FAC Explorer

Audit 12244

FY End
2023-06-30
Total Expended
$6.76M
Findings
4
Programs
14
Organization: Northville Public Schools (MI)
Year: 2023 Accepted: 2024-01-18
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8950 2023-001 - - L
8951 2023-001 - - L
585392 2023-001 - - L
585393 2023-001 - - L

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $2.31M Yes 0
10.555 National School Lunch Program - Cash Assistance $453,398 Yes 0
84.027 Special Education_grants to States $410,984 Yes 0
84.010 Title I Grants to Local Educational Agencies $134,956 - 0
10.555 National School Lunch - Commodities $91,571 Yes 0
84.367 Improving Teacher Quality State Grants $89,537 - 0
84.173 Special Education_preschool Grants $81,878 Yes 0
84.365 English Language Acquisition State Grants $42,961 - 0
93.778 Medical Assistance Program $41,248 - 0
10.553 School Breakfast Program $27,765 Yes 0
10.579 Child Nutrition Discretionary Grants Limited Availability $20,000 - 0
84.424 Student Support and Academic Enrichment Program $3,196 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $628 - 0
10.555 National School Lunch Program - Commodities $503 Yes 0

Contacts

Name Title Type
RRVYKNCFDH61 Mike Zopf Auditee
2483443510 Jennifer Chambers Auditor
No contacts on file

Notes to SEFA

Title: Grant Auditor Report Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Northville Public Schools (the “School District”) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Management has utilized the Michigan Department of Education NexSys Grant Auditor Report (GAR) in preparing the schedule of expenditures of federal awards. Differences, if any, between the GAR and the schedule of expenditures of federal awards relate to the timing of payments and the fiscal year to which the payments relate.
Title: Noncash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Northville Public Schools (the “School District”) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The value of the noncash assistance received was determined in accordance with the provisions of the Uniform Guidance and is reported on the schedule of expenditures of federal awards.

Finding Details

Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - 84.425D, U.S. Department of Education, COVID 19 ESSER Formula Fund II 11r(2) and COVID 19 ESSER Formula Fund II Learning Loss 98c Finding Type - Significant deficiency Criteria - Per 2 CFR 200.510(b) and Section 500.508(b) of Title 2, Subtitle A, Chapter II, Part 200, Subpart F, auditees must prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition - The schedule of expenditures of federal awards (SEFA) was not complete, as it omitted expenditures from two federal awards. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Two grants were omitted from the SEFA prepared by management totaling $816,904 in expenditures, which was identified by the auditor during the annual audit and subsequently included on the SEFA. Expenditures were recorded in the School District's general ledger but were excluded from the School District's preparation of the SEFA. Cause and Effect - The School District did not have sufficient controls in place to properly reconcile federal revenue to the federal expenditures reflected on the SEFA to validate that all federal grants awarded and expended were included in the SEFA. Recommendation - The School District should implement a process to ensure that the SEFA is prepared timely and that all grant expenditures are included accurately. Views of Responsible Officials and Corrective Action Plan - The School District will develop a SEFA checklist to help ensure all federal expenditures are properly reported. Additional processes will be put in place by management to review the SEFA in advance of the annual audit to effectively meet audit report timelines and help ensure completeness, validity, and accuracy of the final SEFA reporting.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - 84.425D, U.S. Department of Education, COVID 19 ESSER Formula Fund II 11r(2) and COVID 19 ESSER Formula Fund II Learning Loss 98c Finding Type - Significant deficiency Criteria - Per 2 CFR 200.510(b) and Section 500.508(b) of Title 2, Subtitle A, Chapter II, Part 200, Subpart F, auditees must prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition - The schedule of expenditures of federal awards (SEFA) was not complete, as it omitted expenditures from two federal awards. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Two grants were omitted from the SEFA prepared by management totaling $816,904 in expenditures, which was identified by the auditor during the annual audit and subsequently included on the SEFA. Expenditures were recorded in the School District's general ledger but were excluded from the School District's preparation of the SEFA. Cause and Effect - The School District did not have sufficient controls in place to properly reconcile federal revenue to the federal expenditures reflected on the SEFA to validate that all federal grants awarded and expended were included in the SEFA. Recommendation - The School District should implement a process to ensure that the SEFA is prepared timely and that all grant expenditures are included accurately. Views of Responsible Officials and Corrective Action Plan - The School District will develop a SEFA checklist to help ensure all federal expenditures are properly reported. Additional processes will be put in place by management to review the SEFA in advance of the annual audit to effectively meet audit report timelines and help ensure completeness, validity, and accuracy of the final SEFA reporting.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - 84.425D, U.S. Department of Education, COVID 19 ESSER Formula Fund II 11r(2) and COVID 19 ESSER Formula Fund II Learning Loss 98c Finding Type - Significant deficiency Criteria - Per 2 CFR 200.510(b) and Section 500.508(b) of Title 2, Subtitle A, Chapter II, Part 200, Subpart F, auditees must prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition - The schedule of expenditures of federal awards (SEFA) was not complete, as it omitted expenditures from two federal awards. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Two grants were omitted from the SEFA prepared by management totaling $816,904 in expenditures, which was identified by the auditor during the annual audit and subsequently included on the SEFA. Expenditures were recorded in the School District's general ledger but were excluded from the School District's preparation of the SEFA. Cause and Effect - The School District did not have sufficient controls in place to properly reconcile federal revenue to the federal expenditures reflected on the SEFA to validate that all federal grants awarded and expended were included in the SEFA. Recommendation - The School District should implement a process to ensure that the SEFA is prepared timely and that all grant expenditures are included accurately. Views of Responsible Officials and Corrective Action Plan - The School District will develop a SEFA checklist to help ensure all federal expenditures are properly reported. Additional processes will be put in place by management to review the SEFA in advance of the annual audit to effectively meet audit report timelines and help ensure completeness, validity, and accuracy of the final SEFA reporting.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - 84.425D, U.S. Department of Education, COVID 19 ESSER Formula Fund II 11r(2) and COVID 19 ESSER Formula Fund II Learning Loss 98c Finding Type - Significant deficiency Criteria - Per 2 CFR 200.510(b) and Section 500.508(b) of Title 2, Subtitle A, Chapter II, Part 200, Subpart F, auditees must prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended as determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition - The schedule of expenditures of federal awards (SEFA) was not complete, as it omitted expenditures from two federal awards. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Two grants were omitted from the SEFA prepared by management totaling $816,904 in expenditures, which was identified by the auditor during the annual audit and subsequently included on the SEFA. Expenditures were recorded in the School District's general ledger but were excluded from the School District's preparation of the SEFA. Cause and Effect - The School District did not have sufficient controls in place to properly reconcile federal revenue to the federal expenditures reflected on the SEFA to validate that all federal grants awarded and expended were included in the SEFA. Recommendation - The School District should implement a process to ensure that the SEFA is prepared timely and that all grant expenditures are included accurately. Views of Responsible Officials and Corrective Action Plan - The School District will develop a SEFA checklist to help ensure all federal expenditures are properly reported. Additional processes will be put in place by management to review the SEFA in advance of the annual audit to effectively meet audit report timelines and help ensure completeness, validity, and accuracy of the final SEFA reporting.