FAC Explorer

Audit 295489

FY End
2023-06-30
Total Expended
$14.67M
Findings
8
Programs
20
Organization: Southfield Public Schools (MI)
Year: 2023 Accepted: 2024-03-18
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
380785 2023-001 Material Weakness - L
380786 2023-001 Material Weakness - L
380787 2023-001 Material Weakness - L
380788 2023-001 Material Weakness - L
957227 2023-001 Material Weakness - L
957228 2023-001 Material Weakness - L
957229 2023-001 Material Weakness - L
957230 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.57M Yes 0
84.027 Special Education_grants to States $1.47M - 0
93.600 Head Start $1.27M - 0
10.553 School Breakfast Program - Cash Assistance $589,427 Yes 1
84.027 Covid-19 - Special Education_grants to States $244,163 - 0
84.367 Improving Teacher Quality State Grants $187,936 - 0
84.424 Student Support and Academic Enrichment Program $105,195 - 0
93.600 Covid-19 - Head Start $86,264 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $58,662 - 0
10.555 National School Lunch Program - Cash Assistance $49,831 Yes 0
84.173 Special Education_preschool Grants $43,086 - 0
93.778 Medical Assistance Program $28,602 - 0
84.173 Covid-19 - Special Education_preschool Grants $27,132 - 0
10.559 Summer Food Service Program for Children - Cash Assistance $26,321 Yes 0
10.555 National School Lunch Program - Commodities $26,272 Yes 0
10.582 Fresh Fruit and Vegetable Program $19,443 Yes 0
84.365 English Language Acquisition State Grants $12,863 - 0
84.425 Covid-19 - Education Stabilization Fund $7,875 Yes 0
10.558 Child and Adult Care Food Program $3,727 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
US3MJDCHKUL7 Marc Ingram Auditee
2487468549 Michael D Foster, Cpa, Cgma Auditor
No contacts on file

Notes to SEFA

Title: Grant Auditor Report Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Southfield Public Schools (the "School District") under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the de minimis cost rate Management has utilized the Michigan Department of Education NexSys Grant Auditor Report (GAR) in preparing the schedule of expenditures of federal awards. Differences, if any, between the GAR and the schedule of expenditures of federal awards relate to the timing of payments and the fiscal year to which the payments relate.
Title: Noncash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Southfield Public Schools (the "School District") under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the de minimis cost rate The value of the noncash assistance received was determined in accordance with the provisions of the Uniform Guidance.
Title: Adjustments and Transfers Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal grant activity of Southfield Public Schools (the "School District") under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The pass through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee elected not to use the de minimis cost rate During the year ended June 30, 2023, there were the following transfers and adjustments reported on the schedule of expenditures of federal awards: • $5,655 of IDEA, Part A funds were overpaid during the year ended June 30, 2022 and returned to the pass through agency during the year ended June 30, 2023. • $54,061 of Headstart funds were recorded as qualified federal expenditures and accrued revenue during the year ended June 30, 2022. These qualified federal expenditures were not submitted timely and will not be reimbursed by the awarding agency. • $18,175 of Title I, Part A funds were over requested by the School District and paid by the pass through agency during the year ended June 30, 2023 and will be repaid by the School District in fiscal year 2024. • $242,198 of COVID 19 ESSER Equity II funds were reimbursed and recognized as federal revenue in the year ended June 30, 2023. The corresponding qualified federal expenditure was recorded in the year ended June 30, 2021 to the grant code but was not previously reported on the schedule of expenditures of federal awards.

Finding Details

Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program Federal Award Identification Number and Year - National School Lunch Program: 221960 and 231960; National School Breakfast Program: 221970 and 231970 Pass through Entity - Michigan Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass through agency, requires annual program on site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed. Condition - The School District did not complete on site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Questioned Costs - None. Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs. Context - No on site monitoring reviews of school lunch and breakfast programs were completed by the School District during the year ended June 30, 2023. Cause and Effect - Due to management oversight, the School District did not complete required annual on site monitoring reviews, and, therefore, is not compliant with Michigan Department of Education requirements. Recommendation - We recommend the School District implement a process to perform required on site monitoring reviews following Michigan Department of Education guidelines. Views of Responsible Officials and Corrective Action Plan - Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the food service director (Southwest Food Service) and food service purchasing (Southfield Public Schools) will coordinate the on site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program Federal Award Identification Number and Year - National School Lunch Program: 221960 and 231960; National School Breakfast Program: 221970 and 231970 Pass through Entity - Michigan Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass through agency, requires annual program on site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed. Condition - The School District did not complete on site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Questioned Costs - None. Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs. Context - No on site monitoring reviews of school lunch and breakfast programs were completed by the School District during the year ended June 30, 2023. Cause and Effect - Due to management oversight, the School District did not complete required annual on site monitoring reviews, and, therefore, is not compliant with Michigan Department of Education requirements. Recommendation - We recommend the School District implement a process to perform required on site monitoring reviews following Michigan Department of Education guidelines. Views of Responsible Officials and Corrective Action Plan - Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the food service director (Southwest Food Service) and food service purchasing (Southfield Public Schools) will coordinate the on site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program Federal Award Identification Number and Year - National School Lunch Program: 221960 and 231960; National School Breakfast Program: 221970 and 231970 Pass through Entity - Michigan Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass through agency, requires annual program on site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed. Condition - The School District did not complete on site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Questioned Costs - None. Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs. Context - No on site monitoring reviews of school lunch and breakfast programs were completed by the School District during the year ended June 30, 2023. Cause and Effect - Due to management oversight, the School District did not complete required annual on site monitoring reviews, and, therefore, is not compliant with Michigan Department of Education requirements. Recommendation - We recommend the School District implement a process to perform required on site monitoring reviews following Michigan Department of Education guidelines. Views of Responsible Officials and Corrective Action Plan - Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the food service director (Southwest Food Service) and food service purchasing (Southfield Public Schools) will coordinate the on site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program Federal Award Identification Number and Year - National School Lunch Program: 221960 and 231960; National School Breakfast Program: 221970 and 231970 Pass through Entity - Michigan Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass through agency, requires annual program on site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed. Condition - The School District did not complete on site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Questioned Costs - None. Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs. Context - No on site monitoring reviews of school lunch and breakfast programs were completed by the School District during the year ended June 30, 2023. Cause and Effect - Due to management oversight, the School District did not complete required annual on site monitoring reviews, and, therefore, is not compliant with Michigan Department of Education requirements. Recommendation - We recommend the School District implement a process to perform required on site monitoring reviews following Michigan Department of Education guidelines. Views of Responsible Officials and Corrective Action Plan - Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the food service director (Southwest Food Service) and food service purchasing (Southfield Public Schools) will coordinate the on site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program Federal Award Identification Number and Year - National School Lunch Program: 221960 and 231960; National School Breakfast Program: 221970 and 231970 Pass through Entity - Michigan Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass through agency, requires annual program on site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed. Condition - The School District did not complete on site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Questioned Costs - None. Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs. Context - No on site monitoring reviews of school lunch and breakfast programs were completed by the School District during the year ended June 30, 2023. Cause and Effect - Due to management oversight, the School District did not complete required annual on site monitoring reviews, and, therefore, is not compliant with Michigan Department of Education requirements. Recommendation - We recommend the School District implement a process to perform required on site monitoring reviews following Michigan Department of Education guidelines. Views of Responsible Officials and Corrective Action Plan - Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the food service director (Southwest Food Service) and food service purchasing (Southfield Public Schools) will coordinate the on site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program Federal Award Identification Number and Year - National School Lunch Program: 221960 and 231960; National School Breakfast Program: 221970 and 231970 Pass through Entity - Michigan Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass through agency, requires annual program on site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed. Condition - The School District did not complete on site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Questioned Costs - None. Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs. Context - No on site monitoring reviews of school lunch and breakfast programs were completed by the School District during the year ended June 30, 2023. Cause and Effect - Due to management oversight, the School District did not complete required annual on site monitoring reviews, and, therefore, is not compliant with Michigan Department of Education requirements. Recommendation - We recommend the School District implement a process to perform required on site monitoring reviews following Michigan Department of Education guidelines. Views of Responsible Officials and Corrective Action Plan - Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the food service director (Southwest Food Service) and food service purchasing (Southfield Public Schools) will coordinate the on site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program Federal Award Identification Number and Year - National School Lunch Program: 221960 and 231960; National School Breakfast Program: 221970 and 231970 Pass through Entity - Michigan Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass through agency, requires annual program on site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed. Condition - The School District did not complete on site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Questioned Costs - None. Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs. Context - No on site monitoring reviews of school lunch and breakfast programs were completed by the School District during the year ended June 30, 2023. Cause and Effect - Due to management oversight, the School District did not complete required annual on site monitoring reviews, and, therefore, is not compliant with Michigan Department of Education requirements. Recommendation - We recommend the School District implement a process to perform required on site monitoring reviews following Michigan Department of Education guidelines. Views of Responsible Officials and Corrective Action Plan - Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the food service director (Southwest Food Service) and food service purchasing (Southfield Public Schools) will coordinate the on site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program Federal Award Identification Number and Year - National School Lunch Program: 221960 and 231960; National School Breakfast Program: 221970 and 231970 Pass through Entity - Michigan Department of Education Finding Type - Material weakness Repeat Finding - No Criteria - To monitor the National School Breakfast and National School Lunch programs, the Michigan Department of Education, the pass through agency, requires annual program on site monitoring reviews to be completed internally by school districts. All buildings operating school lunch programs must have one on site monitoring reviews completed by February 1. In addition, 50 percent of buildings operating school breakfast programs must also be reviewed annually by February 1. The following year, the other 50 percent of buildings operating school breakfast programs must be reviewed. Condition - The School District did not complete on site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Questioned Costs - None. Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs. Context - No on site monitoring reviews of school lunch and breakfast programs were completed by the School District during the year ended June 30, 2023. Cause and Effect - Due to management oversight, the School District did not complete required annual on site monitoring reviews, and, therefore, is not compliant with Michigan Department of Education requirements. Recommendation - We recommend the School District implement a process to perform required on site monitoring reviews following Michigan Department of Education guidelines. Views of Responsible Officials and Corrective Action Plan - Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the food service director (Southwest Food Service) and food service purchasing (Southfield Public Schools) will coordinate the on site monitoring reviews and its completion to Michigan Department of Education standards and make sure the required forms are completed before deadlines.