EIN: 386032820
UEI: FEXXK977ZMN3
Audited by: Roslund, Prestage & Company, P.C.
Oversight agency: 10 [Department of Agriculture]
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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 (77 days ago).
What is a management decision? →FAC accepted this audit on October 23, 2024 — management decision was due April 23, 2025.
FAC accepted this audit on October 18, 2023 — management decision was due April 18, 2024.
As of year-end the District had a fund balance in the non-profit food service fund in excess of three months’ operating expenses by approximately $207,248. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: This condition was caused by the meal claims increasing and having more reimbursements come in than anticipated. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management’s Resp: We are in agreement with this finding.
Show full finding ▾Hide full finding ▴Type: Material Weakness in Internal Control / Material Noncompliance – Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months’ operating expenses by approximately $207,248. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: This condition was caused by the meal claims increasing and having more reimbursements come in than anticipated. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management’s Resp: We are in agreement with this finding.
The district has updated their spend down plan as of July 2023 to address the excess fund balance in food service. The Food Service Director and the Director of Business Services have already identified areas where there are needs for upgrades or enhancements. Over the next several months, the Excess Fund Balance will get used to improve the Food Service Porgram.
2022-001
FAC accepted this audit on October 30, 2022 — management decision was due April 30, 2023.
As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $213,867. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: This condition was caused by the meal claims increasing and having more reimbursements come in than anticipated. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding. The district is now working on a spend down plan to enhance the Food Service Program.
Show full finding ▾Hide full finding ▴Finding 2022-001 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND (repeat comment) Type: Material Weakness in Internal Control / Material Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (ALN 10.553, 10.555 and 10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $213,867. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: This condition was caused by the meal claims increasing and having more reimbursements come in than anticipated. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding. The district is now working on a spend down plan to enhance the Food Service Program.
October 29, 2022 Schedule of Findings and Questioned Costs Corrective Action Plan For: 2022-001 ? Excess Fund Balance in Food Service Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $213,867.22. Corrective Action to Be Taken: The District is updating their Spenddown Plan for the excess fund balance. The Food Service Director and the Assistant Superintendent have already identified areas where there are needs for upgrades or enhancements needed. Over the next few months the Excess Fund Balance will get used to improve the Food Service Program. Responsible Parties for Implementation of Corrective Action: Food Service Director with follow up by the Assistant Superintendent. Date of Anticipated Completion of Corrective Action: The corrective action plan was immediately implemented during the fall of 2022. Sarah M. Glann Assistant Superintendent
2021-002
FAC accepted this audit on October 27, 2021 — management decision was due April 27, 2022.
Meals claimed did not agree with supporting documentation of meals served reports. Criteria: The District is required to claim meals served based on reports provided from the meal count system. Cause: This condition was caused by an insufficient process for review of claims to supporting documentation. Effect: Based on a comparison of meals claimed to meals served reports, the District has under claimed reimbursement by $7,068. Questioned Costs: None Recommendation: We recommend that the District review their process of meal claims reviews and make necessary changes to ensure that all meals claimed agree to supporting documentation. Management?s Resp: We are in agreement with this finding.
Show full finding ▾Hide full finding ▴Finding 2021-001 ? CASH MANAGEMENT (repeat finding) Type: Significant Deficiency in Internal Control over Compliance / Immaterial Noncompliance Program: Child Nutrition Cluster (CFDA #10.555 and #10.559) Condition: Meals claimed did not agree with supporting documentation of meals served reports. Criteria: The District is required to claim meals served based on reports provided from the meal count system. Cause: This condition was caused by an insufficient process for review of claims to supporting documentation. Effect: Based on a comparison of meals claimed to meals served reports, the District has under claimed reimbursement by $7,068. Questioned Costs: None Recommendation: We recommend that the District review their process of meal claims reviews and make necessary changes to ensure that all meals claimed agree to supporting documentation. Management?s Resp: We are in agreement with this finding.
October 27, 2021 Schedule of Findings and Questioned Costs Corrective Action Plan For: 2020-001 ? CASH MANAGEMENT Condition: Meals claimed by category did not agree with monthly meals served reports. Corrective Action to Be Taken: The Food Service Director did not accurately tally the Unanticipated School Closure Summer Feeding Program meals. Transposition and other clerical errors were made when completing the summary sheet that Administration used to enter the claims into the School Nutrition System. The Food Service Director will train employees to use Meal Magic, the Point of Sale system for all meals. The meals will be entered into the system at the register as the students come through the line. The Director of Business Services will then double check Meal Magic Report to the Mind Clam Report to enter claim information into the School Nutrition System for meal reimbursement ? no summary sheet will be used. These checks and balances will be reviewed by the Director of Business Services before the claim is submitted. Responsible Parties for Implementation of Corrective Action: Food Service Director with follow up by the Director of Business Services Date of Anticipated Completion of Corrective Action: The corrective action plan was immediately implemented for the September 2021 claim. Sarah M. Glann Director of Business Services
2020-001
As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $271,567. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: This condition was caused by the meal claims increasing and having more reimbursements come in than anticipated. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding. The district is now working on a spend down plan to enhance the Food Service Program.
Show full finding ▾Hide full finding ▴Finding 2021-002 ? EXCESS FUND BALANCE IN FOOD SERVICE FUND Type: Material Weakness in Internal Control / Material Noncompliance ? Special Tests and Provisions Program: Child Nutrition Cluster (CFDA #10.555, and #10.559) Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $271,567. Criteria: The USDA requires that the District limit its net cash resources to an amount that does not exceed 3 months average expenditures of the non-profit food service fund per requirements in 7 CFR Part 210.14(b). Cause: This condition was caused by the meal claims increasing and having more reimbursements come in than anticipated. Effect: The District will be required to develop a spending plan for reducing the balance to an acceptable level during the following school year. The plan must be submitted to MDE, Office of School Support Services, for prior approval. Recommendation: We recommend that the District develop a spending plan as required by MDE, and submit the plan at their earliest convenience. Management?s Resp: We are in agreement with this finding. The district is now working on a spend down plan to enhance the Food Service Program.
October 27, 2021 Schedule of Findings and Questioned Costs Corrective Action Plan For: 2020-002 ? Excess Fund Balance in Food Service Condition: As of year-end the District had a fund balance in the non-profit food service fund in excess of three months? operating expenses by approximately $271,567. Corrective Action to Be Taken: The District is developing a Spenddown Plan for the excess fund balance. The Food Service Director and the Director of Business Services have already identified areas where there are needs for upgrades or enhancements needed. Over the next few months the Excess Fund Balance will get used to improve the Food Service Program. Responsible Parties for Implementation of Corrective Action: Food Service Director with follow up by the Director of Business Services Date of Anticipated Completion of Corrective Action: The corrective action plan was immediately implemented during the summer of 2021. Sarah M. Glann Director of Business Services
FAC accepted this audit on November 19, 2020 — management decision was due May 19, 2021.
Meals claimed did not agree with supporting documentation of meals served reports. Criteria: The District is required to claim meals served based on reports provided from the meal count system. Cause: This condition was caused by an insufficient process for review of claims to supporting documentation. Effect: Based on a comparison of meals claimed to meals served reports, the District has under claimed reimbursement by $5,682. Questioned Costs: None Recommendation: We recommend that the District review their process of meal claims reviews and make necessary changes to ensure that all meals claimed agree to supporting documentation. Management?s Resp: We are in agreement with this finding.
Show full finding ▾Hide full finding ▴Finding 2020-001 ? CASH MANAGEMENT Type: Significant Deficiency in Internal Control over Compliance / Immaterial Noncompliance Program: CFDA #10.553, #10.555 and #10.559 Condition: Meals claimed did not agree with supporting documentation of meals served reports. Criteria: The District is required to claim meals served based on reports provided from the meal count system. Cause: This condition was caused by an insufficient process for review of claims to supporting documentation. Effect: Based on a comparison of meals claimed to meals served reports, the District has under claimed reimbursement by $5,682. Questioned Costs: None Recommendation: We recommend that the District review their process of meal claims reviews and make necessary changes to ensure that all meals claimed agree to supporting documentation. Management?s Resp: We are in agreement with this finding.
November 19, 2020 Schedule of Findings and Questioned Costs Corrective Action Plan For: 2020-001 ? CASH MANAGEMENT Condition: Meals claimed by category did not agree with monthly meals served reports. Corrective Action to Be Taken: The Food Service Director did not accurately tally the Unanticipated School Closure Summer Feeding Program meals. Transposition and other clerical errors were made when completing the summary sheet that Administration used to enter the claims into the School Nutrition System. The Food Service Director will double-check the SFSFP tally sheets by entering them into an excel spreadsheet. The Director of Business Services will then double check excel sheet to the Mind Clam Report to enter claim information into the School Nutrition System for meal reimbursement ? no summary sheet will be used. These checks and balances will be reviewed by the Director of Business Services before the claim is submitted. Responsible Parties for Implementation of Corrective Action: Food Service Director with follow up by the Director of Business Services Date of Anticipated Completion of Corrective Action: The corrective action plan was immediately implemented for the November 2020 claim. Sarah M. Glann Director of Business Services
FAC accepted this audit on October 24, 2019 — management decision was due April 24, 2020.
FAC accepted this audit on October 28, 2018 — management decision was due April 28, 2019.
FAC accepted this audit on October 31, 2016 — management decision was due May 1, 2017.
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