EIN: 386003991
UEI: WMVNXBYYCE15
Audited by: Maner Costerisan
Oversight agency: 10 [Department of Agriculture]
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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 3, 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 3, 2026 (95 days ago).
What is a management decision? →FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
FAC accepted this audit on October 30, 2023 — management decision was due April 30, 2024.
FAC accepted this audit on October 27, 2022 — management decision was due April 27, 2023.
FAC accepted this audit on August 24, 2021 — management decision was due February 24, 2022.
Decatur Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2021-2022 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the unanticipated closure meal reimbursements program, as well as experiencing delays on delivery of food service equipment, which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2021, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2021-2022 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴Finding 2021-001: Significant Deficiency (repeat finding of 2020-002) Federal Program: Child Nutrition Cluster CFDA #: 10.579, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 200902, 210904, 200900 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Decatur Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2021-2022 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the unanticipated closure meal reimbursements program, as well as experiencing delays on delivery of food service equipment, which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2021, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2021-2022 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Decatur Public Schools 110 Cedar Street Decatur, Michigan 49045 Phone: 269-423-6800 Dr. Patrick Creagan Fax: 269-423-6849 Superintendent 78 DECATUR PUBLIC SCHOOLS CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2021 Decatur Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2021. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2021 District contact person: Abbie Feirick, Business Manager The finding from the June 30, 2021 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Question Costs Finding 2021-001 Considered a significant deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2021-2022 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance. Items being considered is improving outdated equipment and enhancing/expanding health food options.
2020-002
FAC accepted this audit on September 23, 2020 — management decision was due March 23, 2021.
FINDING 2020-002: Significant Deficiency FEDERAL PROGRAM: Child Nutrition Cluster CFDA#: 10.553, 10.555, and 10.559 FEDERAL AGENCY: U.S. Department of Agriculture PASS-THROUGH ENTITY: Michigan Department of Education PASS-THROUGH NUMBER: 191960, 201960, 200902, 191970, 10900, 191900 CRITERIA: The District's fund balance in the food service fund is required to be less than three months of food service expenditures. CONDITION: Decatur Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2020-2021 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. QUESTIONED COSTS: None CAUSE: The District participated in the Community Eligibility Provision beginning in the 2020 fiscal year, as well as the unanticipated closure meal reimbursement from March through June causing a larger than normal increase in the food service fund balance. EFFECT: At June 30, 2020 the District's food service fund balance was greater than three months of expenditures. RECOMMENTATION: The District should implement a budget, as well as the required correction action plan for the 2020-2021 school year that will adequately reduce the food service fund balance. DISTRICT'S REPSONSE: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴FINDING 2020-002: Significant Deficiency FEDERAL PROGRAM: Child Nutrition Cluster CFDA#: 10.553, 10.555, and 10.559 FEDERAL AGENCY: U.S. Department of Agriculture PASS-THROUGH ENTITY: Michigan Department of Education PASS-THROUGH NUMBER: 191960, 201960, 200902, 191970, 10900, 191900 CRITERIA: The District's fund balance in the food service fund is required to be less than three months of food service expenditures. CONDITION: Decatur Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2020-2021 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. QUESTIONED COSTS: None CAUSE: The District participated in the Community Eligibility Provision beginning in the 2020 fiscal year, as well as the unanticipated closure meal reimbursement from March through June causing a larger than normal increase in the food service fund balance. EFFECT: At June 30, 2020 the District's food service fund balance was greater than three months of expenditures. RECOMMENTATION: The District should implement a budget, as well as the required correction action plan for the 2020-2021 school year that will adequately reduce the food service fund balance. DISTRICT'S REPSONSE: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
DECATUR PUBLIC SCHOOLS CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2020 Decatur Public Schools respectfully submits the following corrective action plan for the year ended June 30,2020. AUDITOR: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 AUDIT PERIOD: Year Ended June 30, 2020 DISTRICT CONTACT PERSON: Abbie Feirick, Business Office Manager The findings from June 30, 2020 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDING-FINANCIAL STATEMENT AUDIT - FINDING 2020-002 Considered a significant deficiency RECOMMENDATION: The District should implement a budget, as well as the required correction action plan, for the 2020-2021 school year that will adequately reduce the food service fund balance. ACTION TO BE TAKEN: Management agrees with the finding and we are in the process of developing a plan to spend down the food service fund balance.
FAC accepted this audit on October 11, 2016 — management decision was due April 11, 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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