EIN: 900842762
UEI: GV9KMZF6K7H7
Audited by: Maner Costerisan
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 19, 2026 (82 days ago).
What is a management decision? →In the two monthly claims tested, the Academy did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The Academy did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Academy’s Response: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴Finding 2025-002: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553, 10.555, and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 251970, 241970, 251960, 251980, 241960, 241980, 250900, and 240900 Criteria: In order to comply with the Michigan Department of Education requirements, the Academy must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In the two monthly claims tested, the Academy did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The Academy did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Academy’s Response: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2025-002 - Significant deficiency in internal control over compliance Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.
2024-002
FAC accepted this audit on November 4, 2024 — management decision was due May 4, 2025.
In one monthly claim, the Academy did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The Academy did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Academy’s Response: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Show full finding ▾Hide full finding ▴Finding 2024-002: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553, 10.555, and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231980, 231960, and 230900 Criteria: In order to comply with the Michigan Department of Education requirements, the Academy must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the Academy did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The Academy did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Academy’s Response: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Charlton Heston Academy respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 Academy Contact Person: Frank Patterson, Chief Financial Officer Finding 2024-001 – Significant deficiency Recommendation: We recommend the Academy establish improved controls for preparing and reviewing year-end reconciliations. The Academy should ensure that reconciliations are completed in a timely manner and agree to the general ledger. Actions to be taken: The Academy concurs with the facts of this finding and are in the process of adding human capital/capacity, developing a revised formal timeline, and checklist of year-end procedures as recommended. Finding 2024-002 – Significant deficiency Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.
FAC accepted this audit on November 28, 2023 — management decision was due May 28, 2024.
FAC accepted this audit on November 30, 2022 — management decision was due May 30, 2023.
Repeat Finding ? Yes (2021-003) Program Income Finding Type ? Material noncompliance with laws and regulations. Criteria ? In accordance with 7 CFR 210.19(a)(2), the Charlton Heston Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Charlton Heston Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance at June 30, 2022. The Charlton Heston Academy had approximately 4.61 months of expenditures as fund balance at June 30, 2022. The Charlton Heston Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Charlton Heston Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy is aware of the finding and is currently working towards its spend down plan with the Michigan Department of Education (MDE). The Academy plans to use excess funds for purchasing kitchen equipment and other related food service items. The Academy will continue to monitor the fund balance and implement strategies to prevent noncompliance in the future.
Show full finding ▾Hide full finding ▴Repeat Finding ? Yes (2021-003) Program Income Finding Type ? Material noncompliance with laws and regulations. Criteria ? In accordance with 7 CFR 210.19(a)(2), the Charlton Heston Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Charlton Heston Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance at June 30, 2022. The Charlton Heston Academy had approximately 4.61 months of expenditures as fund balance at June 30, 2022. The Charlton Heston Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Charlton Heston Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy is aware of the finding and is currently working towards its spend down plan with the Michigan Department of Education (MDE). The Academy plans to use excess funds for purchasing kitchen equipment and other related food service items. The Academy will continue to monitor the fund balance and implement strategies to prevent noncompliance in the future.
Findings and Recommendations: Finding Type: Material Noncompliance with Laws and Regulations. Condition: The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures at June 30, 2022. The Academy had approximately 4.61 months of expenditures as fund balance at June 30, 2022. Recommendation: The Academy should submit a spend down plan and obtain Michigan Department of Education?s prior approval to improve the food quality or take other action to improve the program in accordance with 7 CFR 210.19(a)(2). Corrective Action Plan: The Academy is aware of the finding and has implemented procedures in order to prevent further noncompliance in the future. The Academy is working towards completion of the spend down plan currently in place which was previously approved by Michigan Department of Education. Responsible Department: Business department and Food Service department. Responsible Person: Frank Patterson (Business Manager) in conjunction with the Food Service Director and the Superintendent. Planned Completion Date (TBD or Date): Spend-down plan currently implemented and expected completion prior to June 30, 2023.
2021-003
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
Program Income Finding Type ? Material noncompliance with laws and regulations. Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance at June 30, 2021. The Academy had approximately 6.86 months of expenditures as fund balance at June 30, 2021. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy is aware of the finding and developed a spend down plan that was submitted to the State in March 2021. The Academy plans to use excess funds for purchasing kitchen equipment and other related food service items. The Academy will continue to monitor the fund balance and implement strategies to prevent noncompliance in the future.
Show full finding ▾Hide full finding ▴Program Income Finding Type ? Material noncompliance with laws and regulations. Criteria ? In accordance with 7 CFR 210.19(a)(2), the Academy?s Nonprofit School Food Service Account?s (NSFSA) fund balance, or net cash resources, must not exceed three months? average expenditures. Condition ? The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures balance at June 30, 2021. The Academy had approximately 6.86 months of expenditures as fund balance at June 30, 2021. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs ? None Cause ? Unknown Effect ? The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation ? The Academy should submit a Plan of Action and obtain Michigan Department of Education?s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response ? The Academy is aware of the finding and developed a spend down plan that was submitted to the State in March 2021. The Academy plans to use excess funds for purchasing kitchen equipment and other related food service items. The Academy will continue to monitor the fund balance and implement strategies to prevent noncompliance in the future.
Findings and Recommendations: 2021 ? 003: Finding Type: Material Noncompliance with Laws and Regulations. Condition: The Academy?s NSFSA?s fund balance exceeded the allowable three months? average expenditures at June 30, 2021. The Academy had approximately 6.86 months of expenditures as fund balance at June 30, 2021. Recommendation: The Academy should submit a spend down plan and obtain Michigan Department of Education?s prior approval to improve the food quality or take other action to improve the program in accordance with 7 CFR 210.19(a)(2). Corrective Action Plan: The Academy is aware of the finding and has implemented procedures in order to prevent further noncompliance in the future. The Academy is working towards completion of the spend down plan currently in place which was previously approved by Michigan Department of Education. Responsible Department: Business department and Food Service department. Responsible Person: Frank Patterson (Business Manager) in conjunction with the Food Service Director. Planned Completion Date (TBD or Date): Spend-down plan currently implemented and expected completion prior to June 30, 2022.
FAC accepted this audit on December 26, 2020 — management decision was due June 26, 2021.
FAC accepted this audit on November 12, 2019 — management decision was due May 12, 2020.
FAC accepted this audit on November 1, 2018 — management decision was due May 1, 2019.
FAC accepted this audit on November 15, 2017 — management decision was due May 15, 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 →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
