EIN: 386003785
UEI: JKTHANNWHJN5
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 25, 2022. 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 April 25, 2023 (1220 days ago).
What is a management decision? →2022-001 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast, National School Lunch, Child and Adult Care Food Program and Summer Food Service Program, U.S. Department of Agriculture, passed through Michigan Department of Education. CFDA # 10.553, 10.555, 10.559. Criteria The School District's net cash resources exceeded three months of average expenditures at June 30, 2022. Condition The School District's net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None. Context Management is required to monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. Effect Management is required to monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $151,412. Cause Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitors their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The excess Food Service fund balance was due to the additional funding received while the school operated the SFSP, SSO and CACFP programs, along with an excess fund balance from the prior year. Our prior year spend down plan included equipment replacement for the High School cafeteria and food service areas. Due to delays with shipping and manufacturing, the equipment wasn?t delivered and paid for until July 2022, after our fiscal year end. Had the equipment been delivered and paid for prior to year-end, the District would not have incurred an excess fund balance.
Show full finding ▾Hide full finding ▴2022-001 (Repeat Finding 2021-001) Program Nutrition Cluster - National School Breakfast, National School Lunch, Child and Adult Care Food Program and Summer Food Service Program, U.S. Department of Agriculture, passed through Michigan Department of Education. CFDA # 10.553, 10.555, 10.559. Criteria The School District's net cash resources exceeded three months of average expenditures at June 30, 2022. Condition The School District's net cash resources exceeded three months of average expenditures at June 30, 2022. Questioned costs None. Context Management is required to monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. Effect Management is required to monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $151,412. Cause Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitors their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action The excess Food Service fund balance was due to the additional funding received while the school operated the SFSP, SSO and CACFP programs, along with an excess fund balance from the prior year. Our prior year spend down plan included equipment replacement for the High School cafeteria and food service areas. Due to delays with shipping and manufacturing, the equipment wasn?t delivered and paid for until July 2022, after our fiscal year end. Had the equipment been delivered and paid for prior to year-end, the District would not have incurred an excess fund balance.
The excess Food Service fund balance was due to the additional funding received while the school operated the SFSP, SSO and CACFP programs, along with an excess fund balance from the prior year. Our prior year spend down plan included equipment replacement for the High School cafeteria and food service areas. Due to delays with shipping and manufacturing, the equipment wasn?t delivered and paid for until July 2022, after our fiscal year end. Had the equipment been delivered and paid for prior to year-end, the District would not have incurred an excess fund balance.
2021-001
FAC accepted this audit on November 9, 2020 — management decision was due May 9, 2021.
Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. CFDA # 10.553, 10.555 and 10.559. 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 of average expenditures. Condition The School District's net cash resources exceeded three months of average expenditures at June 30, 2020. Questioned costs None Context The School District did not meet the three months of average expenditure test at June 30, 2020. Effect Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $231,088. Cause Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $231,088. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitors their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action To use the excess Food Service fund balance to buy equipment. We plan to use Food Service money to purchase coffee bar furniture and equipment for Corunna High School. It will include refrigeration, counter tops, a POS system, and small wares.
Show full finding ▾Hide full finding ▴Program Nutrition Cluster - National School Breakfast and National School Lunch, U.S. Department of Agriculture, passed through Michigan Department of Education. CFDA # 10.553, 10.555 and 10.559. 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 of average expenditures. Condition The School District's net cash resources exceeded three months of average expenditures at June 30, 2020. Questioned costs None Context The School District did not meet the three months of average expenditure test at June 30, 2020. Effect Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $231,088. Cause Management did not monitor net cash resources and their spend down plan to ensure that they did not exceed three months of average expenditures. The School District's net cash resources were in excess of three months over expenditures by $231,088. Recommendation We recommend that the School District review their Food Service Fund's net cash resources periodically throughout the school year to ensure that the fund will not have an excess of three months of average expenditures at the fiscal year end and that the School District closely monitors their spend down plan with the Michigan Department of Education. The School District should also take this requirement into consideration when preparing the annual budget and any subsequent adjustments to the budget. Views of the Responsible Officials and Planned Corrective Action To use the excess Food Service fund balance to buy equipment. We plan to use Food Service money to purchase coffee bar furniture and equipment for Corunna High School. It will include refrigeration, counter tops, a POS system, and small wares.
We plan to use the excess Food Service Fund balance to purchase a Light Duty Box Truck to transfer food between District buildings, replace the floors in walk-in coolers, purchase new cafeteria tables for several of our District buildings and update the high school cafeteria serving area (which will include walls, decor and serving line equipment).
FAC accepted this audit on October 21, 2018 — management decision was due April 21, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on November 20, 2016 — management decision was due May 20, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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