EIN: 386002773
UEI: CJSDFEVMMAR1
Audited by: Rehmann Robson LLC
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 11, 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 11, 2026 (80 days ago).
What is a management decision? →FAC accepted this audit on November 21, 2024 — management decision was due May 21, 2025.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
2023-001 – Special Tests and Provisions – Wage Rate Requirementss Finding Type. Material Noncompliance; Material Weakness in Internal Controls over Compliance. Federal program(s) U.S. Department of Education - COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Criteria. The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on minor remodeling, renovation or construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their construction contracts subject to the wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations, which include a requirement to obtain weekly certified payrolls from contractors. Condition. The one contract selected for testing that was subject to the wage rate requirements did not include the required provision and the District did not obtain the required certified payrolls.. Cause. The District does not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements. Effect. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Questioned Costs. The total charges that were not supported by allowable documentation amounted to $119,700. Recommendation. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. View of Responsible Officials. District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Official. Executive Director of Business Services Estimated Completion Date. June 30, 2024
Show full finding ▾Hide full finding ▴2023-001 – Special Tests and Provisions – Wage Rate Requirementss Finding Type. Material Noncompliance; Material Weakness in Internal Controls over Compliance. Federal program(s) U.S. Department of Education - COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Criteria. The Uniform Guidance requires that all laborers and mechanics employed by contractors to work on minor remodeling, renovation or construction contracts in excess of $2,000 financed by federal assistance funds be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their construction contracts subject to the wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations, which include a requirement to obtain weekly certified payrolls from contractors. Condition. The one contract selected for testing that was subject to the wage rate requirements did not include the required provision and the District did not obtain the required certified payrolls.. Cause. The District does not have the proper internal controls in place to ensure that all contracts awarded have complied with federal requirements. Effect. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Questioned Costs. The total charges that were not supported by allowable documentation amounted to $119,700. Recommendation. We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. View of Responsible Officials. District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Official. Executive Director of Business Services Estimated Completion Date. June 30, 2024
CORRECTIVE ACTION PLAN Pursuant to Federal Regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Bedford Public Schools’ Single Audit report for the year ended June 30, 2023, and corrective actions to be completed. Finding: 2023-001 – Special Tests and Provisions – Wage Rate Requirements U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: The one contract selected for testing that was subject to the wage rate requirements did not include the required provision and the District did not obtain the required certified payrolls. The District did not follow federal requirements to include the prevailing wage rate provision in its contract. Auditor Recommendation: We recommend that the District reviews its policies to ensure that applicable prevailing wage requirements are included in construction contracts whenever federal funds are used and certified payrolls are obtained. Corrective Action: District officials will ensure that construction contracts contain these requirements during the bid process. Responsible Person: Chrissie Bruckner, Executive Director of Business Services Anticipated Completion Date: June 30, 2024
FAC accepted this audit on January 5, 2023 — management decision was due July 5, 2023.
2022-002 ? Equipment/Real Property Management ? Prior Approval for Capital Expenditures Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program U.S. Department of Education ? Education Stabilization Fund (ALN 84.425D); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires that recipients of grant funds receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition. The District was unable to provide support for prior approval for certain capital expenditures for equipment purchased with federal funds. Cause. The District does not have the proper internal controls in place to ensure that prior approval for capital expenditures is obtained. Effect. The District did not follow federal requirements to obtain prior approval for capital expenditures. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District reviews its policies to ensure that prior approval for capital expenditures is obtained whenever federal funds are used. View of Responsible Officials. The District misinterpreted the approval of ESSER funds used for air purification equipment and will comply with all federal procurement regulations in the future. Responsible Officials. Julie Campbell, Chief Financial Officer Estimated Completion Date. June 30, 2023
Show full finding ▾Hide full finding ▴2022-002 ? Equipment/Real Property Management ? Prior Approval for Capital Expenditures Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program U.S. Department of Education ? Education Stabilization Fund (ALN 84.425D); Passed through MDE; All project numbers. Criteria. The Uniform Guidance requires that recipients of grant funds receive prior approval for capital expenditures for equipment acquisition or improvements to land, buildings, or equipment. Condition. The District was unable to provide support for prior approval for certain capital expenditures for equipment purchased with federal funds. Cause. The District does not have the proper internal controls in place to ensure that prior approval for capital expenditures is obtained. Effect. The District did not follow federal requirements to obtain prior approval for capital expenditures. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District reviews its policies to ensure that prior approval for capital expenditures is obtained whenever federal funds are used. View of Responsible Officials. The District misinterpreted the approval of ESSER funds used for air purification equipment and will comply with all federal procurement regulations in the future. Responsible Officials. Julie Campbell, Chief Financial Officer Estimated Completion Date. June 30, 2023
2022-002 ? Equipment/Real Property Management ? Prior Approval for Capital Expenditures U.S. Department of Education ? Education Stabilization Fund (ALN 84.425D); Passed through MDE; All project numbers. Auditor Description of Condition and Effect. The District was unable to provide support for prior approval for certain capital expenditures for equipment purchased with federal funds. The District did not follow federal requirements to obtain prior approval for capital expenditures. Auditor Recommendation. We recommend that the District reviews its policies to ensure that prior approval for capital expenditures is obtained whenever federal funds are used. Corrective Action. The District misinterpreted the approval of ESSER funds used for air purification equipment and will comply with all federal procurement regulations in the future. Responsible Person: Julie Campbell, Chief Financial Officer Anticipated Completion Date: June 30, 2023
FAC accepted this audit on November 2, 2021 — management decision was due May 2, 2022.
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
2020-003 ? Allowable Costs/Cost Principles 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 and 10.555); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to support payroll disbursements charged to federal cost objectives with adequate documentation in accordance with the District's payroll process, which requires recomputation of hours on timesheets and verification of pay rates. Condition. Two out of the 40 payroll disbursements selected for testing were not properly subtotaled, which failed to be identified in the payroll review process. Cause. This conditions appears to be the result of lack of oversight by personnel during the payroll review process. Effect. As a result of this condition, the District was exposed to an increased risk that payroll disbursements of federal awards could be made for unallowable costs. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its written policies and procedures over federal awards to ensure that all payroll disbursements are paid according to the appropriate pay rates and all timesheets recalculate without exception prior to payroll being processed. View of Responsible Official. The District will ensure the payroll processes are being followed. All timesheets will be recomputed by the Supervisor as well as the Payroll Secretary. Pay rates will be verified to ensure hours are paid in accordance with the respective collective bargaining agreement. Responsible Officials. Superintendent and Chief Financial Officer Estimated Completion Date. June 30, 2020
Show full finding ▾Hide full finding ▴2020-003 ? Allowable Costs/Cost Principles 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 and 10.555); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to support payroll disbursements charged to federal cost objectives with adequate documentation in accordance with the District's payroll process, which requires recomputation of hours on timesheets and verification of pay rates. Condition. Two out of the 40 payroll disbursements selected for testing were not properly subtotaled, which failed to be identified in the payroll review process. Cause. This conditions appears to be the result of lack of oversight by personnel during the payroll review process. Effect. As a result of this condition, the District was exposed to an increased risk that payroll disbursements of federal awards could be made for unallowable costs. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review its written policies and procedures over federal awards to ensure that all payroll disbursements are paid according to the appropriate pay rates and all timesheets recalculate without exception prior to payroll being processed. View of Responsible Official. The District will ensure the payroll processes are being followed. All timesheets will be recomputed by the Supervisor as well as the Payroll Secretary. Pay rates will be verified to ensure hours are paid in accordance with the respective collective bargaining agreement. Responsible Officials. Superintendent and Chief Financial Officer Estimated Completion Date. June 30, 2020
Auditor Description of Condition and Effect. Two out of the 40 timesheets selected for testing were not properly subtotaled, which failed to be identified in the payroll review process. As a result of this condition, the District was exposed to an increased risk that timesheets of federal awards could be made for unallowable costs. Auditor Recommendation. We recommend that the District review its written policies and procedures over federal awards to ensure that all payroll disbursements are paid according to the appropriate pay rates and all timesheets recalculate without exception prior to payroll being processed. Responsible Person: Carl Shultz - Superintendent and Julie Campbell ? Chief Financial Officer Corrective Action. The District will ensure the payroll processes are being followed. All timesheets will be recomputed by the Supervisor as well as the department secretary as well as the administrator. Pay rates will be verified by Human Resources/Labor Relations staff to ensure hours are paid in accordance with the respective collective bargaining agreement. Anticipated Completion Date: June 30, 2021
2020-004 ? Cash Management 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 and 10.555); Passed through MDE; All project numbers Criteria. The District submits monthly claim status reports to the Michigan Department of Education (MDE) that list the number of meals served and status as free or reduced. The amounts claimed for reimbursement match the actual number of meals served. Condition. One out of the three monthly claims selected for testing incorrectly reported the amount of free and paid students in the monthly claim. The monthly meal claim had 74 more students than actual submitted as free and 74 fewer students than actual were reported as paid to MDE. This difference in category reporting caused the claim reimbursement submission to MDE to be higher than it should have been. Cause. This condition appears to be the result of a transposition when entering the meal counts into the monthly claim status report. Effect. As a result of this condition, the District was exposed to an increased risk of requesting improper amounts for reimbursement. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District have a secondary review of these submissions to ensure the meal count is properly being reported. View of Responsible Official. The District will ensure the Food Service Director reviews the submissions. Responsible Officials. Superintendent, Chief Financial Officer, Food Service Director Estimated Completion Date. June 30, 2020
Show full finding ▾Hide full finding ▴2020-004 ? Cash Management 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 and 10.555); Passed through MDE; All project numbers Criteria. The District submits monthly claim status reports to the Michigan Department of Education (MDE) that list the number of meals served and status as free or reduced. The amounts claimed for reimbursement match the actual number of meals served. Condition. One out of the three monthly claims selected for testing incorrectly reported the amount of free and paid students in the monthly claim. The monthly meal claim had 74 more students than actual submitted as free and 74 fewer students than actual were reported as paid to MDE. This difference in category reporting caused the claim reimbursement submission to MDE to be higher than it should have been. Cause. This condition appears to be the result of a transposition when entering the meal counts into the monthly claim status report. Effect. As a result of this condition, the District was exposed to an increased risk of requesting improper amounts for reimbursement. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District have a secondary review of these submissions to ensure the meal count is properly being reported. View of Responsible Official. The District will ensure the Food Service Director reviews the submissions. Responsible Officials. Superintendent, Chief Financial Officer, Food Service Director Estimated Completion Date. June 30, 2020
Auditor Description of Condition and Effect. One out of the three monthly claims selected for testing incorrectly reported the amount of free and paid meals served in the monthly claim. The monthly meal claim had 74 more meals served than actual submitted as free and 74 fewer meals served than actual were reported as paid to MDE. This difference in category reporting caused the claim reimbursement submission to MDE to be higher than it should have been. As a result of this condition, the District requested improper amounts for reimbursement. Auditor Recommendation. We recommend that the District require a secondary review of submissions to ensure the meal count is properly reported. Responsible Person: Carl Shultz - Superintendent, Julie Campbell ? Chief Financial Officer, and Meaghan Eckler - Food Service Director Corrective Action. The District will ensure the Food Service Director reviews the submissions. Anticipated Completion Date: June 30, 2021
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
FAC accepted this audit on October 8, 2018 — management decision was due April 8, 2019.
FAC accepted this audit on October 22, 2017 — management decision was due April 22, 2018.
FAC accepted this audit on November 20, 2016 — management decision was due May 20, 2017.
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