EIN: 386003075
UEI: JG4KGGA62BJ3
Audited by: PLANTE & MORAN, PLLC
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 January 6, 2026. 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 July 6, 2026 (54 days ago).
What is a management decision? →FAC accepted this audit on November 7, 2024 — management decision was due May 7, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
Assistance Listing Number, Federal Agency, and Program Name - 10.555 and 10.553, U.S. Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year - 211971, 221971, 221970, 231970,211961,221960,221961,220910,2023 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - Upon preparation of meal reimbursement claims for meals served, a separate review ensuring the accuracy of the request for reimbursement, submitted to drawdown funds, is an important part of internal control process that reduces the risk of errors in reporting. Condition - The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the free, reduced, and total number of meals. Therefore, if the number of free or reduced meals is typed incorrectly, the difference automatically adds or subtracts to the number of full-paid meals. While there is review and approval of amounts prior to entering meal counts into the MiND system, the School District did not consider that, once free and reduced meals are entered into the system, the number of full-pay meals autofills to the number required to match/balance the total meals served. This resulted in the School District not identifying that two claims requests undercounted reimbursable meals, which shorted the School District receiving additional funding of $7,639. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District incorrectly submitted for reimbursement of the meals served in two months of four months tested. Cause and Effect - The absence of a secondary review of the final data, including the auto-calculated data, in the MiND system resulted in the School District being reimbursed for an amount less than the actual meals served. Recommendation - The School District should implement a procedure to ensure there is an additional separate review and documented approval of the final claims data after entry into the MiND system to ensure it agrees with the School District's internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After an indepth review of the circumstances that led to the incorrect (under count) request for meal reimbursement error, an additional review and approval procedure has been implemented. This will ensure the final meal claims data, including the MiND system auto-calculated data, reflects the School District's internal meal count data reporting.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name - 10.555 and 10.553, U.S. Department of Agriculture, Child Nutrition Cluster Federal Award Identification Number and Year - 211971, 221971, 221970, 231970,211961,221960,221961,220910,2023 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - Upon preparation of meal reimbursement claims for meals served, a separate review ensuring the accuracy of the request for reimbursement, submitted to drawdown funds, is an important part of internal control process that reduces the risk of errors in reporting. Condition - The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the free, reduced, and total number of meals. Therefore, if the number of free or reduced meals is typed incorrectly, the difference automatically adds or subtracts to the number of full-paid meals. While there is review and approval of amounts prior to entering meal counts into the MiND system, the School District did not consider that, once free and reduced meals are entered into the system, the number of full-pay meals autofills to the number required to match/balance the total meals served. This resulted in the School District not identifying that two claims requests undercounted reimbursable meals, which shorted the School District receiving additional funding of $7,639. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District incorrectly submitted for reimbursement of the meals served in two months of four months tested. Cause and Effect - The absence of a secondary review of the final data, including the auto-calculated data, in the MiND system resulted in the School District being reimbursed for an amount less than the actual meals served. Recommendation - The School District should implement a procedure to ensure there is an additional separate review and documented approval of the final claims data after entry into the MiND system to ensure it agrees with the School District's internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After an indepth review of the circumstances that led to the incorrect (under count) request for meal reimbursement error, an additional review and approval procedure has been implemented. This will ensure the final meal claims data, including the MiND system auto-calculated data, reflects the School District's internal meal count data reporting.
Finding Number: 2023-001 Condition: The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the free, reduced and total number of meals. Therefore, if the number of free or reduced meals is typed incorrectly, the difference automatically adds or subtracts to the number of fullpaid meals. While there is review and approval of amounts prior to entering meal counts into the MiND system, the district did not consider that once free and reduced meals are entered into the system, the number of full pay meals auto fills to the number required to match/balance the total meals served. This resulted in the District not identifying that two claims requests undercounted reimbursable meals which shorted the District receiving additional funding of $7,639. Planned Corrective Action: After an in-depth review of the circumstances that led to the incorrect (under count) request for meal reimbursement error, an additional review and approval procedure has been implemented. This will ensure the final meal claims data, including the MiND system auto calculated data reflects the district’s internal meal count data reporting. Contact person responsible for corrective action: John Fitzgerald, Assistant Superintendent for Business & Finance Completion Date: July 31, 2023
FAC accepted this audit on November 20, 2022 — management decision was due May 20, 2023.
FAC accepted this audit on November 22, 2021 — management decision was due May 22, 2022.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
FAC accepted this audit on February 18, 2020 — management decision was due August 18, 2020.
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
FAC accepted this audit on October 31, 2017 — management decision was due May 1, 2018.
FAC accepted this audit on November 17, 2016 — management decision was due May 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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