EIN: 386003818
UEI: CMFQX9JQGUU8
Audited by: UHY LLP
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 17, 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 17, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on October 25, 2024 — management decision was due April 25, 2025.
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 2024.
FAC accepted this audit on December 5, 2022 — management decision was due June 5, 2023.
The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: Repeat Finding Number: 2021-001 Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Superintendent during the fiscal year in relation to meal claims. The plan for monitoring adherence is the Food Service director and the Superintendent will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
Show full finding ▾Hide full finding ▴2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster ALN(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 211961, 221961, 220910-2022, & Entitlement Commodities Federal Award Year: July 1, 2021 to September 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Reporting) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: Repeat Finding Number: 2021-001 Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Superintendent during the fiscal year in relation to meal claims. The plan for monitoring adherence is the Food Service director and the Superintendent will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
CORRECTIVE ACTION PLAN 2022-001 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. There was lack of consistency and communication between the Food Service Director and the Business Manager during the fiscal year in relation to meal claims. The persons responsible for the corrective action are Janet Killingsworth, the food service director and Dr. Lori Haven, the superintendent. The anticipated completion date of the corrective action plan is before the end of the 2023 fiscal year. The plan for monitoring adherence is the food service director and finance director will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
2021-001
FAC accepted this audit on October 14, 2021 — management decision was due April 14, 2022.
The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: None Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Business Manager during the fiscal year in relation to meal claims. This has since been mitigated and the District has new controls in place, including verification by both the Food Service Director and the Finance Director prior to submission, to ensure the correct amount of meals will be claimed.
Show full finding ▾Hide full finding ▴2021-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster CFDA Number: 10.555 & 10.559 Federal Award Number: 200900, 210904, & Entitlement Commodities Federal Award Year: July 1, 2020 to September 30, 2021 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Cash Management) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: None Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Business Manager during the fiscal year in relation to meal claims. This has since been mitigated and the District has new controls in place, including verification by both the Food Service Director and the Finance Director prior to submission, to ensure the correct amount of meals will be claimed.
CORRECTIVE ACTION PLAN 2021-001 This finding is caused by the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. There was lack of consistency and communication between the Food Service Director and the Business Manager during the fiscal year in relation to meal claims. This has since been mitigated and the District has new controls in place, including verification by both the Food Service Director and the Finance Director prior to submission, to ensure the correct amount of meals will be claimed. The majority of the personnel that were employed by the District when this finding originated have been replaced. The persons responsible for the corrective action are Janet Killingsworth, the food service director and Joshua Beaver-Gallagher, the finance director. The anticipated completion date of the corrective action plan is before the end of the 2022 fiscal year. The plan for monitoring adherence is the food service director and finance director will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
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