FAC Explorer

Audit 312101

FY End
2022-06-30
Total Expended
$2.46M
Findings
10
Programs
10
Organization: Camden-Frontier School (MI)
Year: 2022 Accepted: 2023-02-10
Auditor: Bailey Hodshire & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
411715 2022-001 Significant Deficiency Yes N
411716 2022-001 Significant Deficiency Yes N
411717 2022-001 Significant Deficiency Yes N
411718 2022-001 Significant Deficiency Yes N
411719 2022-001 Significant Deficiency Yes N
988157 2022-001 Significant Deficiency Yes N
988158 2022-001 Significant Deficiency Yes N
988159 2022-001 Significant Deficiency Yes N
988160 2022-001 Significant Deficiency Yes N
988161 2022-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.58M Yes 0
84.010 Title I Grants to Local Educational Agencies $344,212 - 0
10.553 School Breakfast Program $265,600 Yes 1
84.367 Improving Teacher Quality State Grants $57,366 - 0
84.424 Student Support and Academic Enrichment Program $22,249 - 0
10.555 National School Lunch Program $22,023 Yes 1
84.358 Rural Education $5,526 - 0
21.019 Coronavirus Relief Fund $4,455 - 0
93.778 Medical Assistance Program $1,451 - 0
10.649 Pandemic Ebt Administrative Costs $614 Yes 2

Contacts

Name Title Type
N35CNGPCR8P8 Chris Adams Auditee
5173685255 Gregory J Bailey Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. This schedule includes the federal grant activity of Camden-Frontier Community School and is presented on the modified accrual basis of accounting. 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 (Uniform Guidance) and reconciles with the amounts presented in the financial statements. 2. Management has utilized the Grants Section Auditors Report (Form R7120) and CMS Grant Auditor Report (GAR) in preparing this schedule.3. The amounts reported on the Recipient Entitlement Balance Report agree with this schedule for USDA donated food commodities.4. The Child Nutrition Cluster (ALN #10.553, 10.555 and10.649) and the Education Stabilization Fund (ALN #84.425) were audited as major programs, representing 82.3% of total Federal expenditures.5. Camden-Frontier School has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Federal agency: U.S. Department of AgricultureFederal program title: U.S.D.A. Seamless Summer OptionCFDA Number: 10.553Pass-Through Agency: Michigan Department of EducationType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: Per 7 CFR section 200.219 (a)(2), the fund equity of the District?s food service program should not exceed 3 months? average expenditures.Condition: The District ended the fiscal year with fund equity in excess of 3 months? average expenditures.Questioned costs: NoneCause: There are no internal controls in place to ensure compliance with the fund equity requirement.Effect: The District has a risk of noncompliance with the requirements of the program.Recommendation: The District should review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed.View of responsible officials: We agree with the recommendation and will implement the proper procedures immediately.
Finding 2022-001
Federal agency: U.S. Department of AgricultureFederal program title: U.S.D.A. Seamless Summer OptionCFDA Number: 10.553Pass-Through Agency: Michigan Department of EducationType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: Per 7 CFR section 200.219 (a)(2), the fund equity of the District?s food service program should not exceed 3 months? average expenditures.Condition: The District ended the fiscal year with fund equity in excess of 3 months? average expenditures.Questioned costs: NoneCause: There are no internal controls in place to ensure compliance with the fund equity requirement.Effect: The District has a risk of noncompliance with the requirements of the program.Recommendation: The District should review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed.View of responsible officials: We agree with the recommendation and will implement the proper procedures immediately.
Finding 2022-001
Federal agency: U.S. Department of AgricultureFederal program title: U.S.D.A. Seamless Summer OptionCFDA Number: 10.553Pass-Through Agency: Michigan Department of EducationType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: Per 7 CFR section 200.219 (a)(2), the fund equity of the District?s food service program should not exceed 3 months? average expenditures.Condition: The District ended the fiscal year with fund equity in excess of 3 months? average expenditures.Questioned costs: NoneCause: There are no internal controls in place to ensure compliance with the fund equity requirement.Effect: The District has a risk of noncompliance with the requirements of the program.Recommendation: The District should review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed.View of responsible officials: We agree with the recommendation and will implement the proper procedures immediately.
Finding 2022-001
Federal agency: U.S. Department of AgricultureFederal program title: U.S.D.A. Seamless Summer OptionCFDA Number: 10.553Pass-Through Agency: Michigan Department of EducationType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: Per 7 CFR section 200.219 (a)(2), the fund equity of the District?s food service program should not exceed 3 months? average expenditures.Condition: The District ended the fiscal year with fund equity in excess of 3 months? average expenditures.Questioned costs: NoneCause: There are no internal controls in place to ensure compliance with the fund equity requirement.Effect: The District has a risk of noncompliance with the requirements of the program.Recommendation: The District should review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed.View of responsible officials: We agree with the recommendation and will implement the proper procedures immediately.
Finding 2022-001
Federal agency: U.S. Department of AgricultureFederal program title: U.S.D.A. Seamless Summer OptionCFDA Number: 10.553Pass-Through Agency: Michigan Department of EducationType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: Per 7 CFR section 200.219 (a)(2), the fund equity of the District?s food service program should not exceed 3 months? average expenditures.Condition: The District ended the fiscal year with fund equity in excess of 3 months? average expenditures.Questioned costs: NoneCause: There are no internal controls in place to ensure compliance with the fund equity requirement.Effect: The District has a risk of noncompliance with the requirements of the program.Recommendation: The District should review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed.View of responsible officials: We agree with the recommendation and will implement the proper procedures immediately.
Finding 2022-001
Federal agency: U.S. Department of AgricultureFederal program title: U.S.D.A. Seamless Summer OptionCFDA Number: 10.553Pass-Through Agency: Michigan Department of EducationType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: Per 7 CFR section 200.219 (a)(2), the fund equity of the District?s food service program should not exceed 3 months? average expenditures.Condition: The District ended the fiscal year with fund equity in excess of 3 months? average expenditures.Questioned costs: NoneCause: There are no internal controls in place to ensure compliance with the fund equity requirement.Effect: The District has a risk of noncompliance with the requirements of the program.Recommendation: The District should review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed.View of responsible officials: We agree with the recommendation and will implement the proper procedures immediately.
Finding 2022-001
Federal agency: U.S. Department of AgricultureFederal program title: U.S.D.A. Seamless Summer OptionCFDA Number: 10.553Pass-Through Agency: Michigan Department of EducationType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: Per 7 CFR section 200.219 (a)(2), the fund equity of the District?s food service program should not exceed 3 months? average expenditures.Condition: The District ended the fiscal year with fund equity in excess of 3 months? average expenditures.Questioned costs: NoneCause: There are no internal controls in place to ensure compliance with the fund equity requirement.Effect: The District has a risk of noncompliance with the requirements of the program.Recommendation: The District should review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed.View of responsible officials: We agree with the recommendation and will implement the proper procedures immediately.
Finding 2022-001
Federal agency: U.S. Department of AgricultureFederal program title: U.S.D.A. Seamless Summer OptionCFDA Number: 10.553Pass-Through Agency: Michigan Department of EducationType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: Per 7 CFR section 200.219 (a)(2), the fund equity of the District?s food service program should not exceed 3 months? average expenditures.Condition: The District ended the fiscal year with fund equity in excess of 3 months? average expenditures.Questioned costs: NoneCause: There are no internal controls in place to ensure compliance with the fund equity requirement.Effect: The District has a risk of noncompliance with the requirements of the program.Recommendation: The District should review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed.View of responsible officials: We agree with the recommendation and will implement the proper procedures immediately.
Finding 2022-001
Federal agency: U.S. Department of AgricultureFederal program title: U.S.D.A. Seamless Summer OptionCFDA Number: 10.553Pass-Through Agency: Michigan Department of EducationType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: Per 7 CFR section 200.219 (a)(2), the fund equity of the District?s food service program should not exceed 3 months? average expenditures.Condition: The District ended the fiscal year with fund equity in excess of 3 months? average expenditures.Questioned costs: NoneCause: There are no internal controls in place to ensure compliance with the fund equity requirement.Effect: The District has a risk of noncompliance with the requirements of the program.Recommendation: The District should review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed.View of responsible officials: We agree with the recommendation and will implement the proper procedures immediately.
Finding 2022-001
Federal agency: U.S. Department of AgricultureFederal program title: U.S.D.A. Seamless Summer OptionCFDA Number: 10.553Pass-Through Agency: Michigan Department of EducationType of Finding: Significant Deficiency in Internal Control over ComplianceCriteria: Per 7 CFR section 200.219 (a)(2), the fund equity of the District?s food service program should not exceed 3 months? average expenditures.Condition: The District ended the fiscal year with fund equity in excess of 3 months? average expenditures.Questioned costs: NoneCause: There are no internal controls in place to ensure compliance with the fund equity requirement.Effect: The District has a risk of noncompliance with the requirements of the program.Recommendation: The District should review its policies and procedures and implement a process to periodically review the fund equity of the food service program and make spending adjustments as needed.View of responsible officials: We agree with the recommendation and will implement the proper procedures immediately.