EIN: 386003809
UEI: KK6ZNS1ULCA6
Audited by: MANER COSTERISAN
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 24, 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 24, 2026 (79 days ago).
What is a management decision? →FAC accepted this audit on October 31, 2024 — management decision was due May 1, 2025.
FAC accepted this audit on October 30, 2023 — management decision was due April 30, 2024.
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
FAC accepted this audit on October 1, 2020 — management decision was due April 1, 2021.
Finding 2020-001 SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: Child Nutrition ClusterCFDA #:10.553, 10.555 and 10.559FEDERAL AGENCY: U.S. Department of AgriculturePASS-THROUGH ENTITY: Michigan Department of EducationPASS-THROUGH NUMBER: 19-1970, 19-1980, 20-0902, 20-1960, 20-1980 CRITERIA: In order to maintain adequate internal controls and proper reporting, meal counts should be reconciled and reviewed monthly. CONDITION: Meal counts were not properly reconciled and reviewed before being submitted to the state for reimbursement. CAUSE: Individuals responsible for reconciling and reviewing monthly meal counts did not properly complete their procedures. The Districts controls in place were inefficient in identifying this condition. EFFECT: Without proper reconciliation and approval, inaccurate meal counts may be submitted leading to improper claims for reimbursement. RECOMMENDATION: The District should implement procedures for meal counts in which one individual prepares the meal counts for reimbursement and another individual reconciles and reviews these counts before submitting the meals to the state for reimbursement. DISTRICT'S RESPONSE: The District notes that under normal circumstances, controls have always been properly designed and effective. Due to limited guidance by the State of Michigan, the atmosphere surrounding the time the unanticipated meal claims took place, as well as the unanticipated meals program changing multiple times, the District concurs with the facts of the finding and is implementing with procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴Finding 2020-001 SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: Child Nutrition ClusterCFDA #:10.553, 10.555 and 10.559FEDERAL AGENCY: U.S. Department of AgriculturePASS-THROUGH ENTITY: Michigan Department of EducationPASS-THROUGH NUMBER: 19-1970, 19-1980, 20-0902, 20-1960, 20-1980 CRITERIA: In order to maintain adequate internal controls and proper reporting, meal counts should be reconciled and reviewed monthly. CONDITION: Meal counts were not properly reconciled and reviewed before being submitted to the state for reimbursement. CAUSE: Individuals responsible for reconciling and reviewing monthly meal counts did not properly complete their procedures. The Districts controls in place were inefficient in identifying this condition. EFFECT: Without proper reconciliation and approval, inaccurate meal counts may be submitted leading to improper claims for reimbursement. RECOMMENDATION: The District should implement procedures for meal counts in which one individual prepares the meal counts for reimbursement and another individual reconciles and reviews these counts before submitting the meals to the state for reimbursement. DISTRICT'S RESPONSE: The District notes that under normal circumstances, controls have always been properly designed and effective. Due to limited guidance by the State of Michigan, the atmosphere surrounding the time the unanticipated meal claims took place, as well as the unanticipated meals program changing multiple times, the District concurs with the facts of the finding and is implementing with procedures to prevent this in the future.
AUDITOR: MANER COSTERISAN 2425 E. GRAND RIVER AVE. SUITE 1 LANSING, MI 48912 AUDIT PERIOD: Year ended June 30, 2020 DISTRICT CONTACT PERSON: John Klapko, Food Service Director The findings from the June 30, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS FINDING 2020-001 - SIGNIFICANT DEFICIENCY RECOMMENDATION: The District should implement procedures for meal counts in which one individual prepares the meal counts for reimbursement and another individual reconciles and reviews these counts before submitted the meals to the state for reimbursement. ACTIONS TO BE TAKEN: Management agrees with the finding and we are in the process of implementing procedures as recommended.
FAC accepted this audit on October 20, 2019 — management decision was due April 20, 2020.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
FAC accepted this audit on October 23, 2017 — management decision was due April 23, 2018.
FAC accepted this audit on October 18, 2016 — management decision was due April 18, 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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