EIN: 386029234
UEI: PDFXDZH5UQ48
Audited by: UHY LLP
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 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 March 17, 2026 (167 days ago).
What is a management decision? →FAC accepted this audit on January 6, 2026 — management decision was due July 6, 2026.
FAC accepted this audit on October 15, 2024 — management decision was due April 15, 2025.
FAC accepted this audit on November 14, 2023 — management decision was due May 14, 2024.
FAC accepted this audit on December 1, 2022 — management decision was due June 1, 2023.
FAC accepted this audit on September 23, 2021 — management decision was due March 23, 2022.
FAC accepted this audit on October 15, 2020 — management decision was due April 15, 2021.
FAC accepted this audit on October 2, 2019 — management decision was due April 2, 2020.
The District had an application with an incorrect determination due to income information not accurately entered into the computer system causing immaterial noncompliance. Cause: The District failed to have controls in place that would prevent, detect, or correct a miscalculation of income on an application and inaccurate data input into the computer system so that correct status determinations could be achieved. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of immaterial noncompliance. Questioned Costs: None Perspective Information: The finding represents an isolated problem based on a haphazard sample of family lunch applications, which if left uncorrected, has potential to lead to material quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendations: The District should increase its detection or correction controls by having someone other than the Food Service Coordinator review family lunch applications and verify information entered into the computer system. Views of Responsible Officials: Per discussion with Shelley Ritchie, Food Service Coordinator, and Liz Eastway, Business Manager, on July 31, 2019, the District is implementing additional procedures to ensure that the same problem is not repeated in the future.
Show full finding ▾Hide full finding ▴2019-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster CFDA Number: 10.553, 10.555 & 10.559 Federal Award Number: 181960, 181980, 191960, 191980, 181970, 191970, 180900, 181900, 190900, 191900 & Entitlement Commodities Federal Award Year: July 1, 2018 to September 30, 2019 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Material Weakness in Internal Control Over Compliance and Immaterial Noncompliance (Eligibility) Criteria: The free and reduced family lunch applications need to have correct determinations on whether a family receives free or reduced lunch prices. In addition, the information entered to the computer system must be accurate and agree with the applications and/or direct certification reports. Condition: The District had an application with an incorrect determination due to income information not accurately entered into the computer system causing immaterial noncompliance. Cause: The District failed to have controls in place that would prevent, detect, or correct a miscalculation of income on an application and inaccurate data input into the computer system so that correct status determinations could be achieved. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of immaterial noncompliance. Questioned Costs: None Perspective Information: The finding represents an isolated problem based on a haphazard sample of family lunch applications, which if left uncorrected, has potential to lead to material quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendations: The District should increase its detection or correction controls by having someone other than the Food Service Coordinator review family lunch applications and verify information entered into the computer system. Views of Responsible Officials: Per discussion with Shelley Ritchie, Food Service Coordinator, and Liz Eastway, Business Manager, on July 31, 2019, the District is implementing additional procedures to ensure that the same problem is not repeated in the future.
2019-001 This finding originated in the 2018-19 fiscal year. The WMISD Business Coordinator contacted the Food Service Director and Superintendent during the audit to discuss steps that will be taken to ensure that all lunch applications are reviewed by a second person in addition to being reviewed by the Food Service Director. This will help to ensure that all income is totaled and entered into Meal Magic correctly. The Food Service Director will review all lunch applications and enter them into Meal Magic and then a designated staff person will compare the applications to what has been entered into Meal Magic for accuracy. This process will begin at the beginning of the 2019-20 school year and will continue throughout the year whenever new lunch applications have been received or updated. The plan for adherence is for the Superintendent to periodically review whether this corrective action plan is being followed. The contact person responsible for the corrective action is the Superintendent of the District. The anticipated completion date for the corrective action is immediate.
The District had an application with an incorrect determination due to the student status not updated correctly relating to the change in status per the state?s direct certification student status report causing immaterial noncompliance. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect status determination based on the state?s direct certification student status report. When a student is no longer listed on the state?s direct certification student status report, controls need to be in place to properly remove this direct certification from the student?s application. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of immaterial noncompliance. Questioned Costs: None Perspective Information: The finding represents an isolated problem based on a haphazard sample of family lunch applications, which if left uncorrected, has potential to lead to material quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendations: The District should increase its detection or correction controls by having someone periodically review the state?s direct certification student status report and compare to the school?s application software to ensure the software agrees with the most recent direct certification report. Views of Responsible Officials: Per discussion with Shelley Ritchie, Food Service Coordinator, and Liz Eastway, Business Manager, on July 31, 2019, the District is implementing additional procedures to ensure that the same problem is not repeated in the future.
Show full finding ▾Hide full finding ▴2019-002 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster CFDA Number: 10.553, 10.555 & 10.559 Federal Award Number: 181960, 181980, 191960, 191980, 181970, 191970, 180900, 181900, 190900, 191900 & Entitlement Commodities Federal Award Year: July 1, 2018 to September 30, 2019 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Material Weakness in Internal Control Over Compliance and Immaterial Noncompliance (Eligibility) Criteria: The free and reduced family lunch applications need to have correct determinations on whether a family receives free or reduced lunch prices. In addition, the information entered to the computer system must be accurate and agree with the applications and/or direct certification reports. Condition: The District had an application with an incorrect determination due to the student status not updated correctly relating to the change in status per the state?s direct certification student status report causing immaterial noncompliance. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect status determination based on the state?s direct certification student status report. When a student is no longer listed on the state?s direct certification student status report, controls need to be in place to properly remove this direct certification from the student?s application. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of immaterial noncompliance. Questioned Costs: None Perspective Information: The finding represents an isolated problem based on a haphazard sample of family lunch applications, which if left uncorrected, has potential to lead to material quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendations: The District should increase its detection or correction controls by having someone periodically review the state?s direct certification student status report and compare to the school?s application software to ensure the software agrees with the most recent direct certification report. Views of Responsible Officials: Per discussion with Shelley Ritchie, Food Service Coordinator, and Liz Eastway, Business Manager, on July 31, 2019, the District is implementing additional procedures to ensure that the same problem is not repeated in the future.
2019-002 This finding originated in the 2018-19 fiscal year. The WMISD Business Coordinator contacted the Food Service Director and Superintendent during the audit to discuss steps that will be taken to ensure that all students who expire off the state?s direct certification student status report are changed to either full paid or free/reduced based on income or other eligibility. The Food Service Director will print a historical eligibility report out of Meal Magic within 30 operating days of the beginning of the school year and then once the annual expiration date has arrived they will double check that all students who expired are changed in the Meal Magic software to either full paid or free/reduced based on income or other eligibility. This will help to ensure that all students who expire off the state?s direct certification student status report are no longer receiving free or reduced lunch based on direct certification eligibility. This process will begin at the beginning of the 2019-20 school year. The plan for adherence is for the Superintendent to periodically review whether this corrective action plan is being followed. The contact person responsible for the corrective action is the Superintendent of the District. The anticipated completion date for the corrective action is immediate.
FAC accepted this audit on October 17, 2017 — management decision was due April 17, 2018.
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.
Browse other Single Audit organizations in Michigan →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
