Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559 Pass-Through Entity: Michigan Department of Education. Finding Type: Significant Deficiency Condition: Instances were noted where payroll allocations were not properly calculated by third party servicer. Perspective/Context: One out of a total of 30 employees had time allocated incorrectly. Questioned Cost: None. Criteria: Salaries and wages should be posted consistent with timecards and other records to assure allowable expenditures are charged to the correct federal program. Cause: The District does not have appropriate oversight over payroll servicer and relies on the servicer to properly calculate and record payroll without verification or review. Effect: Payroll related to other programs or functions could be allocated incorrectly to federal programs. Recommendation: The District should review the payroll process and procedures and consider making adjustments to the process to provide additional oversight over payroll servicer. Management's Response: Management has initiated a review of the payroll process and procedures and will make necessary adjustments to include verification and review of payroll servicer calculations.
Program Name: Child Nutrition Cluster - CFDA# 10.553/10.555/10.559. Pass-through entity: Michigan Department of Education. Finding type: noncompliance. Criteria: Section 7 Part 210.14b of the Code of Federal Regulations requires the school district's school food authority to limit its net cash resources by an amount that does not exceed three months average expenditures or other amount approved by the State Authority. Condition: The District's Cafeteria fund balance exceeded three months average expenditures at June 30, 2022. Questioned Costs: None. Perspective/Context: At June 30, 2022, the District's Cafeteria Fund had approximately 9 months of average monthly expenditures in fund balance. Additionally, the District has an approved Excess Fund Balance Elimination Plan in place which has been approved by the Michigan Department of Education since June 30, 2019. The original plan was delayed due to pandemic shutdowns and the District has been working to reinvest the excess into the food service authority. However, supply chain issues have delayed the implementation. See management's response for additional information. Cause/Effect: Management did not monitor the net cash resources before the pandemic to ensure the Fund did not exceed three months average expenditures. Recommendation: The District should review the Cafeteria fund balance periodically to ensure fund balance will not have an excess of three months average expenditures at the end of the fiscal year. Management's response: Management continues to follow the approved Excess Fund Balance Elimination Plan. It is expected the equipment investment will be made in the upcoming fiscal year. Quarterly reviews of the Cafeteria fund balance are planned.