EIN: 386002440
UEI: LJTCEJJF54D7
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 12, 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 12, 2026 (83 days ago).
What is a management decision? →FAC accepted this audit on November 1, 2024 — management decision was due May 1, 2025.
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Show full finding ▾Hide full finding ▴Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Condition: The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full-paid meals. The School District does not currently have a control for the secondary review and approval of the meal counts entered into the MiND system. This reporting risk could result in the School District inaccurately reporting meals for reimbursement. Planned Corrective Action: After initial claim submission, the Student Nutrition Director will provide the MiStar back up along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month. Contact person responsible for corrective action: Rachel Bois, CFO Anticipated Completion Date: 11/1/2024
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
FAC accepted this audit on November 14, 2022 — management decision was due May 14, 2023.
FAC accepted this audit on October 24, 2021 — management decision was due April 24, 2022.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
FAC accepted this audit on October 24, 2018 — management decision was due April 24, 2019.
FAC accepted this audit on October 17, 2017 — management decision was due April 17, 2018.
FAC accepted this audit on October 23, 2016 — management decision was due April 23, 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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