EIN: 386032446
UEI: GWKYZLMKBKR7
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 26, 2019. 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 26, 2020 (2310 days ago).
What is a management decision? →The ending funding balance for the District?s food service program exceeded the average three months of expenditures by approximately $165,000. In addition, the School District did not properly allocate the UAAL costs to the Nutrition Services fund. Questioned Costs: None Cause and Effect: The Director of Food Service worked with Michigan Department of Education (MDE) to get an approved spend down plan for the 2018-2019 school year; however, the School District added approximately $32,000 to its fund balance in its Nutrition Services program during fiscal year 2019. The School District has until September 2019 to spend down its excess fund balance to be in compliance with the plan with MDE. Recommendation: We recommend that the School District reviews its net cash resources throughout the year to verify they are not in excess of three months of expenditures. In addition, UAAL costs should be appropriately allocated to the Nutrition Services fund. The School District should develop a plan to ensure they spend the excess balance during the 2019-20 school year. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Program Information: Child Nutrition Cluster, U.S. Department of Agriculture, passed through Michigan Department of Education, CFDA #10.553, 10.555 Criteria: The School District must limit its net cash resources to an amount that does not exceed three months? average expenditures for its non-profit school food service per requirements in 7 CFR 210.14 (b) Condition: The ending funding balance for the District?s food service program exceeded the average three months of expenditures by approximately $165,000. In addition, the School District did not properly allocate the UAAL costs to the Nutrition Services fund. Questioned Costs: None Cause and Effect: The Director of Food Service worked with Michigan Department of Education (MDE) to get an approved spend down plan for the 2018-2019 school year; however, the School District added approximately $32,000 to its fund balance in its Nutrition Services program during fiscal year 2019. The School District has until September 2019 to spend down its excess fund balance to be in compliance with the plan with MDE. Recommendation: We recommend that the School District reviews its net cash resources throughout the year to verify they are not in excess of three months of expenditures. In addition, UAAL costs should be appropriately allocated to the Nutrition Services fund. The School District should develop a plan to ensure they spend the excess balance during the 2019-20 school year. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
Finding 2019-002, 2018-002 Name(s) of Contact Person Responsible for Corrective Action Plan: Denise Dowdell (Business Service Manager) and Wendy Hohwart (Nutrition Services Supervisor) Corrective Action Planned: We are currently working with staff at MDE on an action plan for excess fund balance. Replacement equipment purchases totaling just over $52,000 have been made to date. Upcoming equipment replacements include; hot carts, food lines and food bars in elementary buildings and a steamer and double stack convection oven at White Pine. Approximate cost to replace this equipment is $75,000. In addition to equipment replacement we are working on a plan to improve food quality throughout the district. A review of fund balance and expenditures will occur during December/January. Leading up to this review, Wendy Hohwart will schedule meetings with each building to review equipment/supply needs for their kitchen. During this review we will determine the approximate excess balance and develop a plan to meet the needs of district kitchens and spend down remaining excess fund balance. We will also review our UAAL allocation to the Nutrition Services fund and determine proper allocation. Anticipated Completion Date: June 30, 2020
2018-002
FAC accepted this audit on October 30, 2018 — management decision was due April 30, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.