EIN: 386003506
UEI: RAY4TBQ1CPY5
Audited by: Lewis & Knopf CPAs PC
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 11, 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 11, 2026 (83 days ago).
What is a management decision? →FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
FAC accepted this audit on November 3, 2023 — management decision was due May 3, 2024.
FAC accepted this audit on November 2, 2022 — management decision was due May 2, 2023.
Finding 2022-001 (Repeat Finding) Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555/10.559. Pass-through Entity ?? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2022. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2022. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.
Show full finding ▾Hide full finding ▴Finding 2022-001 (Repeat Finding) Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555/10.559. Pass-through Entity ?? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2022. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2022. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.
See corrective action plan
2021-001
FAC accepted this audit on October 25, 2021 — management decision was due April 25, 2022.
Finding 2021-001 (Repeat Finding) Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555/10.559. Pass-through Entity ?? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2021. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2021. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.
Show full finding ▾Hide full finding ▴Finding 2021-001 (Repeat Finding) Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555/10.559. Pass-through Entity ?? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2021. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2021. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.
See corrective action plan in audit report.
2020-001
FAC accepted this audit on November 17, 2020 — management decision was due May 17, 2021.
Finding 2020-001 (Repeat Finding) Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555. Pass-through Entity ?? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2020. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2020. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.
Show full finding ▾Hide full finding ▴Finding 2020-001 (Repeat Finding) Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555. Pass-through Entity ?? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2020. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2020. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.
Yale Public Schools has been notified by its auditing team a Corrective Action Plan needs to be completed for the excess fund balance identified as of June 30, 2020 in the food service fund. Although the FID has not yet been submitted, manual calculation shows an excess balance of approximately $2,039 ? or less than one percent fund balance. Due to this tumultuous year, we find this minimal anomaly rising to the level of a finding unconscionable. As a result we are requesting reconsideration for the following reasons: This past fiscal year brought its own set of circumstances and the district respectfully requests the excess fund balance concern be WAIVED. In December 2019 the district had spent it excess fund balance from the prior year replacing equipment and was monitoring profit/loss statements to ensure we would not end the 2019-2020 fiscal year in the same condition. Then the COVID crisis hit the United States and everything was in an uproar. Revenues for the program on a per meal basis caused our revenues to far exceed the estimated revenues in 2018-2019 for the same number of meals. In fact the reimbursement rate for food service almost doubled for the mid-March through June time period. Coupled with the unknown number of meals served, changes to the program reimbursements caused predicting the funds to be generated for the period at best an educated guess. Breakfasts: servings?rate March 1-13 7,219 @ 1.3294 average March 16-30 1,400 @2.375 April 1-30 5,950 @2.375 May 1-31 5,780 @2.375 June 1-30 1,425 @2.375 Lunches: servings rate 8,800 @ 2.336 average 1,400 @4.1525 5,950 @4.1525 5,780 @4.1525 1,425 @4.1525 Additionally, the State was basically shut down. We were mandated to "stay home, stay safe" for most of the balance of the school year. That act prevented spending any food service funds for appliances, facility upgrades or other capital outlay items. In closing I want to confirm the district agrees to comply with the required oversight as prescribed by MDE. Louanne Warner, Food Service Direction and Rebekah Silkworth, Director of Business Services will work together to ensure the extra $2,039 is spent as soon as possible. Both employees agree to monitor the profit and loss calculations on a quarterly basis to ensure the food service fund balance does not exceed three months operating costs ? unless there is another unanticipated school closure and rates/expenditures are thrown out of sync.
2019-001
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555. Pass-through Entity ? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2019. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2019. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.
Show full finding ▾Hide full finding ▴Program Name ? (Nutrition Cluster) National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed though Michigan Department of Education. CFDA #10.553/ 10.555. Pass-through Entity ? Michigan Department of Education Finding Type - Noncompliance Criteria ? Federal register section 7 CFR Part 210.14b requires school districts to limit its School Breakfast and Lunch Fund net resources to an amount that does not exceed three months average expenditures. Condition ? The District?s net cash resources exceeded three months average expenditures at June 30, 2019. Questioned Costs ? None Context ? The District did not meet the three months average expenditure test at June 30, 2019. Cause/Effect ? Management did not monitor net cash resources to ensure they did not exceed three months average expenditures. Recommendation: We recommend that the District review the Food Service Fund net cash resources periodically to ensure that the fund will not have an excess of three months average expenditures at the fiscal year end. The District should take this requirement into consideration when preparing the annual budget, and any subsequent adjustments to the budget.
Yale Public Schools has been notified by its auditing team a Corrective Action Plan needs to be completed for the excess fund balance identified as of June 30, 2019 in the food service fund. Although the FID has not yet been submitted, manual calculation shows an excess balance of approximately $15,000 ? or just over 5% fund balance. Eight new cashier stations are being ordered and should be in by the end of September. As the need for new equipment ? especially coolers and refrigeration units ? have been a repeated request by the program director, the balance of the funds will focus on replacing kitchen equipment. The district agrees to monitor the profit and loss calculations on a quarterly basis to ensure the food service fund balance does not exceed three months operating costs. Sincerely, Kenneth J. Nicholl, Superintendent
FAC accepted this audit on November 26, 2018 — management decision was due May 26, 2019.
FAC accepted this audit on November 5, 2017 — management decision was due May 5, 2018.
FAC accepted this audit on November 9, 2016 — management decision was due May 9, 2017.
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