EIN: 386062816
UEI: E3WLCNKB7R17
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 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 May 19, 2020 (2289 days ago).
What is a management decision? →CFDA Number, Federal Agency, and Program Name 84.010A, U.S. Department of Education, Title 1 Regional and Technical Assistance Grant (RAG and TAG) Federal Award Identification Number and Year 181580 1819 Pass through Entity Michigan Association of Intermediate School Administrators Finding Type Significant deficiency Repeat Finding No Criteria Under Uniform Guidance ?200.430, salaries and wages should be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated and reasonably reflect the total activity for which the employee is compensated by the nonfederal entity. Under Uniform Guidance ?200.302, the nonfederal entity's financial management systems, including records documenting compliance with federal statutes, regulations, and the terms and conditions of the federal award, must be sufficient meet the program specific terms and conditions and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award. Condition The Intermediate School District did not have time and effort records of employees who are being funded with Title 1 (TAG) grant funding and what amounts are being supplemented with nonfederal funds in relation to subscription districts. The Intermediate School District did not maintain separate accounting system and records of grant funds for subscription districts related expenses. Questioned Costs $133,170 Identification of How Questioned Costs Were Computed Costs were calculated by MIExcel and computed based on the estimated time and effort incurred by employees and supplies that were utilized to support the subscription districts, as noted in Section 3.3g of the original grant agreement. Context For subscription districts that received TAG funds and services, the Intermediate School District was unable to provide adequate documentation to support the subscription district met the program specific terms and conditions required by the grant agreement. Cause and Effect The Intermediate School District does not have proper controls in place or grant oversight to ensure that program specific terms and conditions of the grant agreement are being executed related to proper timekeeping documentation and financial management as it relates to subscription districts. Recommendation The Intermediate School District should understand the program specific terms and conditions of the grant agreement as it relates to subscription districts. Views of Responsible Officials and Corrective Action Plan The business office has currently suspended all activities to subscription districts until it gains further understanding of the program specific terms. It will establish new accounts and procedures for the 2019 2020 fiscal year to provide segregation of the costs associated with funding and supporting subscription districts.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name 84.010A, U.S. Department of Education, Title 1 Regional and Technical Assistance Grant (RAG and TAG) Federal Award Identification Number and Year 181580 1819 Pass through Entity Michigan Association of Intermediate School Administrators Finding Type Significant deficiency Repeat Finding No Criteria Under Uniform Guidance ?200.430, salaries and wages should be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated and reasonably reflect the total activity for which the employee is compensated by the nonfederal entity. Under Uniform Guidance ?200.302, the nonfederal entity's financial management systems, including records documenting compliance with federal statutes, regulations, and the terms and conditions of the federal award, must be sufficient meet the program specific terms and conditions and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award. Condition The Intermediate School District did not have time and effort records of employees who are being funded with Title 1 (TAG) grant funding and what amounts are being supplemented with nonfederal funds in relation to subscription districts. The Intermediate School District did not maintain separate accounting system and records of grant funds for subscription districts related expenses. Questioned Costs $133,170 Identification of How Questioned Costs Were Computed Costs were calculated by MIExcel and computed based on the estimated time and effort incurred by employees and supplies that were utilized to support the subscription districts, as noted in Section 3.3g of the original grant agreement. Context For subscription districts that received TAG funds and services, the Intermediate School District was unable to provide adequate documentation to support the subscription district met the program specific terms and conditions required by the grant agreement. Cause and Effect The Intermediate School District does not have proper controls in place or grant oversight to ensure that program specific terms and conditions of the grant agreement are being executed related to proper timekeeping documentation and financial management as it relates to subscription districts. Recommendation The Intermediate School District should understand the program specific terms and conditions of the grant agreement as it relates to subscription districts. Views of Responsible Officials and Corrective Action Plan The business office has currently suspended all activities to subscription districts until it gains further understanding of the program specific terms. It will establish new accounts and procedures for the 2019 2020 fiscal year to provide segregation of the costs associated with funding and supporting subscription districts.
Condition: Noncompliance with Title 1 Statewide System of Support Technical Assistant Grant, specifically related to the services of subscription districts. The School District was noncompliant in maintaining a separate accounting system and records of grant funds for subscription districts related expenses. The School District was noncompliant in keeping records of what employees are being funded with Title 1 grant funding and what amounts are being supplemented with non-Federal funds. Time and effort did not properly reflect employees who were working on subscription districts. Planned Corrective Action: The School District has stopped servicing any subscription districts and is evaluating that component of the grant with Michigan Department of Education. Contact person responsible for corrective action: Kori Rafferty (Assistant Superintendent of Finance). Anticipated Implementation Date: 8/16/2019
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