EIN: 386003419
UEI: NG5FJ4QC7GN8
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 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 29, 2022 (1608 days ago).
What is a management decision? →We sampled 4 students that left the School District?s 20/21 class cohort. Two of the 4 sampled were categorized as unknown when they had enrolled at another district. Questioned costs: None Cause and effect: The School District did not have controls in place to ensure that students leaving the cohort are properly categorized and reported to the State. This could result in inaccurate graduation rate data. Recommendation: The School District should implement controls to verify the categorization of students that leave the cohort prior to submission of that data to the State. Written verification needs to be obtained for those that are categorized as transferred to another district. Views of responsible officials: Management agrees with the finding. Corrective action plan: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Program information: Title I, U.S. Department of Education, passed through Michigan Department of Education, AL #84.010. Criteria: The School District must report graduation rate data for all public high schools using the four-year adjusted cohort rate. To remove a student from the cohort, the School District must confirm that a student who transfers out is enrolled in another school or education program that culminates in the award of a regular high school diploma. Condition: We sampled 4 students that left the School District?s 20/21 class cohort. Two of the 4 sampled were categorized as unknown when they had enrolled at another district. Questioned costs: None Cause and effect: The School District did not have controls in place to ensure that students leaving the cohort are properly categorized and reported to the State. This could result in inaccurate graduation rate data. Recommendation: The School District should implement controls to verify the categorization of students that leave the cohort prior to submission of that data to the State. Written verification needs to be obtained for those that are categorized as transferred to another district. Views of responsible officials: Management agrees with the finding. Corrective action plan: See attached corrective action plan.
The Director of Finance will implement controls to verify the categorization of students that leave the cohort prior to submission of the data to the State. The process will occur twice a year. Written verification will be obtained for those that are categorized as transferred to another district. Responsible parties include Patricia Bullock, Director of Finance, Koula Legner, Pupil Accounting, and Susan Nelson, Counseling Office Secretary. Anticipated completion date of June 30, 2022.
2020-001
FAC accepted this audit on September 23, 2020 — management decision was due March 23, 2021.
We sampled 16 students that left the School District?s 19/20 class cohort. Two of the 16 sampled were categorized as transferred to another district, but they did not. In addition, one of the 16 sampled was categorized as unknown when they had enrolled at another district. Questioned costs: None Cause and effect: The School District did not have controls in place to ensure that students leaving the cohort are properly categorized and reported to the State. This could result in inaccurate graduation rate data. Recommendation: The School District should implement controls to verify the categorization of students that leave the cohort prior to submission of that data to the State. Written verification needs to be obtained for those that are categorized as transferred to another district. Views of responsible officials: Management agrees with the finding. Corrective action plan: See attached corrective action plan
Show full finding ▾Hide full finding ▴Program information: Title I, U.S. Department of Education, passed through Michigan Department of Education, CFDA #84.010. Criteria: The School District must report graduation rate data for all public high schools using the four-year adjusted cohort rate. To remove a student from the cohort, the School District must confirm that a student who transfers out is enrolled in another school or education program that culminates in the award of a regular high school diploma. Condition: We sampled 16 students that left the School District?s 19/20 class cohort. Two of the 16 sampled were categorized as transferred to another district, but they did not. In addition, one of the 16 sampled was categorized as unknown when they had enrolled at another district. Questioned costs: None Cause and effect: The School District did not have controls in place to ensure that students leaving the cohort are properly categorized and reported to the State. This could result in inaccurate graduation rate data. Recommendation: The School District should implement controls to verify the categorization of students that leave the cohort prior to submission of that data to the State. Written verification needs to be obtained for those that are categorized as transferred to another district. Views of responsible officials: Management agrees with the finding. Corrective action plan: See attached corrective action plan
FINDING 2020-001 Significant Deficiency and Noncompliance Corrective Action Plan The Director of Finance will implement controls to verify the categorization of students that leave the cohort prior to submission of the GAD Report to the State. The process will occur twice a year. Written verification will be obtained for those that are categorized as transferred to another district. Responsible Parties: Patricia Bullock, Director of Finance Koula Legner, Pupil Accounting Susan Nelson, Counseling Office Secretary Anticipated completion date of June 30, 2021
FAC accepted this audit on October 2, 2019 — management decision was due April 2, 2020.
One employee partially charged to the Nutrition Cluster did not have adequate records reflecting actual time work in and out of the program. An estimated percentage was used to charge the salary and related benefits of the individual to the program. Questioned costs: It was determined that likely questioned costs fall below the $25,000 reporting threshold. Cause and effect: The School District did not have procedures in place to ensure that payroll expenses charged to the program were supported by records indicating actual time worked in the program. This could result in expenses being charged to the program that were not related to the Nutrition Cluster and as a result deemed unallowable. Recommendation: The School District should implement procedures and documentation that accurately supports work performed in the program. Payroll expenditures charged should be based on actual work and time records rather than an estimated percentage. Views of responsible officials: Management agrees with the finding. Corrective action plan: See attached corrective action plan
Show full finding ▾Hide full finding ▴Program information: Nutrition Cluster, U.S. Department of Agriculture, passed through Michigan Department of Education, CFDA #10.553, 10.555, and 10.559. Criteria: Documentation is required to support personnel expenses charged to the program. Records must accurately reflect work performed, be incorporated into official records, and reasonably reflect the activity for which the employee is paid, encompassing both federal and non-federal activities. Condition: One employee partially charged to the Nutrition Cluster did not have adequate records reflecting actual time work in and out of the program. An estimated percentage was used to charge the salary and related benefits of the individual to the program. Questioned costs: It was determined that likely questioned costs fall below the $25,000 reporting threshold. Cause and effect: The School District did not have procedures in place to ensure that payroll expenses charged to the program were supported by records indicating actual time worked in the program. This could result in expenses being charged to the program that were not related to the Nutrition Cluster and as a result deemed unallowable. Recommendation: The School District should implement procedures and documentation that accurately supports work performed in the program. Payroll expenditures charged should be based on actual work and time records rather than an estimated percentage. Views of responsible officials: Management agrees with the finding. Corrective action plan: See attached corrective action plan
FINDING 2019-002 Corrective Action Plan The Director of Food Service will implement procedures and documentation that accurately supports work performed in the program. Payroll expenditures charged will be based on actual work and time records. Responsible Parties: Patricia Bullock, Director of Finance Toni Nagy, Food Service Director Anticipated Completion Date: June 30, 2020
2018-006
FAC accepted this audit on October 2, 2018 — management decision was due April 2, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 21, 2017 — management decision was due March 21, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-004
FAC accepted this audit on October 11, 2016 — management decision was due April 11, 2017.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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