EIN: 386004197
UEI: K724KHSJ7A28
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 19, 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 19, 2026 (75 days ago).
What is a management decision? →The District had one month of meal claims under the school nutrition program where the supporting documentation did not agree with the meal claim. 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 were found to be ineffective as they claimed less meals than they should have, resulting in less revenue for the District. Questioned Costs: No questioned costs as the District did not claim more meals than they were supposed to during the year. 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 have an additional level of review as it relates to submitting meal claims to ensure the correct amount is submitted based on the supporting documentation. View of Responsible Officials: Per discussion with Aaron Burnett, Food Service Director, and Emily Kearney, CFO on September 9, 2025, the District recognized this one time issue and is implementing additional procedures to ensure that funds requested for meal reimbursements agree to total meals served.
Show full finding ▾Hide full finding ▴2025-001 Significant Deficiency in Internal Control (Reporting) Federal Program: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Federal Agency: U.S. Department of Education Pass-Through Entity: Michigan Department of Education Pass-Through Number: 251970, 241970, 251980, 251960, 241960, 250904, 940900 & Entitlement Commodities Federal Award Year: July 1, 2024 to September 30, 2025 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 District had one month of meal claims under the school nutrition program where the supporting documentation did not agree with the meal claim. 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 were found to be ineffective as they claimed less meals than they should have, resulting in less revenue for the District. Questioned Costs: No questioned costs as the District did not claim more meals than they were supposed to during the year. 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 have an additional level of review as it relates to submitting meal claims to ensure the correct amount is submitted based on the supporting documentation. View of Responsible Officials: Per discussion with Aaron Burnett, Food Service Director, and Emily Kearney, CFO on September 9, 2025, the District recognized this one time issue and is implementing additional procedures to ensure that funds requested for meal reimbursements agree to total meals served.
This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim used incomplete Z-Reports which resulted in the meal claim being submitted for less than it should have been. Not all dining locations had their final meal counts completed before the meal claim was submitted. The persons responsible for the corrective action are Aaron Burnett, the Food Service Director and Emily Kearney, the Business Manager. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that all meal counts are final on the Z-Report before the claim requests are made.
FAC accepted this audit on October 25, 2024 — management decision was due April 25, 2025.
FAC accepted this audit on December 4, 2023 — management decision was due June 4, 2024.
FAC accepted this audit on December 4, 2022 — management decision was due June 4, 2023.
As of June 30, 2022, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the summer food service program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $1,519,503 at fiscal year-end exceeded the allowable three months of expenditures threshold by $742,933. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2023 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Director of Dining and Nutrition Services and Chief Financial Officer have a spend down plan in place which includes equipment and furniture for the District?s kitchens. The District expects these expenditures to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2023.
Show full finding ▾Hide full finding ▴2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster ALN: 10.553 & 10.555 Federal Award Number: 211971, 211961, 221980, 220910-2022, 220904, 210904, & Entitlement Commodities Federal Award Year: July 1, 2021 to June 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Immaterial Noncompliance (Special Test & Provisions) Criteria: The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14(b)]. Condition: As of June 30, 2022, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the summer food service program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $1,519,503 at fiscal year-end exceeded the allowable three months of expenditures threshold by $742,933. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2023 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Director of Dining and Nutrition Services and Chief Financial Officer have a spend down plan in place which includes equipment and furniture for the District?s kitchens. The District expects these expenditures to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2023.
CORRECTIVE ACTION PLAN Finding 2022-001: Immaterial Noncompliance Federal Award Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2022-23 fiscal year. The persons responsible for the corrective action are Gennie Knapp, the director of dining and nutrition services and Emily Kearney, chief financial officer. The plan for monitoring adherence is the food service director and chief financial officer will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.
2021-001
FAC accepted this audit on October 20, 2021 — management decision was due April 20, 2022.
As of June 30, 2021, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the summer food service program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $1,068,477 at fiscal year-end exceeded the allowable three months of expenditures threshold by $337,151. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2022 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Director of Dining and Nutrition Services and Chief Financial Officer have a spend down plan in place which includes equipment and furniture for the District?s kitchens as well as the purchase of a food service truck. The District expects these expenditures to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2022.
Show full finding ▾Hide full finding ▴2021-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster CFDA Number: 10.553, 10.555, & 10.559 Federal Award Number: 200900 & 210904 (COVID-19) Federal Award Year: July 1, 2020 to June 30, 2021 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Immaterial Noncompliance (Special Test & Provisions) Criteria: The USDA requires that the ending balance of the non-profit school food service fund does not exceed three months? average of operating expenses [7 CFR Part 210.14(b)]. Condition: As of June 30, 2021, the District?s fund balance exceeded three months? average of operating expenses. Cause: This condition appears to be the result of additional revenues received from the summer food service program. Effect: As a result of this condition, the District did not fully comply with USDA fund balance requirements. Questioned Costs: None Perspective Information: The District?s fund equity of $1,068,477 at fiscal year-end exceeded the allowable three months of expenditures threshold by $337,151. Recommendations: We recommend the District closely monitor its budget for the year ended June 30, 2022 to ensure that fund balance is reduced to an appropriate level. Views of Responsible Officials: The Director of Dining and Nutrition Services and Chief Financial Officer have a spend down plan in place which includes equipment and furniture for the District?s kitchens as well as the purchase of a food service truck. The District expects these expenditures to reduce the fund balance within the food service fund to an appropriate level for the year ending June 30, 2022.
Finding 2021-001: Immaterial Noncompliance Federal Award Finding This finding is caused by the District?s Food Service Fund?s fund balance being over the USDA?s threshold of 3 months average expenditures. The District is fully aware of this situation and has a spend down plan in place to help alleviate the excess fund balance down to a reasonable level and anticipates the completion date for the corrective action plan to be before the end of the 2021-22 fiscal year. The persons responsible for the corrective action are Gennie Knapp, the director of dining and nutrition services and Emily Kearney, chief financial officer. The plan for monitoring adherence is the food service director and chief financial officer will work together to assess where the fund balance is after all of the projects from the spend down plan are completed.
FAC accepted this audit on October 20, 2020 — management decision was due April 20, 2021.
FAC accepted this audit on October 23, 2019 — management decision was due April 23, 2020.
FAC accepted this audit on October 17, 2018 — management decision was due April 17, 2019.
FAC accepted this audit on October 25, 2017 — management decision was due April 25, 2018.
FAC accepted this audit on October 24, 2016 — management decision was due April 24, 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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