EIN: 386003241
UEI: X6J1XDZN4ZA5
Audited by: Weinlander Fitzhugh
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 December 17, 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 17, 2026 (76 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 8, 2023 — management decision was due June 8, 2024.
Program Assistance listing number 84.425U - Elementary and Secondary School Emergency Relief Fund - ESSER III Criteria Federal program expenditures are to be within the approved budget. Condition The School District did not follow their approved budget with Michigan Department of Education for expenditures allocated to the ESSER III program. Questioned costs None Context The School District should monitor the expenditures charged to the federal program are within the approved budget. Effect The School District could have requested reimbursement for funds that were not allowed for the federal program. Cause The School District did not monitor their federal expenditure compared to their approved budget. Recommendation The School District should monitor their expenditures charged to the program and follow the approved budget. If changes occur, then the School District should amend the budget as necessary. Views of the Responsible Officials and Planned Corrective Action Training has been provided to the Business Manager in budgeting federal funds.
Show full finding ▾Hide full finding ▴Program Assistance listing number 84.425U - Elementary and Secondary School Emergency Relief Fund - ESSER III Criteria Federal program expenditures are to be within the approved budget. Condition The School District did not follow their approved budget with Michigan Department of Education for expenditures allocated to the ESSER III program. Questioned costs None Context The School District should monitor the expenditures charged to the federal program are within the approved budget. Effect The School District could have requested reimbursement for funds that were not allowed for the federal program. Cause The School District did not monitor their federal expenditure compared to their approved budget. Recommendation The School District should monitor their expenditures charged to the program and follow the approved budget. If changes occur, then the School District should amend the budget as necessary. Views of the Responsible Officials and Planned Corrective Action Training has been provided to the Business Manager in budgeting federal funds.
See the chart in the corrective action plan.
FAC accepted this audit on October 26, 2022 — management decision was due April 26, 2023.
FAC accepted this audit on October 24, 2021 — management decision was due April 24, 2022.
2021-003 Program Title I Part A Criteria The federal award's period of performance for the federal program is December 17, 2020 to September 30, 2021. Federal expenditures requested for reimbursement are to fall within this time frame. Condition The School District requested reimbursement for expenditures prior to December 17, 2020, which resulted in the School District over requesting federal revenue. Questioned costs Total federal expenditures over requested during the year is $53,012. Context The School District should have controls in place to verify the expenditures being requested for reimbursement fall within the federal award's period of performance. Effect The School District requested reimbursement for expenditures that are not allowed and the revenue was overstated. Cause The School District submitted their application late which resulted in a later start date for the federal program. When the grant was awarded, the School District did not identify the period of performance dates. Recommendation The School District should follow their internal controls in order to avoid requesting reimbursement for expenditures outside of the period of performance. Views of the Responsible Officials and Planned Corrective Action The School District will strive to complete Title applications so that the beginning of the grant year coincides with the school fiscal year and monitor expenditures so that those incurred outside of the grant year are not submitted for reimbursement.
Show full finding ▾Hide full finding ▴2021-003 Program Title I Part A Criteria The federal award's period of performance for the federal program is December 17, 2020 to September 30, 2021. Federal expenditures requested for reimbursement are to fall within this time frame. Condition The School District requested reimbursement for expenditures prior to December 17, 2020, which resulted in the School District over requesting federal revenue. Questioned costs Total federal expenditures over requested during the year is $53,012. Context The School District should have controls in place to verify the expenditures being requested for reimbursement fall within the federal award's period of performance. Effect The School District requested reimbursement for expenditures that are not allowed and the revenue was overstated. Cause The School District submitted their application late which resulted in a later start date for the federal program. When the grant was awarded, the School District did not identify the period of performance dates. Recommendation The School District should follow their internal controls in order to avoid requesting reimbursement for expenditures outside of the period of performance. Views of the Responsible Officials and Planned Corrective Action The School District will strive to complete Title applications so that the beginning of the grant year coincides with the school fiscal year and monitor expenditures so that those incurred outside of the grant year are not submitted for reimbursement.
Finding Number: 2021-003 Planned Corrective Action: District will file title grant requests so that the grant year begins with the fiscal year. Expenses will be monitored so that only those incurred during the approved grant window will be submitted for reimbursement Anticipated Completion Date: June 30, 2022 Responsible Contact Person: Paul Ciske, Superintendent
2021-004 Program Title I, Part A Criteria The indirect cost rate is to be applied to the federal program as an approved percentage of federal expenditures. Condition The School District requested reimbursement for the full indirect cost rate budget without considering the allocation to the federal expenditures during the year. Questioned costs The School District over requested reimbursement for indirect costs in the amount of $7,378. Context The School District should request the indirect costs as a percentage of the actual federal expenditures incurred. Effect The School District requested the full amount of indirect costs approved in the budget, with out consideration of the actual expenditures, which resulted in over requesting revenue. Cause The School District didn't calculate the amount of indirect costs in relation to their actual expenditures and requested reimbursement for the full amount approved. Recommendation The School District should request a portion of indirect costs in relation to the actual expenditures incurred during each cash reimbursement request. Views of the Responsible Officials and Planned Corrective Action The School District will monitor expenditures more closely so that submitted indirect costs do not exceed allowed percentage of expenditures.
Show full finding ▾Hide full finding ▴2021-004 Program Title I, Part A Criteria The indirect cost rate is to be applied to the federal program as an approved percentage of federal expenditures. Condition The School District requested reimbursement for the full indirect cost rate budget without considering the allocation to the federal expenditures during the year. Questioned costs The School District over requested reimbursement for indirect costs in the amount of $7,378. Context The School District should request the indirect costs as a percentage of the actual federal expenditures incurred. Effect The School District requested the full amount of indirect costs approved in the budget, with out consideration of the actual expenditures, which resulted in over requesting revenue. Cause The School District didn't calculate the amount of indirect costs in relation to their actual expenditures and requested reimbursement for the full amount approved. Recommendation The School District should request a portion of indirect costs in relation to the actual expenditures incurred during each cash reimbursement request. Views of the Responsible Officials and Planned Corrective Action The School District will monitor expenditures more closely so that submitted indirect costs do not exceed allowed percentage of expenditures.
Finding Number: 2021-004 Planned Corrective Action: Expenses will be monitored so that the indirect costs submitted do not exceed the allowed amount. Anticipated Completion Date: June 30, 2022 Responsible Contact Person: Paul Ciske, Superintendent
FAC accepted this audit on November 10, 2020 — management decision was due May 10, 2021.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
FAC accepted this audit on October 29, 2017 — management decision was due April 29, 2018.
FAC accepted this audit on October 10, 2016 — management decision was due April 10, 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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