EIN: 386003232
UEI: JJCCE99LY9X7
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 30, 2023. 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 30, 2024, which was (813 days ago).
What is a management decision? →US Department of Education Program Title: Education Stabilization Fund CFDA Number(s): 84.425C, 84.425D, 84.425U, 84.425W Federal Award Number: 201201-2122, 213712-2021, 213742-2122,213713-2122 & 2223 (COVID-19) Federal Award Year: July 1, 2022 to June 30, 2023 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency (Activities Allowed/Unallowed and Allowable Costs) Criteria: The OMB requires that recipients of federal funds report deviations from the approved budget and request approvals from Federal awarding agencies for any revisions [2 CFR Part 200.308(b)]. Condition: The District submitted a final expenditure report to the State where certain line-item expenditures were reported in such a way that caused the report to appear over budget by greater than 10%. Cause: This condition was the result of the lack of oversight by appropriate personnel to review the final expenditure report before it was submitted to the State. Effect: As a result of this condition, the District did not fully comply with the budgeting requirement of expenditures being within 10% of the approved budget due to reporting expenditures in the wrong areas on the final expenditure report. Questioned Costs: None Perspective Information: The incident at hand appears to be an isolated instance as the business manager position has been turned over 3 times in the past 3 years. The District’s general ledger had expenditures that were properly spent in accordance with the approved budget and correctly classified in the general ledger, however, the District simply reported the wrong numbers on the Final Expenditure Report for certain Activities and Objects, but the correct amounts were spent in accordance with the approved budget. All of final expenditure report submissions after the incident did not have this same problem and were reported accurately. Recommendation: We recommend the District have appropriate personnel review the final expenditure report before final submission to the State. Views of Responsible Officials: There is a new business manager responsible for any future final expenditure report submissions. They will closely monitor this situation going forward to avoid this from happening in the future.
This finding is caused by Human error in transcribing amounts from the general ledger to the proper Activities and Objects on the Final Expenditure Report. The completion date for the corrective action plan is immediate. The person responsible for the corrective action is Tina Mills, the Business Manager. The plan for monitoring adherence is the business manager will double check reports before submitting them to the State of Michigan.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 22, 2022. 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 22, 2023, which was (1187 days ago).
What is a management decision? →2022-002 U.S. DEPARTMENT OF AGRICUTURE (REPEAT 2021-003) Program Title: Child Nutrition Cluster CFDA Number(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 211961, 221961 & 2209102022 (COVID-19) Federal Award Year: July 1, 2021 to June 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Material Noncompliance (Special Test & Provisions) Criteria: The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14(b)]. Condition: As of June 30, 2022, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the summer food service program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $813,696 at fiscal year-end exceeded the allowable three months of expenditures threshold by $448,892. Recommendation: We recommend the District closely monitor its budget for the year ended June 30, 2023 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Food Service Director has a spend down plan in place and is working on upgrading kitchen equipment. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2023.
This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2022-23 fiscal year. The person responsible for the corrective action is Tricia Connell, the food service director. The plan for monitoring adherence is the food service director will work to assess where the fund balance is after all of the projects from the spend down plan are completed.
2021-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2021. 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 March 28, 2022, which was (1607 days ago).
What is a management decision? →2021-003 U.S. DEPARTMENT OF AGRICUTURE Program Title: Child Nutrition Cluster CFDA Number(s): 10.555 & 10.559 Federal Award Number: 200900 & 210904 (COVID-19) Federal Award Year: July 1, 2020 to June 30, 2021 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Material Noncompliance (Special Test & Provisions) Criteria: The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14(b)]. Condition: As of June 30, 2021, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the summer food service program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $848,418 at fiscal year-end exceeded the allowable three months of expenditures threshold by $492,184. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2022 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Food Service Director has a spend down plan in place and is working on upgrading kitchen equipment. The District expects these updates to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2022.
2021-003 This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan be before the end of the 2021-22 fiscal year. The person responsible for the corrective action is Tricia Connell, the food service director. The plan for monitoring adherence is the food service director will work to assess where the fund balance is after all of the projects from the spend down plan are completed.
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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