FAC Explorer

Audit 12601

FY End
2023-06-30
Total Expended
$23.05M
Findings
20
Programs
19
Organization: Ypsilanti Community Schools (MI)
Year: 2023 Accepted: 2024-01-19
Auditor: Yeo & Yeo PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9218 2023-004 Material Weakness - E
9219 2023-004 Material Weakness - E
9220 2023-004 Material Weakness - E
9221 2023-004 Material Weakness - E
9222 2023-004 Material Weakness - E
9223 2023-004 Material Weakness - E
9224 2023-004 Material Weakness - E
9225 2023-004 Material Weakness - E
9226 2023-004 Material Weakness - E
9227 2023-004 Material Weakness - E
585660 2023-004 Material Weakness - E
585661 2023-004 Material Weakness - E
585662 2023-004 Material Weakness - E
585663 2023-004 Material Weakness - E
585664 2023-004 Material Weakness - E
585665 2023-004 Material Weakness - E
585666 2023-004 Material Weakness - E
585667 2023-004 Material Weakness - E
585668 2023-004 Material Weakness - E
585669 2023-004 Material Weakness - E

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $6.67M Yes 0
84.374 Teacher Incentive Fund $3.08M - 0
84.010 Title I Grants to Local Educational Agencies $2.14M Yes 0
93.600 Head Start $1.86M - 0
10.555 National School Lunch Program $1.41M Yes 1
10.553 School Breakfast Program $666,425 Yes 1
84.027 Special Education_grants to States $458,617 - 0
32.009 Emergency Connectivity Fund Program $351,990 Yes 0
84.215 Fund for the Improvement of Education $315,838 - 0
84.367 Improving Teacher Quality State Grants $197,617 - 0
84.424 Student Support and Academic Enrichment Program $108,916 - 0
84.048 Career and Technical Education -- Basic Grants to States $50,297 - 0
21.019 Coronavirus Relief Fund $37,661 - 0
84.173 Special Education_preschool Grants $37,436 - 0
10.559 Summer Food Service Program for Children $32,657 Yes 1
10.582 Fresh Fruit and Vegetable Program $25,399 Yes 1
84.365 English Language Acquisition State Grants $18,385 - 0
10.558 Child and Adult Care Food Program $16,225 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
XRMVYW6SYWG9 Damien Butler Auditee
7342211210 Timothy Crosson JR Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where 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. De Minimis Rate Used: N Rate Explanation: Ypsilanti Community Schools has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Ypsilanti Community Schools under programs of the federal government for the year ended June 30, 2023. The information in this 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Ypsilanti Community Schools, it is not intended to and does not present the financial position and changes in financial positions of Ypsilanti Community Schools.
Title: Reconciliation to the Financial Statements Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where 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. De Minimis Rate Used: N Rate Explanation: Ypsilanti Community Schools has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. The federal revenues per the financial statements reconcile to the schedule of expenditures of federal awards as follows: Expenditures per the schedule of expenditures of federal awards: $23,046,051; Funds not received within 60 days of fiscal year end: English Language Acquisition State Grants: ($35,538); Title I Grants to Local Educational Agencies: ($1,339,079); Supporting Effective Instruction State Grants: ($197,617); Student Support and Academic Enrichment Program: ($102,879); Supporting Educator Excellence and Knowledge: ($428,813); COVID-19 ARP/ESSER III: ($1,150,186); COVID-19 ESSER II Formula Funds: ($2,895,449); Federal revenues per the financial statements: $16,896,490.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where 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. De Minimis Rate Used: N Rate Explanation: Ypsilanti Community Schools has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. No amounts were provided to subrecipients.
Title: Michigan Department of Education Disclosures Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where 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. De Minimis Rate Used: N Rate Explanation: Ypsilanti Community Schools has elected not to use the de minimis indirect cost rate as allowed under the Uniform Guidance. The federal amounts reported on the grant auditor report are in agreement with the schedule of expenditures of federal awards except for the following differences caused by the timing of cash receipts: See the Notes to the SEFA for chart/table. The amounts reported on the recipient entitlement balance report agree with the schedule of expenditures of federal awards for U.S.D.A cash in lieu of commodities.

Finding Details

Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.
Finding 2023-004
Finding 2023-004 – Eligibility – Reimbursement Requests Program Name: Child Nutrition Cluster – Assistance Listing 10.553, 10.555, 10.559 & 10.582 Awarding Agency: U.S. Department of Agriculture, passed through Michigan Department of Education Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: Unknown Context / Criteria: The School District should request reimbursement for the actual number of meals served and should maintain support for the number of meals served for each reimbursement request. Condition: The School District’s support for the number of meals served did not agree to the meals requested on the reimbursement requests. Cause / Effect: The School District maintained records from a point-of-sale system, but those meals served could not be reconciled or agreed to the reimbursement requests for our sample of 3 claims. The lack of reconciliation or other records to explain the differences could have resulted in the School District over or under requesting reimbursement from Michigan Department of Education. Recommendation: We recommend management implement procedures to ensure meals served data is retained and communicated to the individual requesting reimbursement for meals served. Views of Responsible Officials and Corrective Actions: Management is in agreement with the finding. See accompanying Corrective Action Plan.