EIN: 386027952
UEI: K18XWTR3NJ89
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 28, 2024. 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 April 28, 2025 (481 days ago).
What is a management decision? →Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
Show full finding ▾Hide full finding ▴Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
This finding is due to the District not having the proper controls in place to prevent, detect, or correct incomplete applications and incorrect eligibility guideline thresholds for the Household Application for Free and Reduced Priced School Meals. This was the first full year for the District’s new Food Service Director, and she was unaware that the income level guidelines for eligibility were not already updated in Meal Magic at the start of the school year. The District is now aware that this is a manual change that needs to be made on an annual basis prior to the start of the next school year. The District is implementing additional procedures to ensure that applications are filled out completely and that the eligibility income thresholds are updated annually before any applications are processed. The persons responsible for the corrective action are Tamie Gillespie, the Food Service Director, and Dina Schmidt, 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 eligibility income level guidelines are properly input each year and monitor each application to ensure they are complete.
FAC accepted this audit on October 12, 2021 — management decision was due April 12, 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 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: Due to covid, the District could not use their typical internal controls as it related to meal counts. In the Elementary, the cooks had to hand count meals served rather than using meal magic which is what was used in prior years. These hand counts were hard to follow and were not reconciled properly on a monthly basis prior to making meal claim reimbursements. The District is implementing additional procedures to ensure funds that are requested for meal reimbursements agree to total meals served. The District will also be returning to using meal magic for all schools and eliminating hand count sheets all together.
Show full finding ▾Hide full finding ▴2021-001 Cash Management 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: Cash Management; significant deficiency in internal control, immaterial noncompliance 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 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: Due to covid, the District could not use their typical internal controls as it related to meal counts. In the Elementary, the cooks had to hand count meals served rather than using meal magic which is what was used in prior years. These hand counts were hard to follow and were not reconciled properly on a monthly basis prior to making meal claim reimbursements. The District is implementing additional procedures to ensure funds that are requested for meal reimbursements agree to total meals served. The District will also be returning to using meal magic for all schools and eliminating hand count sheets all together.
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. Due to COVID, the District could not use their typical internal controls as it related to meal counts. In the Elementary, the cooks had to hand count meals served rather than using Meal Magic, which is what was used in prior years. These hand counts were hard to follow and were not reconciled properly on a monthly basis prior to making meal claim reimbursements. The District is fully aware of this situation and is implementing additional procedures to ensure funds that are requested for meal reimbursements agree to total meals served. The District will also be returning to using Meal Magic for all schools and eliminating hand count sheets all together. The persons responsible for the corrective action are Mike Washburne, the Food Service Director, and Beverly Mobley, the LEA Accountant. The anticipated completion date of the corrective action plan is before the end of the 2022 fiscal year. The plan for monitoring adherence is that the Food Service Director and LEA Accountant will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
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