FAC Explorer

Audit 295810

FY End
2023-06-30
Total Expended
$9.79M
Findings
6
Programs
13
Organization: Carman-Ainsworth Community Schools (MI)
Year: 2023 Accepted: 2024-03-19
Auditor: Taylor & Morgan PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
381036 2023-005 Significant Deficiency Yes B
381037 2023-005 Significant Deficiency Yes B
381038 2023-005 Significant Deficiency Yes B
957478 2023-005 Significant Deficiency Yes B
957479 2023-005 Significant Deficiency Yes B
957480 2023-005 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $3.19M Yes 0
84.027 Special Education_grants to States $1.12M - 0
10.553 School Breakfast Program $674,525 Yes 0
84.367 Improving Teacher Quality State Grants $185,356 - 0
10.555 National School Lunch Program $115,312 Yes 0
84.424 Student Support and Academic Enrichment Program $91,372 - 0
84.173 Special Education_grants to States $28,419 - 0
84.048 Career and Technical Education -- Basic Grants to States $27,503 - 0
84.010 Title I Grants to Local Educational Agencies $23,353 - 0
93.600 Head Start $14,967 Yes 1
93.778 Medical Assistance Program $10,384 - 0
84.173 Special Education_preschool Grants $3,718 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 Yes 0

Contacts

Name Title Type
H5UGPVB877L5 Russell Parks Auditee
8105913290 Laura Payne Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared under the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The District has elected to not use the 10% de minimis indirect cost rate. The Schedule of Expenditures of Federal Awards has been prepared under the modified accrual basis of accounting.
Title: 2 Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared under the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The District has elected to not use the 10% de minimis indirect cost rate. Management has utilized the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards. All differences between the Schedule of Expenditures of Federal Awards have been reconciled in the attached reconciliation of this report.
Title: 3 Accounting Policies: The Schedule of Expenditures of Federal Awards has been prepared under the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The District has elected to not use the 10% de minimis indirect cost rate. The District has elected to not use the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-005
During the testing of controls over payroll processing, an employee in the sample was being paid in excess of the contractually approved amount. The District could not provide a rationale or support for wages in excess of the approved contract being paid to a staff charged fully to the Early Head Start grant program.
Finding 2023-005
During the testing of controls over payroll processing, an employee in the sample was being paid in excess of the contractually approved amount. The District could not provide a rationale or support for wages in excess of the approved contract being paid to a staff charged fully to the Early Head Start grant program.
Finding 2023-005
During the testing of controls over payroll processing, an employee in the sample was being paid in excess of the contractually approved amount. The District could not provide a rationale or support for wages in excess of the approved contract being paid to a staff charged fully to the Early Head Start grant program.
Finding 2023-005
During the testing of controls over payroll processing, an employee in the sample was being paid in excess of the contractually approved amount. The District could not provide a rationale or support for wages in excess of the approved contract being paid to a staff charged fully to the Early Head Start grant program.
Finding 2023-005
During the testing of controls over payroll processing, an employee in the sample was being paid in excess of the contractually approved amount. The District could not provide a rationale or support for wages in excess of the approved contract being paid to a staff charged fully to the Early Head Start grant program.
Finding 2023-005
During the testing of controls over payroll processing, an employee in the sample was being paid in excess of the contractually approved amount. The District could not provide a rationale or support for wages in excess of the approved contract being paid to a staff charged fully to the Early Head Start grant program.