EIN: 386002511
UEI: DH5REKGYFYK1
Audited by: Yeo & Yeo CPA's and Advisors
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 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 (76 days ago).
What is a management decision? →FAC accepted this audit on October 18, 2024 — management decision was due April 18, 2025.
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
FAC accepted this audit on October 26, 2022 — management decision was due April 26, 2023.
FAC accepted this audit on October 28, 2021 — management decision was due April 28, 2022.
FAC accepted this audit on October 18, 2020 — management decision was due April 18, 2021.
2020-003 ? Allowable Costs/Cost Principles ? Payroll Charges (repeat) Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance Federal program(s) U.S. Department of Education: "Title I Grants to Local Educational Agencies (CFDA# 84.010); Passed through MDE; All project numbers" Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies, which require approved personnel activity reports, semi-annual certifications or timesheets and rates for hourly individuals. Condition. One of the 40 individuals selected for testing did not have personnel activity reports, timesheets or semi-annual certifications, which are required by the District's policy, that agreed to the amount being charged to the grant. Cause. This condition appears to have been an oversight by the individual filling out the personnel activity report. Effect. Payroll expenditures were not charged to the grant based on adopted District policy, which is required under the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District follow its federal policies and retain the appropriate documentation. View of Responsible Officials. Administration acknowledges the oversight and will implement procedures to confirm that all eligible grant paid employees are included on direct certifications, or are completing personnel activity reports as required. Responsible Official. Assistant Superintendent of Business and Support Services Estimated Completion Date. June 30, 2021
Show full finding ▾Hide full finding ▴2020-003 ? Allowable Costs/Cost Principles ? Payroll Charges (repeat) Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance Federal program(s) U.S. Department of Education: "Title I Grants to Local Educational Agencies (CFDA# 84.010); Passed through MDE; All project numbers" Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies, which require approved personnel activity reports, semi-annual certifications or timesheets and rates for hourly individuals. Condition. One of the 40 individuals selected for testing did not have personnel activity reports, timesheets or semi-annual certifications, which are required by the District's policy, that agreed to the amount being charged to the grant. Cause. This condition appears to have been an oversight by the individual filling out the personnel activity report. Effect. Payroll expenditures were not charged to the grant based on adopted District policy, which is required under the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District follow its federal policies and retain the appropriate documentation. View of Responsible Officials. Administration acknowledges the oversight and will implement procedures to confirm that all eligible grant paid employees are included on direct certifications, or are completing personnel activity reports as required. Responsible Official. Assistant Superintendent of Business and Support Services Estimated Completion Date. June 30, 2021
Finding: 2020-003 ? Allowable Costs/Cost Principles ? Payroll Charges (repeat) Auditor Description of Condition and Effect: One of the 40 individuals selected for testing did not have personnel activity reports, timesheets or semi-annual certifications, which are required by the District's policy, that agreed to the amount being charged to the grant. As a result of this condition, payroll expenditures were not charged to the grant based on adopted District policy, which is required under the Uniform Guidance. Auditor Recommendation: We recommend that the District follow its federal policies and retain the appropriate documentation. Corrective Action: Administration acknowledges the oversight and will implement procedures to confirm that all eligible grant paid employees are included on direct certifications, or are completing personnel activity reports as required. Responsible Person: Assistant Superintendent of Business and Support Services Anticipated Completion Date: June 30, 2021
2019-002
2020-004 ? Matching, Level of Effort and Earmarking ? Parental Involvement Finding Type. Immaterial Noncompliance Federal program(s) U.S. Department of Education: "Title I Grants to Local Educational Agencies (CFDA# 84.010); Passed through MDE; All project numbers" Criteria. The State of Michigan requires that LEAs with allocations of more than $500,000 reserve at least 1% of their allocation for parental involvement activities and that the District distribute not less than 95% of the amount reserved for parental involvement to schools receiving Title I services. Condition. The District appropriately budgeted 1% of its allocation on parental involvement activities; however, only approximately 13% of the allocation was actually expended during the grant period. Cause. This condition appears to have been oversight in spending the required amount on parental involvement activities. Effect. The District did not comply with earmarking requirements for the grant program. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District implement procedures to ensure that earmarking requirements of the program are met. View of Responsible Officials. The District acknowledges that the funds were not spent in an adequate fashion before the unexpected COVID-19 pandemic shutdown. Moving forward administration will be sure to share all details of application activities with building administrators and monitor that funds are being used as required. Responsible Official. Assistant Superintendent of Business and Support Services Estimated Completion Date. June 30, 2021
Show full finding ▾Hide full finding ▴2020-004 ? Matching, Level of Effort and Earmarking ? Parental Involvement Finding Type. Immaterial Noncompliance Federal program(s) U.S. Department of Education: "Title I Grants to Local Educational Agencies (CFDA# 84.010); Passed through MDE; All project numbers" Criteria. The State of Michigan requires that LEAs with allocations of more than $500,000 reserve at least 1% of their allocation for parental involvement activities and that the District distribute not less than 95% of the amount reserved for parental involvement to schools receiving Title I services. Condition. The District appropriately budgeted 1% of its allocation on parental involvement activities; however, only approximately 13% of the allocation was actually expended during the grant period. Cause. This condition appears to have been oversight in spending the required amount on parental involvement activities. Effect. The District did not comply with earmarking requirements for the grant program. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District implement procedures to ensure that earmarking requirements of the program are met. View of Responsible Officials. The District acknowledges that the funds were not spent in an adequate fashion before the unexpected COVID-19 pandemic shutdown. Moving forward administration will be sure to share all details of application activities with building administrators and monitor that funds are being used as required. Responsible Official. Assistant Superintendent of Business and Support Services Estimated Completion Date. June 30, 2021
Finding: 2020-004 ? Matching, Level of Effort and Earmarking ? Parental Involvement Auditor Description of Condition and Effect: The District appropriately budgeted 1% of its allocation on parental involvement activities; however, only approximately 13% of the allocation was actually expended during the grant period. As a result of this condition, The District did not comply with earmarking requirements for the grant program. Auditor Recommendation: We recommend that the District implement procedures to ensure that earmarking requirements of the program are met. Corrective Action: The District acknowledges that the funds were not spent in an adequate fashion before the unexpected COVID-19 pandemic shutdown. Moving forward administration will be sure to share all details of application activities with building administrators and monitor that funds are being used as required. Responsible Person: Assistant Superintendent of Business and Support Services Anticipated Completion Date: June 30, 2021
FAC accepted this audit on November 5, 2019 — management decision was due May 5, 2020.
2019-002 ? Allowable Costs/Cost Principles ? Payroll Charges (repeat) Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance Federal program(s), U.S. Department of Agriculture, Child Nutrition Cluster (CFDA# 10.553, 10.555 and 10.559); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies, which require approved personnel activity reports, semi-annual certifications or timesheets and rates for hourly individuals. Additionally, administration personnel should be charged to grants via an indirect cost allocation, not direct charges. Condition. Two of the four individuals selected for testing did not have personnel activity reports, timesheets or semi-annual certifications, which are required by the District's policy, that agreed to the amount being charged to the grant. However, the timekeeping spreadsheet maintained for these employees for the entire year supported the percentage of time spent on the grant in that the percentage of time actually spent on the federal program exceeded the percentage charged. Cause. This condition appears to have been caused by the implementation of updated procedures for grant timekeeping that did not coincide with updated District policies. Effect. Payroll expenditures were not allocated based on adopted District policy, which is required under the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District develop policies that are in compliance with federal requirements and follow them. View of Responsible Officials. Since the overall annual time charged to the grant exceeded the amount actually charged to the grant, management will review/audit the timesheets quarterly [minimally] to acknowledge the actual time spent to denote acceptance or rejection. As long as annual time charged is not more than actual time worked the allocation will be acceptable. Responsible Official. Teresa Davis, CFO Estimated Completion Date. June 30, 2020
Show full finding ▾Hide full finding ▴2019-002 ? Allowable Costs/Cost Principles ? Payroll Charges (repeat) Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance Federal program(s), U.S. Department of Agriculture, Child Nutrition Cluster (CFDA# 10.553, 10.555 and 10.559); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation in accordance with the District's payroll policies, which require approved personnel activity reports, semi-annual certifications or timesheets and rates for hourly individuals. Additionally, administration personnel should be charged to grants via an indirect cost allocation, not direct charges. Condition. Two of the four individuals selected for testing did not have personnel activity reports, timesheets or semi-annual certifications, which are required by the District's policy, that agreed to the amount being charged to the grant. However, the timekeeping spreadsheet maintained for these employees for the entire year supported the percentage of time spent on the grant in that the percentage of time actually spent on the federal program exceeded the percentage charged. Cause. This condition appears to have been caused by the implementation of updated procedures for grant timekeeping that did not coincide with updated District policies. Effect. Payroll expenditures were not allocated based on adopted District policy, which is required under the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District develop policies that are in compliance with federal requirements and follow them. View of Responsible Officials. Since the overall annual time charged to the grant exceeded the amount actually charged to the grant, management will review/audit the timesheets quarterly [minimally] to acknowledge the actual time spent to denote acceptance or rejection. As long as annual time charged is not more than actual time worked the allocation will be acceptable. Responsible Official. Teresa Davis, CFO Estimated Completion Date. June 30, 2020
2019-002 ? Allowable Costs/Cost Principles ? Payroll Charges (repeat) Auditor Description of Condition and Effect: Two of the four individuals selected for testing did not have personnel activity reports, timesheets or semi-annual certifications, which are required by the District's policy, that agreed to the amount being charged to the grant. However, the timekeeping spreadsheet maintained for these employees for the entire year supported the percentage of time spent on the grant in that the percentage of time actually spent on the federal program exceeded the percentage charged. As a result of this condition, payroll expenditures were not allocated based on adopted District policy, which is required under the Uniform Guidance. Auditor Recommendation: We recommend that the District develop policies that are in compliance with federal requirements and follow them. Corrective Action: Since the overall annual time charged to the grant exceeded the amount actually charged to the grant, management will review/audit the timesheets quarterly [minimally] to acknowledge the actual time spent to denote acceptance or rejection. As long as annual time charged is not more than actual time worked the allocation will be acceptable. Responsible Person: Teresa G. Davis, CEO, CFO Anticipated Completion Date: June 30, 2020
2018-006
FAC accepted this audit on November 1, 2018 — management decision was due May 1, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 23, 2017 — management decision was due March 23, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 23, 2016 — management decision was due April 23, 2017.
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