EIN: 386001753
UEI: E12MA9L8YA19
Audited by: WEINLANDER FITZHUGH
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 December 18, 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 18, 2026 (72 days ago).
What is a management decision? →FAC accepted this audit on October 24, 2024 — management decision was due April 24, 2025.
FAC accepted this audit on December 13, 2023 — management decision was due June 13, 2024.
FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. ALN # 10.553, 10.555 and 10.559. Federal register section 7 CFR part 210.14b requires School Districts to limit its School Breakfast and Lunch Fund net cash resources to an amount that does not exceed three months of average expenditures. The School District's net cash resources exceeded three months of average expenditures at June 30, 2022. Management is required to monitor net cash resources and their spend down plan to ensure that they do not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $87,445. Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District works on a spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget.
Show full finding ▾Hide full finding ▴Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. ALN # 10.553, 10.555 and 10.559. Federal register section 7 CFR part 210.14b requires School Districts to limit its School Breakfast and Lunch Fund net cash resources to an amount that does not exceed three months of average expenditures. The School District's net cash resources exceeded three months of average expenditures at June 30, 2022. Management is required to monitor net cash resources and their spend down plan to ensure that they do not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $87,445. Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District works on a spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget.
As a result of COVID-19 and the unanticipated school closure the Food Service Fund had an increase in funding that was unexpected. As a correction action the Superintendent, Business Manager and Food Service Director will meet on a quarterly basis to review the Food Service budget and monitor the spend down plan.
2021-002
FAC accepted this audit on October 20, 2021 — management decision was due April 20, 2022.
FAC accepted this audit on November 18, 2020 — management decision was due May 18, 2021.
Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. CFDA # 10.553, 10.555 and 10.559. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months of average expenditures. Condition The School District's net cash resources exceeded three months of average expenditures at June 30, 2020. Questioned costs None Context The School District did not meet the three months of average expenditure test at June 30, 2020. Effect Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $98,775. Cause Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $98,775. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitors their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action As a result of COVID-19 and the unanticipated school closure the Food Service Fund had an increase in funding that was unexpected. As a correction action the Superintendent, Business Manager and Food Service Director will meet on a quarterly basis to review the Food Service budget and monitor the spend down plan.
Show full finding ▾Hide full finding ▴Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. CFDA # 10.553, 10.555 and 10.559. Criteria Federal register section 7 CFR Part 210.14b requires School Districts to limit its School Breakfast and Lunch fund net resources to an amount that does not exceed three months of average expenditures. Condition The School District's net cash resources exceeded three months of average expenditures at June 30, 2020. Questioned costs None Context The School District did not meet the three months of average expenditure test at June 30, 2020. Effect Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $98,775. Cause Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $98,775. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitors their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action As a result of COVID-19 and the unanticipated school closure the Food Service Fund had an increase in funding that was unexpected. As a correction action the Superintendent, Business Manager and Food Service Director will meet on a quarterly basis to review the Food Service budget and monitor the spend down plan.
Planned Corrective Action - The Superintendent, Business Manager and Food Service Director will meet on a quarterly basis to review the Food Service budget and monitor the spend down plan. The anticipated completion date is June 30, 2021. Responsible Contact Person - Joseph Perrera, Superintendent, Kim Clemens, Business Manager and Suzie Hall, Food Service Director
FAC accepted this audit on October 16, 2019 — management decision was due April 16, 2020.
FAC accepted this audit on September 17, 2018 — management decision was due March 17, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on October 10, 2016 — management decision was due April 10, 2017.
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