EIN: 386002892
UEI: EJDNFUWSJ6K8
Audited by: UHY LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 30, 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 30, 2026 (63 days ago).
What is a management decision? →The District had one month of meal claims under the school nutrition program where the supporting documentation did not agree with the meal claim. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District’s internal controls were found to be ineffective as they claimed less meals than they should have, resulting in less revenue for the District. Questioned Costs: No questioned costs as the District did not claim more meals than they were supposed to during the year. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: None Recommendation: The District should have an additional level of review as it relates to submitting meal claims to ensure the correct amount is submitted based on the supporting documentation. View of Responsible Officials: Per discussion with Lisa Newton, Food Service Director, and Corey Bordo, Director of Business and Finance, the District recognized this one time issue and is implementing additional procedures to ensure that funds requested for meal reimbursements agree to total meals served.
Show full finding ▾Hide full finding ▴2025-003 Significant Deficiency in Internal Control (Special Tests and Provisions) Federal Program: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Education Pass-Through Entity: Michigan Department of Education Pass-Through Number: 251970, 241970, 251980, 251960, 241960, 250904, 940900 & Entitlement Commodities Federal Award Year: July 1, 2024 to September 30, 2025 Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The District had one month of meal claims under the school nutrition program where the supporting documentation did not agree with the meal claim. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District’s internal controls were found to be ineffective as they claimed less meals than they should have, resulting in less revenue for the District. Questioned Costs: No questioned costs as the District did not claim more meals than they were supposed to during the year. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: None Recommendation: The District should have an additional level of review as it relates to submitting meal claims to ensure the correct amount is submitted based on the supporting documentation. View of Responsible Officials: Per discussion with Lisa Newton, Food Service Director, and Corey Bordo, Director of Business and Finance, the District recognized this one time issue and is implementing additional procedures to ensure that funds requested for meal reimbursements agree to total meals served.
This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim used incomplete Z-Reports which resulted in the meal claim being submitted for less than it should have been. The persons responsible for the corrective action are Lisa Newton, the Food Service Director and Corey Bordo, the Director of Business and Finance. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that all meal counts are final on the Z-Report before the claim requests are made.
FAC accepted this audit on October 24, 2024 — management decision was due April 24, 2025.
FAC accepted this audit on December 6, 2023 — management decision was due June 6, 2024.
FAC accepted this audit on February 8, 2023 — management decision was due August 8, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
The District did not maintain effective internal controls over the Nutrition program to ensure the accuracy of meals served, as reported on monthly Claims for Reimbursement. Cause: The District?s process for recording, monitoring, and reporting meals did not include the level of review necessary to identify differences between the monthly Claims for Reimbursement and source documentation. Effect: Monthly Claims for Reimbursement were in some cases inaccurate, and full meal reimbursements to the extent allowed under the program were not received by the District. Questioned Costs: $0; number of meals served were under-requested for reimbursement. Context: We reviewed meal count records, for all schools in the District, in support of Claims for Reimbursement for three months during the audit period. Differences were noted on various days during 2 of 3 months, and total meals served were calculated to be under-reported by a net amount of 4. Recommendation: The District should establish and maintain effective procedures and internal controls that would identify and correct meal count errors prior to requests for reimbursement. View of Responsible Officials: The District agrees with the finding and will establish effective controls to ensure the accuracy of meal count records.
Show full finding ▾Hide full finding ▴Cash Management ? Inaccurate Meal Counts Finding Type: Significant deficiency in internal control over compliance and noncompliance with laws and regulations. Program(s) Impacted: 10.555/10.559 Child Nutrition Cluster Criteria: 7 CFR 210.8(a) requires that school food authorities establish internal controls which ensure the accuracy of lunch counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include on-site reviews of the meal counting and claiming system employed by each school in the District, comparisons of daily meal counts against data which will assist in the identification of meal counts in excess of the number of meals served each day to children eligible for such meals; and a system for following upon those meal counts which suggest the likelihood of meal counting problems. Condition: The District did not maintain effective internal controls over the Nutrition program to ensure the accuracy of meals served, as reported on monthly Claims for Reimbursement. Cause: The District?s process for recording, monitoring, and reporting meals did not include the level of review necessary to identify differences between the monthly Claims for Reimbursement and source documentation. Effect: Monthly Claims for Reimbursement were in some cases inaccurate, and full meal reimbursements to the extent allowed under the program were not received by the District. Questioned Costs: $0; number of meals served were under-requested for reimbursement. Context: We reviewed meal count records, for all schools in the District, in support of Claims for Reimbursement for three months during the audit period. Differences were noted on various days during 2 of 3 months, and total meals served were calculated to be under-reported by a net amount of 4. Recommendation: The District should establish and maintain effective procedures and internal controls that would identify and correct meal count errors prior to requests for reimbursement. View of Responsible Officials: The District agrees with the finding and will establish effective controls to ensure the accuracy of meal count records.
Finding Number 2021-001 Responsible Person: Lisa Newton, Food Service Director Management views: Management agrees with the finding and has implemented the recommendation. Corrective Action: a) Elementary Schools Meal Distribution Plan 2021-22. Before school starts, each teacher was given two envelopes, one envelope has a set of blue ID cards, one for each student and a second envelope with a set of lavender ID cards. When the students come into the classroom at the start of the day, if they want breakfast, they grab their blue card from the wall card holder. When the teacher gives a student breakfast, the student drops the blue card in the envelope. When the breakfast is over, the envelope is placed in the empty milk crate, and a member of the kitchen staff picks it up. Back in the kitchen, a staff member rings each student into Meal Magic via the ID card. When finished, the cards are placed back in the envelope and placed it in the teacher's mailbox. The same procedure is used for lunch where the lavender ID cards are used. ? Completed as of date of Audit Report. b) Meal Magic is used in Elementary, Middle School and High School. This eliminates the paper and human error that can occur. ? Completed as of date of Audit Report. c) Edgerton ( ESCE, GSRP, Alt Ed) converting from paper to Excel spreadsheet. Audited by another food service personnel to verify counts. ? In process with MDE for overview and approval. d) Grant Christian, converting from paper to Excel spreadsheet. Audited by another food service personnel to verify counts. ? In process with MDE for overview and approval. e) Summer Program June, July and August are being audited by another food service personnel to verify counts. ? In Process.
2020-001
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
The District did not maintain effective internal controls over the Nutrition program to ensure the accuracy of meals served, as reported on monthly Claims for Reimbursement. Cause: The District?s process for recording, monitoring, and reporting meals did not include the level of review necessary to identify differences between the monthly Claims for Reimbursement and source documentation. Effect: Monthly Claims for Reimbursement were in some cases inaccurate, and full meal reimbursements to the extent allowed under the program were not received by the District. Questioned Costs: $0; number of meals served were under-requested for reimbursement. Context: We reviewed meal count records, for all schools in the District, in support of Claims for Reimbursement for three months during the audit period. Differences were noted in 3 of 3 months, and total meals served were calculated to be under-reported by a net amount of 354. Recommendation: The District should establish and maintain effective procedures and internal controls that would identify and correct meal count errors prior to requests for reimbursement. View of Responsible Officials: The District agrees with the finding and will establish effective controls to ensure the accuracy of meal count records.
Show full finding ▾Hide full finding ▴Cash Management ? Inaccurate Meal Counts Finding Type: Significant deficiency in internal control over compliance and noncompliance with laws and regulations. Program(s) Impacted: 10.553/10.555/10.559 Child Nutrition Cluster Criteria: 7 CFR 210.8(a) requires that school food authorities establish internal controls which ensure the accuracy of lunch counts prior to the submission of the monthly Claim for Reimbursement. At a minimum, these internal controls shall include on-site reviews of the meal counting and claiming system employed by each school in the District, comparisons of daily meal counts against data which will assist in the identification of meal counts in excess of the number of meals served each day to children eligible for such meals; and a system for following upon those meal counts which suggest the likelihood of meal counting problems. Condition: The District did not maintain effective internal controls over the Nutrition program to ensure the accuracy of meals served, as reported on monthly Claims for Reimbursement. Cause: The District?s process for recording, monitoring, and reporting meals did not include the level of review necessary to identify differences between the monthly Claims for Reimbursement and source documentation. Effect: Monthly Claims for Reimbursement were in some cases inaccurate, and full meal reimbursements to the extent allowed under the program were not received by the District. Questioned Costs: $0; number of meals served were under-requested for reimbursement. Context: We reviewed meal count records, for all schools in the District, in support of Claims for Reimbursement for three months during the audit period. Differences were noted in 3 of 3 months, and total meals served were calculated to be under-reported by a net amount of 354. Recommendation: The District should establish and maintain effective procedures and internal controls that would identify and correct meal count errors prior to requests for reimbursement. View of Responsible Officials: The District agrees with the finding and will establish effective controls to ensure the accuracy of meal count records.
Finding Number Federal Programs Audit 2020-001 Responsible Person Lisa Newton, Food Service Director Management Views Management agrees with the finding and has implemented the recommendation. Corrective Action The District has provided additional training to staff involved with operating point-of-sale technology, and has implemented a second level of review to ensure accuracy of meals reported on a monthly basis. Anticipated Completion Date Completed as of date of audit report
FAC accepted this audit on October 9, 2019 — management decision was due April 9, 2020.
FAC accepted this audit on October 9, 2018 — management decision was due April 9, 2019.
FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
FAC accepted this audit on October 17, 2016 — management decision was due April 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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