EIN: 386002922
UEI: C9DKQ3S5WY45
Audited by: Brickley DeLong P.C.
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 1, 2024. 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 May 1, 2025 (485 days ago).
What is a management decision? →During our detailed testing of the area of reporting, we noted that the reports were missing review and approval by an appropriate individual with adequate skills, knowledge, and experience. Context: The only report filed during the year was not reviewed and approved by an appropriate individual. The sample was not a statistically valid sample, and the matter appears to be a systemic condition. Effect: Failure to properly review reports before they are submitted could result in inaccurate information being transmitted, resulting in a compliance finding. Cause: The School District was unaware of the requirement to have a documented review and approval over the area of reporting. Repeat Finding: This is not a repeat finding. Recommendation: The School District should establish procedures to require the documented review and approval of all reports by an individual with adequate skills, knowledge, and experience prior to submission. Views of Responsible Officials: The School District agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2024-001: Internal Controls Over the Federal Expenditure Report Type of Finding: Control U.S. Department of Education Pass-through Entity: Michigan Department of Education Assistance Listing Number: 84.425D Award Numbers: COVID-19 213712-2021, COVID-19 213782-2223 Award Year End: September 30, 2023 Specific Requirement: (L.) Reporting Criteria: Section 200.303 of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a non-federal entity to establish and maintain effective internal control over the federal award that provides a reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with the specified guidance that requires proper segregation of duties by dividing key responsibilities among different people to reduce the risk of error or fraud. This should include separating the responsibilities for authorizing transactions, processing and recording them, reviewing the transactions, and handling any related assets. No one individual should control all key aspects of a transaction or event. In addition, this guidance also requires transactions and internal controls to be clearly documented, and the records should be properly maintained and readily available for examination. Questioned Costs: None. Condition: During our detailed testing of the area of reporting, we noted that the reports were missing review and approval by an appropriate individual with adequate skills, knowledge, and experience. Context: The only report filed during the year was not reviewed and approved by an appropriate individual. The sample was not a statistically valid sample, and the matter appears to be a systemic condition. Effect: Failure to properly review reports before they are submitted could result in inaccurate information being transmitted, resulting in a compliance finding. Cause: The School District was unaware of the requirement to have a documented review and approval over the area of reporting. Repeat Finding: This is not a repeat finding. Recommendation: The School District should establish procedures to require the documented review and approval of all reports by an individual with adequate skills, knowledge, and experience prior to submission. Views of Responsible Officials: The School District agrees with this finding.
Finding 2024-001: Internal Controls Over the Federal Expenditure Report Type of Finding: Control U.S. Department of Education Pass-through Entity: Michigan Department of Education Assistance Listing Number: 84.425D Award Numbers: COVID-19 213712-2021, COVID-19 213782-2223 Award Year End: September 30, 2023 Recommendation: The School District should establish procedures to require the documented review and approval of all reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The School District has implemented a new procedure requiring that all reports be reviewed and approved by a designated reviewer before submission. The reviewer, who must possess the appropriate skills, knowledge, and experience relevant to the report's content, will ensure that the information is accurate, complete, and compliant with organizational standards and regulatory requirements. Responsible Person and Anticipated Completion Date: Director of Business Services, September 2024. If the Michigan Department of Education has questions regarding this plan, please call Mark Mesbergen at (231) 719-4102.
FAC accepted this audit on October 31, 2022 — management decision was due May 1, 2023.
During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding
Show full finding ▾Hide full finding ▴Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221971, COVID-19 220910, COVID-19 211961, COVID-19 221961, COVID-19 210904, COVID-19 220904, and Entitlement Commodities Award Year End: June 30, 2022 Specific Requirement: Resource Management and Special Tests ? General Program Management Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding
Finding 2022-001: Child Nutrition Cluster Resource Management Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District will develop procedures to ensure net cash resources are below the maximum allowable amount. Responsible Person and Anticipated Completion Date: School Business Manager, June 2023 If the Michigan Department of Education has questions regarding this plan, please call Mark Mesbergen at (231) 719-4102.
2021-004
FAC accepted this audit on November 6, 2021 — management decision was due May 6, 2022.
During our detailed testing of the Child Nutrition Cluster claims reports, we noted that while the claims reports were properly performed in accordance with federal requirements, the claims reports performed by the School were not reviewed with documented approval by another qualified individual. Context: Of the 9 claims reports filed by the School District, all 3 of the claims reports tested were lacking documented approval by a qualified individual. Effect: Failure to review claims reports on a timely basis could potentially result in excess claims paid to the School District. Cause: The School District did not have established procedures to require documented review and approval of the Child Nutrition Cluster claims reports. Repeat Finding: This is not a repeat finding. Recommendation: The School District should implement procedures to require the documented review and approval of all claims reports. Views of Responsible Officials: The School District agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2021-003: Child Nutrition Cluster Reporting Review Procedures Pass-through entity: Michigan Department of Education CFDA/Assistance Listing Number(s): 10.555 and 10.559 Award Numbers: 211965 COVID-19, 200900 COVID-19, 210904 COVID-19 and Bonus and Entitlement Commodities Award Year End: June 30, 2021 Specific Requirement: Reporting. Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a non-Federal entity to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with the specified guidance that requires proper segregation of duties by dividing key responsibilities among different people to reduce the risk of error or fraud. This should include separating the responsibilities for authorizing transactions, processing and recording them, reviewing the transactions, and handling any related assets. No one individual should control all key aspects of a transaction or event. In addition, this guidance also requires transactions and internal controls to be clearly documented, and the records should be properly maintained and readily available for examination. Questioned Costs: None. Condition: During our detailed testing of the Child Nutrition Cluster claims reports, we noted that while the claims reports were properly performed in accordance with federal requirements, the claims reports performed by the School were not reviewed with documented approval by another qualified individual. Context: Of the 9 claims reports filed by the School District, all 3 of the claims reports tested were lacking documented approval by a qualified individual. Effect: Failure to review claims reports on a timely basis could potentially result in excess claims paid to the School District. Cause: The School District did not have established procedures to require documented review and approval of the Child Nutrition Cluster claims reports. Repeat Finding: This is not a repeat finding. Recommendation: The School District should implement procedures to require the documented review and approval of all claims reports. Views of Responsible Officials: The School District agrees with this finding.
Finding 2021-003: Child Nutrition Cluster Reporting Review Procedures Recommendation: The School District should implement procedures to require the documented review and approval of all claims reports. Action Taken: The School District will document review and approval of all claims reports in the future. Responsible Person and Anticipated Completion Date: School Business Manager, October 2021.
During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2021, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Repeat Finding: This is not a repeat finding. Recommendation: The School District should complete its spend-down plan to reduce Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2021-004: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education CFDA/Assistance Listing Number(s): 10.555 and 10.559 Award Numbers: 211965 COVID-19, 200900 COVID-19, 210904 COVID-19 and Bonus and Entitlement Commodities Award Year End: June 30, 2021 Specific Requirement: Resource Management and Special Tests ? General Program Management Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires the School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2021, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Repeat Finding: This is not a repeat finding. Recommendation: The School District should complete its spend-down plan to reduce Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
Finding 2021-004: Child Nutrition Cluster Resource Management Procedures Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District will develop procedures to ensure net cash resources are below the maximum allowable amount. Responsible Person and Anticipated Completion Date: School Business Manager, October 2021.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
