FAC Explorer

Audit 1816

FY End
2023-06-30
Total Expended
$6.41M
Findings
2
Programs
17
Organization: Melvindale-Northern Allen Park Public Schools (MI)
Year: 2023 Accepted: 2023-10-31
Auditor: Taylor & Morgan CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
969 2023-001 Material Weakness - C
577411 2023-001 Material Weakness - C

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $1.26M - 0
84.425 Education Stabilization Fund $1.24M Yes 1
84.010 Title I Grants to Local Educational Agencies $953,897 Yes 0
84.027 Special Education_grants to States $672,353 - 0
10.553 School Breakfast Program $470,468 - 0
84.365 English Language Acquisition State Grants $186,077 - 0
84.367 Improving Teacher Quality State Grants $113,899 - 0
84.048 Career and Technical Education -- Basic Grants to States $107,319 - 0
10.582 Fresh Fruit and Vegetable Program $75,349 - 0
32.009 Emergency Connectivity Fund Program $62,074 - 0
84.173 Special Education_preschool Grants $17,440 - 0
10.559 Summer Food Service Program for Children $16,618 - 0
93.778 Medical Assistance Program $11,145 - 0
84.424 Student Support and Academic Enrichment Program $11,078 - 0
32.004 Universal Service Fund - Schools and Libraries $10,588 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $9,674 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
GW87D6MH5FL4 Barbara Potter Auditee
3133893300 Michael MacKenzie Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared under the modified accrual basis of accounting. Management has utilized the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: Auditee used indirect cost rates provided in approved grant budgets from State of Michigan.

Finding Details

Finding 2023-001
Finding Type:Material noncompliance; material weakness in internal controls over compliance Program Name: ElementaryandSecondarySchoolEmergencyRelief(ESSERIII)Funds(AL:84.425U) Criteria: Compliance with cash management requires that when grant program activities are funded on a reimbursement basis, program costs must be initially funded by available entity resources before reimbursement amounts are requested from the federal government. Condition: The District requested cash reimbursements in excess of program expenditures for the ESSER III program. Context: Cash drawdowns for the ESSER program exceeded expenditures for one transaction/event. Cause: A mathmatical error caused funds to be drawn twice for the same expenditures. Effect: The District was not in compliance with cash management criteria for the ESSER program. Questioned Costs: None Recommendation: The District should only request reimbursement for services that have been performed and for which payment has been made. View of Responsible Officials: TheDistrictwillnotdrawdownfundsuntilasecondmemberofthebusinessofficehasreviewedtheledgerandconfirmedthatthedrawisappropriate.Bothmembers will initial the ledger and it will be saved in the grant files.
Finding 2023-001
Finding Type:Material noncompliance; material weakness in internal controls over compliance Program Name: ElementaryandSecondarySchoolEmergencyRelief(ESSERIII)Funds(AL:84.425U) Criteria: Compliance with cash management requires that when grant program activities are funded on a reimbursement basis, program costs must be initially funded by available entity resources before reimbursement amounts are requested from the federal government. Condition: The District requested cash reimbursements in excess of program expenditures for the ESSER III program. Context: Cash drawdowns for the ESSER program exceeded expenditures for one transaction/event. Cause: A mathmatical error caused funds to be drawn twice for the same expenditures. Effect: The District was not in compliance with cash management criteria for the ESSER program. Questioned Costs: None Recommendation: The District should only request reimbursement for services that have been performed and for which payment has been made. View of Responsible Officials: TheDistrictwillnotdrawdownfundsuntilasecondmemberofthebusinessofficehasreviewedtheledgerandconfirmedthatthedrawisappropriate.Bothmembers will initial the ledger and it will be saved in the grant files.