EIN: 386003064
UEI: DM3HGEFM7Y21
Audited by: Hungerford
Oversight agency: 84 [Department of Education]
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Data as of September 7, 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 (89 days ago).
What is a management decision? →FAC accepted this audit on October 28, 2024 — management decision was due April 28, 2025.
FAC accepted this audit on December 7, 2023 — management decision was due June 7, 2024.
Reporting – Inaccurate Meal Counts Finding Type: Significant deficiency in internal control over compliance with noncompliance with laws and regulations. Program Impacted: Child Nutrition Cluster (10.553/10.555) 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 up on those meal counts which suggest the likelihood of meal counting problems. Conditions: 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 oversight of monthly Claims for Reimbursement was not effective in ensuring that meals reported as served were accurate. 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. Context: We evaluated meals served per the monthly Claims for Reimbursement report for three months during the audit period, for all schools in the District, and noted the following: • For 3 of 3 months reviewed, meals served per the Claim for Reimbursement report did not agree with meals served per supporting records. • Total meals recorded on physical meal count checklists did not consistently agree to the summary spreadsheet used for entry in the Claim for Reimbursement report. • For the three months reviewed, net meals over-requested amounted to 83. Questioned Costs: $363 known and likely Recommendation: The District should establish and maintain effective procedures and internal controls that would identify and correct errors prior to requests for reimbursement and ensure accuracy of meals reported on monthly Claims 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 ▴Reporting – Inaccurate Meal Counts Finding Type: Significant deficiency in internal control over compliance with noncompliance with laws and regulations. Program Impacted: Child Nutrition Cluster (10.553/10.555) 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 up on those meal counts which suggest the likelihood of meal counting problems. Conditions: 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 oversight of monthly Claims for Reimbursement was not effective in ensuring that meals reported as served were accurate. 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. Context: We evaluated meals served per the monthly Claims for Reimbursement report for three months during the audit period, for all schools in the District, and noted the following: • For 3 of 3 months reviewed, meals served per the Claim for Reimbursement report did not agree with meals served per supporting records. • Total meals recorded on physical meal count checklists did not consistently agree to the summary spreadsheet used for entry in the Claim for Reimbursement report. • For the three months reviewed, net meals over-requested amounted to 83. Questioned Costs: $363 known and likely Recommendation: The District should establish and maintain effective procedures and internal controls that would identify and correct errors prior to requests for reimbursement and ensure accuracy of meals reported on monthly Claims 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.
The District will implement controls in its meal claim process to ensure that student meals claimed for reimbursement equal student meals served. The Food Service Supervisor and/or Food Service Administrative Assistant will create a summary meal count sheet each month totaling the number of student meals seved based on the electronic and manual meal count sheets prior to submitting the meal claim in the Michigan Nutrition Data System (MiND). The monthly meal claim submitted will be filed with the supporting documentation an dsigned by the individual submitting the claim attesting that the meals claimed match the meals counted.
FAC accepted this audit on November 27, 2022 — management decision was due May 27, 2023.
FAC accepted this audit on November 3, 2021 — management decision was due May 3, 2022.
FAC accepted this audit on January 10, 2021 — management decision was due July 10, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 13, 2018 — management decision was due May 13, 2019.
FAC accepted this audit on October 31, 2017 — management decision was due May 1, 2018.
FAC accepted this audit on December 1, 2016 — management decision was due June 1, 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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