EIN: 386002938
UEI: P4TLCJTTZQA3
Audited by: BRICKLEY DELONG, PC
Oversight agency: 10 [Department of Agriculture]
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 December 18, 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 18, 2026 (73 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
FAC accepted this audit on October 25, 2022 — management decision was due April 25, 2023.
FAC accepted this audit on November 6, 2021 — management decision was due May 6, 2022.
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 ▴U.S. Department of Education Finding 2021-002: 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: Bonus and Entitlement Commodities, 200900 COVID-19 and 210904 COVID-19 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 2021-002: Child Nutrition Cluster Resource Management Procedures Recommendation: The School District should complete its spend-down plan to reduce its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: As of October 12, 2021, the School District has received items and services ordered prior to the fiscal year ended June 30, 2021 and has reduced its Food Service Fund net cash resources below the maximum allowable amount. Responsible Person and Anticipated Completion Date: The Superintendent has already ensured the spend-down plan has been accomplished.
FAC accepted this audit on October 15, 2020 — management decision was due April 15, 2021.
FAC accepted this audit on November 3, 2019 — management decision was due May 3, 2020.
FAC accepted this audit on October 24, 2018 — management decision was due April 24, 2019.
FAC accepted this audit on October 31, 2017 — management decision was due May 1, 2018.
FAC accepted this audit on November 3, 2016 — management decision was due May 3, 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.
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.
