EIN: 386004165
UEI: HU2KLPPECZP7
Audited by: Rehmann Robson LLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 15, 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 15, 2026 (75 days ago).
What is a management decision? →FAC accepted this audit on November 12, 2024 — management decision was due May 12, 2025.
FAC accepted this audit on January 19, 2024 — management decision was due July 19, 2024.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FAC accepted this audit on October 28, 2021 — management decision was due April 28, 2022.
2021-002 ? Allowable Costs/Cost Principles ? Payroll Charges Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Program. Child Nutrition Cluster (Assistance Listing Numbers 10.555 and 10.559); U.S. Department of Agriculture; Passed through the Michigan Department of Education; All project numbers. Criteria. Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation that costs are reasonable for the services rendered and conform to the written policy established by the entity. Condition. During our testing of personnel timecards, we noted one instance where the amounts charged to the grant were overstated. The hours on the timecard did not agree to the hours entered into the system and ultimately paid to the employee. This resulted in an overcharge of costs to the program as the hours reported were more than actually worked and were used to charge payroll costs to the grant resulting in an overstatement of child nutrition costs. Cause. This condition appears to be the result of an error by the District in the entering of the timecard into the payroll system. Effect. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review the process for accumulating and summarizing time to minimize the likelihood of errors in the process. View of Responsible Officials. The District will be implementing an electronic timecard system to ensure accuracy and accountability for the future. Responsible Official. Director of Finance Estimated Completion Date. June 30, 2022
Show full finding ▾Hide full finding ▴2021-002 ? Allowable Costs/Cost Principles ? Payroll Charges Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Program. Child Nutrition Cluster (Assistance Listing Numbers 10.555 and 10.559); U.S. Department of Agriculture; Passed through the Michigan Department of Education; All project numbers. Criteria. Uniform Guidance requires the District to support payroll charged to federal cost objectives with adequate documentation that costs are reasonable for the services rendered and conform to the written policy established by the entity. Condition. During our testing of personnel timecards, we noted one instance where the amounts charged to the grant were overstated. The hours on the timecard did not agree to the hours entered into the system and ultimately paid to the employee. This resulted in an overcharge of costs to the program as the hours reported were more than actually worked and were used to charge payroll costs to the grant resulting in an overstatement of child nutrition costs. Cause. This condition appears to be the result of an error by the District in the entering of the timecard into the payroll system. Effect. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District review the process for accumulating and summarizing time to minimize the likelihood of errors in the process. View of Responsible Officials. The District will be implementing an electronic timecard system to ensure accuracy and accountability for the future. Responsible Official. Director of Finance Estimated Completion Date. June 30, 2022
Finding: 2021-002 ? Allowable Costs/Cost Principles ? Payroll Charges Auditor Description of Condition and Effect: During our testing of personnel timecards, we noted one instance where the amounts charged to the grant were overstated. The hours on the timecard did not agree to the hours entered into the system and ultimately paid to the employee. This resulted in an overcharge of costs to the program as the hours reported were more than actually worked and were used to charge payroll costs to the grant resulting in an overstatement of child nutrition costs. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the District review the process for accumulating and summarizing time to minimize the likelihood of errors in the process. Corrective Action: The District will be implementing an electronic timecard system to ensure accuracy and accountability for the future. Responsible Person: Tiffany Keith, Director of Finance Anticipated Completion Date: June 30, 2022
FAC accepted this audit on November 12, 2020 — management decision was due May 12, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 7, 2018 — management decision was due May 7, 2019.
FAC accepted this audit on October 31, 2017 — management decision was due May 1, 2018.
FAC accepted this audit on October 25, 2016 — management decision was due April 25, 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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