EIN: 386001739
UEI: U7T9V7NKXDJ6
Audited by: Maner Costerisan
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 December 5, 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 5, 2026 (91 days ago).
What is a management decision? →FAC accepted this audit on September 6, 2024 — management decision was due March 6, 2025.
FAC accepted this audit on October 10, 2023 — management decision was due April 10, 2024.
FAC accepted this audit on October 9, 2022 — management decision was due April 9, 2023.
Portland Public 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 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, 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 2022-2023 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 ▴PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public 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 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, 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 2022-2023 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.
PORTLAND PUBLIC SCHOOLS CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 Portland Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District Contact Person: Derrick Stair, Director of Finance The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Financial statement audit Finding 2022-001 Considered a significant deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be Taken: Management agrees with the finding and already has developed a spend down plan that has been approved by the Michigan Department of Education. We are looking at expanding food choices, expanding healthy food options, as well as needed upgrades to kitchen equipment. Date of Completion: The District?s spend down plan is anticipated to be completed by June 30, 2024. Kitchen equipment availability is severely limited due to national supply chain delays. The installation of this equipment is also limited based on times when school is not in session. These are the two primary factors why the District anticipates it will take multiple years in-order to complete its spend down plan.
2021-001
FAC accepted this audit on September 7, 2021 — management decision was due March 7, 2022.
FAC accepted this audit on October 4, 2020 — management decision was due April 4, 2021.
FAC accepted this audit on October 23, 2019 — management decision was due April 23, 2020.
FAC accepted this audit on October 24, 2018 — management decision was due April 24, 2019.
FAC accepted this audit on December 26, 2017 — management decision was due June 26, 2018.
FAC accepted this audit on November 17, 2016 — management decision was due May 17, 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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