since COVID. The district had a FS bookkeeper who was hired in the spring of 2020. The 2022-23 school year was her first-time filing school meal claims based on if students were free, reduced, or full pay. She started by exporting student counts from Skyward then adjusting them for GSRP and Heartwood student meal claims. Since this was a manual process, a few errors occurred. This FS bookkeeper resigned in the spring of 2023. The district hired a new FS Bookkeeper. She will be exporting the count information directly from Skyward, then using an Excel spreadsheet to adjust for GSRP and Heartwood students. The FS Bookkeeper will enter the counts into School Meal Claims website. The counts will be reviewed by the FS Director who will complete the actual submission of the meal claims. The entire process will be audited by the district accountant monthly. Contact person responsible for corrective action: Tracey Wooden, CFO Anticipated Completion Date: 07/12/2023
FAC accepted this audit on November 7, 2022 — management decision was due May 7, 2023.
FAC accepted this audit on October 26, 2021 — management decision was due April 26, 2022.
FAC accepted this audit on October 12, 2020 — management decision was due April 12, 2021.
FAC accepted this audit on October 25, 2019 — management decision was due April 25, 2020.
FAC accepted this audit on October 1, 2018 — management decision was due April 1, 2019.
FAC accepted this audit on October 15, 2017 — management decision was due April 15, 2018.
FAC accepted this audit on October 16, 2016 — management decision was due April 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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