EIN: 386003395
UEI: KWWQNYEYJE21
Audited by: UHY LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 2, 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 (78 days ago).
What is a management decision? →FAC accepted this audit on October 30, 2024 — management decision was due April 30, 2025.
FAC accepted this audit on November 22, 2023 — management decision was due May 22, 2024.
FAC accepted this audit on December 4, 2022 — management decision was due June 4, 2023.
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 seamless summer option programs. 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 $340,999 at fiscal year-end exceeded the allowable three months of expenditures threshold by $42,021. Identification of Repeat Findings: Repeat finding 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 purchasing equipment and incurring additional labor costs for packaging meals to spend down the remaining excess. 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.
Show full finding ▾Hide full finding ▴2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster CFDA Number(s): 10.553 & 10.555 & 10.559 Federal Award Number: 211971, 221971, 211961, 211980, 221961, 221980, 220910-2022, 210904, and Entitlement Commodities Federal Award Year: July 1, 2021 to September 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Immaterial 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 seamless summer option programs. 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 $340,999 at fiscal year-end exceeded the allowable three months of expenditures threshold by $42,021. Identification of Repeat Findings: Repeat finding 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 purchasing equipment and incurring additional labor costs for packaging meals to spend down the remaining excess. 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.
Corrective Action Plan 2022-001 This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation. A spend down plan is in process to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2022-2023 fiscal year. The persons responsible for the corrective action are Valarie Larange, the food service director and Karen Emond, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.
2021-001
FAC accepted this audit on October 14, 2021 — management decision was due April 14, 2022.
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 $389,919 at fiscal year-end exceeded the allowable three months of expenditures threshold by $120,460. 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 purchasing equipment and incurring additional labor costs for packaging meals to spend down the remaining excess. 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.
Show full finding ▾Hide full finding ▴2021-001 U.S. DEPARTMENT OF AGRICUTURE Program Title: Child Nutrition Cluster CFDA Number(s): 10.555 & 10.559 Federal Award Number: 200900 & 210904 (Summer Food Service Program for Children) Federal Award Year: July 1, 2020 to June 30, 2021 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Immaterial 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 $389,919 at fiscal year-end exceeded the allowable three months of expenditures threshold by $120,460. 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 purchasing equipment and incurring additional labor costs for packaging meals to spend down the remaining excess. 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.
2021-001 This finding is caused by the District?s Food Service Fund?s fund balance exceeding the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation. A spend down plan is in process to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2021-22 fiscal year. The persons responsible for the corrective action are Valarie Larange, the food service director and Josie Hill, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2022 fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.
The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: None Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: Due to Covid, the District could not use their typical internal controls as it related to meal counts. Due to additional meals provided to preschool and delivered by bus routes, the cooks had to hand count meals served rather than using Skyward software which is what was used in prior years. These hand counts were not reconciled properly on a monthly basis prior to making meal claim reimbursements. The District is implementing additional procedures to ensure funds that are requested for meal reimbursements agree to total meals served. The District will also be switching to using Meal Magic software for all schools and eliminating hand count sheets all together.
Show full finding ▾Hide full finding ▴2021-002 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster CFDA Number: 10.555 & 10.559 Federal Award Number: 200900, 210904, & Commodities Federal Award Year: July 1, 2020 to September 30, 2021 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Cash Management) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: None Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: Due to Covid, the District could not use their typical internal controls as it related to meal counts. Due to additional meals provided to preschool and delivered by bus routes, the cooks had to hand count meals served rather than using Skyward software which is what was used in prior years. These hand counts were not reconciled properly on a monthly basis prior to making meal claim reimbursements. The District is implementing additional procedures to ensure funds that are requested for meal reimbursements agree to total meals served. The District will also be switching to using Meal Magic software for all schools and eliminating hand count sheets all together.
2021-002 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. Due to Covid, the District could not use their typical internal controls as it related to meal counts. Due to additional meals provided to preschool and delivered by bus routes, the cooks had to hand count meals served rather than using Skyward software which is what was used in prior years. These hand counts were not reconciled properly on a monthly basis prior to making meal claim reimbursements. This has since been mitigated and the District is implementing additional procedures to ensure funds that are requested for meal reimbursements agree to total meals served. The District will also be switching to using Meal Magic software for all schools and eliminating hand count sheets all together. The persons responsible for the corrective action are Valarie Larange, the food service director and Josie Hill, the business manager. The anticipated completion date of the corrective action plan is before the end of the 2022 fiscal year. The plan for monitoring adherence is the food service director and business manager will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
FAC accepted this audit on October 11, 2020 — management decision was due April 11, 2021.
FAC accepted this audit on October 21, 2019 — management decision was due April 21, 2020.
FAC accepted this audit on October 11, 2018 — management decision was due April 11, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-001
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 25, 2016 — management decision was due April 25, 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.
Browse other Single Audit organizations in Michigan →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
