FAC Explorer

Audit 24032

FY End
2022-06-30
Total Expended
$1.64M
Findings
8
Programs
13
Organization: Perry Public Schools (MI)
Year: 2022 Accepted: 2022-12-05
Auditor: Baird Cotter and Bishop PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
35198 2022-001 - Yes N
35199 2022-001 - Yes N
35200 2022-001 - Yes N
35201 2022-001 - Yes N
611640 2022-001 - Yes N
611641 2022-001 - Yes N
611642 2022-001 - Yes N
611643 2022-001 - Yes N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $434,387 Yes 1
84.425 Education Stabilization Fund $223,708 - 0
84.010 Title I Grants to Local Educational Agencies $157,402 - 0
10.553 School Breakfast Program $121,797 Yes 1
10.558 Child and Adult Care Food Program $99,758 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $78,300 - 0
21.019 Coronavirus Relief Fund $76,495 Yes 0
10.559 Summer Food Service Program for Children $56,398 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $29,871 - 0
84.367 Improving Teacher Quality State Grants $24,405 - 0
93.778 Medical Assistance Program $11,605 - 0
84.424 Student Support and Academic Enrichment Program $8,487 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
CMFQX9JQGUU8 Leslie Young Auditee
5176253108 Trent Mulder Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Summary of Significant 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass through entity identifying numbers are presented where available. Perry Public Schools has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of Perry Public Schools under programs of the federal government for the year ended June 30, 2022. 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Perry Public Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of Perry Public Schools.
Title: Reconciliation of Revenues with Expenditures for Federal Financial Assistan Accounting Policies: Summary of Significant 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass through entity identifying numbers are presented where available. Perry Public Schools has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. See table in Notes to SEFA.
Title: Reconciliation of Grant Auditor Report with Schedule of Expenditures of Fed Accounting Policies: Summary of Significant 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass through entity identifying numbers are presented where available. Perry Public Schools has elected not to use the 10 percent de minimis indirect cost rate 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 NexSys, Cash Management System and the Grant Auditor Report in preparing the schedule of expenditures of federal awards. The District does not pass-through federal funds to sub recipients. See table in Notes to SEFA.

Finding Details

Finding 2022-001
2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster ALN(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 211961, 221961, 220910-2022, & Entitlement Commodities Federal Award Year: July 1, 2021 to September 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Reporting) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: Repeat Finding Number: 2021-001 Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Superintendent during the fiscal year in relation to meal claims. The plan for monitoring adherence is the Food Service director and the Superintendent will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
Finding 2022-001
2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster ALN(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 211961, 221961, 220910-2022, & Entitlement Commodities Federal Award Year: July 1, 2021 to September 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Reporting) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: Repeat Finding Number: 2021-001 Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Superintendent during the fiscal year in relation to meal claims. The plan for monitoring adherence is the Food Service director and the Superintendent will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
Finding 2022-001
2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster ALN(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 211961, 221961, 220910-2022, & Entitlement Commodities Federal Award Year: July 1, 2021 to September 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Reporting) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: Repeat Finding Number: 2021-001 Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Superintendent during the fiscal year in relation to meal claims. The plan for monitoring adherence is the Food Service director and the Superintendent will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
Finding 2022-001
2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster ALN(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 211961, 221961, 220910-2022, & Entitlement Commodities Federal Award Year: July 1, 2021 to September 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Reporting) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: Repeat Finding Number: 2021-001 Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Superintendent during the fiscal year in relation to meal claims. The plan for monitoring adherence is the Food Service director and the Superintendent will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
Finding 2022-001
2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster ALN(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 211961, 221961, 220910-2022, & Entitlement Commodities Federal Award Year: July 1, 2021 to September 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Reporting) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: Repeat Finding Number: 2021-001 Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Superintendent during the fiscal year in relation to meal claims. The plan for monitoring adherence is the Food Service director and the Superintendent will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
Finding 2022-001
2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster ALN(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 211961, 221961, 220910-2022, & Entitlement Commodities Federal Award Year: July 1, 2021 to September 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Reporting) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: Repeat Finding Number: 2021-001 Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Superintendent during the fiscal year in relation to meal claims. The plan for monitoring adherence is the Food Service director and the Superintendent will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
Finding 2022-001
2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster ALN(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 211961, 221961, 220910-2022, & Entitlement Commodities Federal Award Year: July 1, 2021 to September 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Reporting) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: Repeat Finding Number: 2021-001 Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Superintendent during the fiscal year in relation to meal claims. The plan for monitoring adherence is the Food Service director and the Superintendent will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.
Finding 2022-001
2022-001 U.S. DEPARTMENT OF AGRICULTURE Program Title: Child Nutrition Cluster ALN(s): 10.553, 10.555 & 10.559 Federal Award Number: 210904, 211971, 221971, 211961, 221961, 220910-2022, & Entitlement Commodities Federal Award Year: July 1, 2021 to September 30, 2022 Pass-Through Entity: Passed-Through Michigan Department of Education Type of Compliance: Significant Deficiency in Internal Control, Immaterial Noncompliance (Reporting) Criteria: In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition: The School District did not claim the correct amount of meals when filing for meal reimbursements under the summer food service program. Cause: The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. Effect: The District?s internal controls over compliance were found to be ineffective which caused instances of an immaterial noncompliance. Perspective Information: The finding appears to be an isolated instance. No sampling was necessary to determine this finding. Identification of Repeat Findings: Repeat Finding Number: 2021-001 Recommendation: The District should begin reconciling meals served prior to requesting reimbursements for said meals. View of Responsible Officials: There was lack of consistency and communication between the Food Service Director and the Superintendent during the fiscal year in relation to meal claims. The plan for monitoring adherence is the Food Service director and the Superintendent will work together to ensure that monthly meals served are being reconciled prior to any meal reimbursement requests are made.