EIN: 386003526
UEI: FB41KJG9M8M6
Audited by: Lewis & Knopf CPAs, PC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 8, 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 8, 2026 (88 days ago).
What is a management decision? →FAC accepted this audit on November 4, 2024 — management decision was due May 4, 2025.
FAC accepted this audit on November 7, 2023 — management decision was due May 7, 2024.
FAC accepted this audit on November 7, 2022 — management decision was due May 7, 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 monitor the net cash resources to ensure they did not exceed three months average expenditures. However, the kitchen equipment the District ordered in January 2022 had not been received as of June 30, 2022 and caused the District to have excess food service fund balance. 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 monitor the net cash resources to ensure they did not exceed three months average expenditures. However, the kitchen equipment the District ordered in January 2022 had not been received as of June 30, 2022 and caused the District to have excess food service fund balance. 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 November 1, 2021 — management decision was due May 1, 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 December 7, 2020 — management decision was due June 7, 2021.
Finding 2020-001 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, 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 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, 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.
The Algonac Community School District anticipated the excess fund balance for the School Service Fund in May due to higher meal reimbursement costs and lower operating expenditures . The district needed to plan new equipment installation with professional guidance, however, did not do so due to the COVID 19 pandemic. During the month October 2020, professional planning took place and quotes were secured for necessary equipment to enhance the lines in the food service operations at Algonquin Elementary School and Algonac Jr./Sr. High School. On November 19, 2020, the district received an approval letter from the Michigan Department of Education to purchase the necessary equipment in the amount of $41,073.00 for both schools.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 29, 2018 — management decision was due May 29, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on November 12, 2017 — management decision was due May 12, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on November 8, 2016 — management decision was due May 8, 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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