EIN: 386003547
UEI: MLUKPGAD7296
Audited by: MCBRIDE-MANLEY & COMPANY P.C.
Oversight agency: 84 [Department of Education]
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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 23, 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 23, 2026 (70 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 October 24, 2023 — management decision was due April 24, 2024.
Textbook and workbook orders were paid in advance and charged to the federal program for periods that extend beyond the award period. Perspective/Context: Of $2,314,999 charged to the program, $248,781 is related to expenditures for fiscal years beyond the grant period. Questioned Cost: None. Per Michigan Department of Education, the District has the ability to amend their award budget before September 30, 2024 to correct the error. Criteria: Grantees should have written policies and procedures to assure only allowable costs are charged to the federal program and all expenditures are within the grant period of availability. Cause: The District lacks oversight over federal programs to identify expenditures that extend multiple years to assure only those in the grant period are charged to the federal program. Effect: The District could be paying for goods or services with federal funds prior to receiving the goods or services. Recommendation: The District should review the current policies and procedures related to federal awards and review all related controls to identify these types of transactions before they are charged to grant programs for proper review, approval, and consideration. Management's Response: Management will work with the grants department to review current policy and procedures related to federal awards. The team will maintain controls to review grants in the planning process to ensure the plans include allowable expenditures that fall within the grant expenditure period.
Show full finding ▾Hide full finding ▴Program Name: Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief Fund - CFDA #84.425U. Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency in Internal Control over Compliance. Condition: Textbook and workbook orders were paid in advance and charged to the federal program for periods that extend beyond the award period. Perspective/Context: Of $2,314,999 charged to the program, $248,781 is related to expenditures for fiscal years beyond the grant period. Questioned Cost: None. Per Michigan Department of Education, the District has the ability to amend their award budget before September 30, 2024 to correct the error. Criteria: Grantees should have written policies and procedures to assure only allowable costs are charged to the federal program and all expenditures are within the grant period of availability. Cause: The District lacks oversight over federal programs to identify expenditures that extend multiple years to assure only those in the grant period are charged to the federal program. Effect: The District could be paying for goods or services with federal funds prior to receiving the goods or services. Recommendation: The District should review the current policies and procedures related to federal awards and review all related controls to identify these types of transactions before they are charged to grant programs for proper review, approval, and consideration. Management's Response: Management will work with the grants department to review current policy and procedures related to federal awards. The team will maintain controls to review grants in the planning process to ensure the plans include allowable expenditures that fall within the grant expenditure period.
Management will work with various departments to review current policies and procedures related to federal grant awards. We will focus on the related controls necessary to avoid transactions paid in advance that extend passed the expenditure period. Grant procedures will include review, approval and consideration during the grant planning process.
Textbook and workbook orders were paid in advance and charged to the federal program for periods that extend beyond the award period. Perspective/Context: Of $2,314,999 charged to the program, $248,781 is related to expenditures for fiscal years beyond the grant period. Questioned Cost: None. Per Michigan Department of Education, the District has the ability to amend their award budget before September 30, 2024 to correct the error. Criteria: Grantees should have written policies and procedures to assure only allowable costs are charged to the federal program and all expenditures are within the grant period of availability. Cause: The District lacks oversight over federal programs to identify expenditures that extend multiple years to assure only those in the grant period are charged to the federal program. Effect: The District could be paying for goods or services with federal funds prior to receiving the goods or services. Recommendation: The District should review the current policies and procedures related to federal awards and review all related controls to identify these types of transactions before they are charged to grant programs for proper review, approval, and consideration. Management's Response: Management will work with the grants department to review current policy and procedures related to federal awards. The team will maintain controls to review grants in the planning process to ensure the plans include allowable expenditures that fall within the grant expenditure period.
Show full finding ▾Hide full finding ▴Program Name: Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief Fund - CFDA #84.425U. Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency in Internal Control over Compliance. Condition: Textbook and workbook orders were paid in advance and charged to the federal program for periods that extend beyond the award period. Perspective/Context: Of $2,314,999 charged to the program, $248,781 is related to expenditures for fiscal years beyond the grant period. Questioned Cost: None. Per Michigan Department of Education, the District has the ability to amend their award budget before September 30, 2024 to correct the error. Criteria: Grantees should have written policies and procedures to assure only allowable costs are charged to the federal program and all expenditures are within the grant period of availability. Cause: The District lacks oversight over federal programs to identify expenditures that extend multiple years to assure only those in the grant period are charged to the federal program. Effect: The District could be paying for goods or services with federal funds prior to receiving the goods or services. Recommendation: The District should review the current policies and procedures related to federal awards and review all related controls to identify these types of transactions before they are charged to grant programs for proper review, approval, and consideration. Management's Response: Management will work with the grants department to review current policy and procedures related to federal awards. The team will maintain controls to review grants in the planning process to ensure the plans include allowable expenditures that fall within the grant expenditure period.
Management will work with various departments to review current policies and procedures related to federal grant awards. We will focus on the related controls necessary to avoid transactions paid in advance that extend passed the expenditure period. Grant procedures will include review, approval and consideration during the grant planning process.
FAC accepted this audit on November 27, 2023 — management decision was due May 27, 2024.
Textbook and workbook orders were paid in advance and charged to the federal program for periods that extend beyond the award period. Perspective/Context: Of $2,314,999 charged to the program, $248,781 is related to expenditures for fiscal years beyond the grant period. Questioned Cost: None. Per Michigan Department of Education, the District has the ability to amend their award budget before September 30, 2024 to correct the error. Criteria: Grantees should have written policies and procedures to assure only allowable costs are charged to the federal program and all expenditures are within the grant period of availability. Cause: The District lacks oversight over federal programs to identify expenditures that extend multiple years to assure only those in the grant period are charged to the federal program. Effect: The District could be paying for goods or services with federal funds prior to receiving the goods or services. Recommendation: The District should review the current policies and procedures related to federal awards and review all related controls to identify these types of transactions before they are charged to grant programs for proper review, approval, and consideration. Management's Response: Management will work with the grants department to review current policy and procedures related to federal awards. The team will maintain controls to review grants in the planning process to ensure the plans include allowable expenditures that fall within the grant expenditure period.
Show full finding ▾Hide full finding ▴Program Name: Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief Fund - CFDA #84.425U. Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency in Internal Control over Compliance. Condition: Textbook and workbook orders were paid in advance and charged to the federal program for periods that extend beyond the award period. Perspective/Context: Of $2,314,999 charged to the program, $248,781 is related to expenditures for fiscal years beyond the grant period. Questioned Cost: None. Per Michigan Department of Education, the District has the ability to amend their award budget before September 30, 2024 to correct the error. Criteria: Grantees should have written policies and procedures to assure only allowable costs are charged to the federal program and all expenditures are within the grant period of availability. Cause: The District lacks oversight over federal programs to identify expenditures that extend multiple years to assure only those in the grant period are charged to the federal program. Effect: The District could be paying for goods or services with federal funds prior to receiving the goods or services. Recommendation: The District should review the current policies and procedures related to federal awards and review all related controls to identify these types of transactions before they are charged to grant programs for proper review, approval, and consideration. Management's Response: Management will work with the grants department to review current policy and procedures related to federal awards. The team will maintain controls to review grants in the planning process to ensure the plans include allowable expenditures that fall within the grant expenditure period.
Management will work with various departments to review current policies and procedures related to federal grant awards. We will focus on the related controls necessary to avoid transactions paid in advance that extend passed the expenditure period. Grant procedures will include review, approval and consideration during the grant planning process.
Textbook and workbook orders were paid in advance and charged to the federal program for periods that extend beyond the award period. Perspective/Context: Of $2,314,999 charged to the program, $248,781 is related to expenditures for fiscal years beyond the grant period. Questioned Cost: None. Per Michigan Department of Education, the District has the ability to amend their award budget before September 30, 2024 to correct the error. Criteria: Grantees should have written policies and procedures to assure only allowable costs are charged to the federal program and all expenditures are within the grant period of availability. Cause: The District lacks oversight over federal programs to identify expenditures that extend multiple years to assure only those in the grant period are charged to the federal program. Effect: The District could be paying for goods or services with federal funds prior to receiving the goods or services. Recommendation: The District should review the current policies and procedures related to federal awards and review all related controls to identify these types of transactions before they are charged to grant programs for proper review, approval, and consideration. Management's Response: Management will work with the grants department to review current policy and procedures related to federal awards. The team will maintain controls to review grants in the planning process to ensure the plans include allowable expenditures that fall within the grant expenditure period.
Show full finding ▾Hide full finding ▴Program Name: Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief Fund - CFDA #84.425U. Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency in Internal Control over Compliance. Condition: Textbook and workbook orders were paid in advance and charged to the federal program for periods that extend beyond the award period. Perspective/Context: Of $2,314,999 charged to the program, $248,781 is related to expenditures for fiscal years beyond the grant period. Questioned Cost: None. Per Michigan Department of Education, the District has the ability to amend their award budget before September 30, 2024 to correct the error. Criteria: Grantees should have written policies and procedures to assure only allowable costs are charged to the federal program and all expenditures are within the grant period of availability. Cause: The District lacks oversight over federal programs to identify expenditures that extend multiple years to assure only those in the grant period are charged to the federal program. Effect: The District could be paying for goods or services with federal funds prior to receiving the goods or services. Recommendation: The District should review the current policies and procedures related to federal awards and review all related controls to identify these types of transactions before they are charged to grant programs for proper review, approval, and consideration. Management's Response: Management will work with the grants department to review current policy and procedures related to federal awards. The team will maintain controls to review grants in the planning process to ensure the plans include allowable expenditures that fall within the grant expenditure period.
Management will work with various departments to review current policies and procedures related to federal grant awards. We will focus on the related controls necessary to avoid transactions paid in advance that extend passed the expenditure period. Grant procedures will include review, approval and consideration during the grant planning process.
FAC accepted this audit on October 27, 2022 — management decision was due April 27, 2023.
Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Show full finding ▾Hide full finding ▴Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Planned Corrective Action: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations. Anticipated completion date: January 2023. Responsible contact person: Angela Gleason, Director of Finance.
The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Show full finding ▾Hide full finding ▴Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Planned Corrective Action: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned. Anticipated completion date: June 2023. Responsible contact person: Angela Gleason, Finance Director.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
FAC accepted this audit on October 22, 2020 — management decision was due April 22, 2021.
FAC accepted this audit on October 23, 2019 — management decision was due April 23, 2020.
FAC accepted this audit on October 25, 2018 — management decision was due April 25, 2019.
FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
FAC accepted this audit on October 27, 2016 — management decision was due April 27, 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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