FAC Explorer

Audit 323933

FY End
2024-06-30
Total Expended
$1.31M
Findings
10
Programs
11
Organization: McBain Rural Agricultural School (MI)
Year: 2024 Accepted: 2024-10-07
Auditor: Uhy LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501832 2024-001 Significant Deficiency - N
501833 2024-001 Significant Deficiency - N
501834 2024-001 Significant Deficiency - N
501835 2024-001 Significant Deficiency - N
501836 2024-001 Significant Deficiency - N
1078274 2024-001 Significant Deficiency - N
1078275 2024-001 Significant Deficiency - N
1078276 2024-001 Significant Deficiency - N
1078277 2024-001 Significant Deficiency - N
1078278 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $200,494 Yes 1
84.010 Title I Grants to Local Educational Agencies $146,360 - 0
10.555 National School Lunch Program $31,341 Yes 1
84.367 Improving Teacher Quality State Grants $28,292 - 0
10.558 Child and Adult Care Food Program $27,949 - 0
10.559 Summer Food Service Program for Children $25,618 Yes 1
84.425 Education Stabilization Fund $16,140 - 0
93.778 Medical Assistance Program $7,481 - 0
84.424 Student Support and Academic Enrichment Program $7,085 - 0
84.027 Special Education_grants to States $6,660 - 0
84.031 Higher Education_institutional Aid $3,471 - 0

Contacts

Name Title Type
DAD1E9G9KX56 Scott Akom Auditee
2318252165 Derek Graham Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: See Additional Notes tab for significant policies used in preparing the SEFA De Minimis Rate Used: N Rate Explanation: Use rates set by the MI Department of Educuation, where applicable The accompanying Schedule of Expenditures of Federal Awards (‘the Schedule”) includes the federal grant activity of McBain Rural Agricultural School under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of McBain Rural Agricultural Schools, it is not intended to and does not present the financial position or changes in net position of McBain Rural Agricultural School. The District qualifies for low-risk auditee status. Management has utilized the NexSys, Cash Management System, and the Grant Auditor Report in preparing the schedule of Expenditures of Federal Awards.
Title: Summary of Significant Accounting Policies Accounting Policies: See Additional Notes tab for significant policies used in preparing the SEFA De Minimis Rate Used: N Rate Explanation: Use rates set by the MI Department of Educuation, where applicable Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass through entity identifying numbers are presented where available. The District does not pass through federal funds to sub recipients. McBain Rural Agricultural School has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Reconciliation with Audited Finacial Statements Accounting Policies: See Additional Notes tab for significant policies used in preparing the SEFA De Minimis Rate Used: N Rate Explanation: Use rates set by the MI Department of Educuation, where applicable See the Notes to the SEFA table instead
Title: Reconciliation of GAR with SEFA Accounting Policies: See Additional Notes tab for significant policies used in preparing the SEFA De Minimis Rate Used: N Rate Explanation: Use rates set by the MI Department of Educuation, where applicable See the Notes to the SEFA table instead
Title: Adjustments Accounting Policies: See Additional Notes tab for significant policies used in preparing the SEFA De Minimis Rate Used: N Rate Explanation: Use rates set by the MI Department of Educuation, where applicable U.S. Department of Education Adjustments were made for Assistance Listing #84.010 ($492), #84.367 ($17), #84.424 ($57), and #84.031A ($4) for federal expenditures accrued in the prior year but not paid or requested. U.S. Department of Agriculture Adjustments were made for Assistance Listing #10.558 (net of $0) for reclassifying prior year accruals to the correct pass-through grantor’s number.

Finding Details

Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900 and 231970 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance 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 one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024. 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 - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024. Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, 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 - Going forward, the food service director 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 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900 and 231970 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance 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 one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024. 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 - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024. Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, 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 - Going forward, the food service director 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 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900 and 231970 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance 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 one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024. 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 - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024. Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, 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 - Going forward, the food service director 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 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900 and 231970 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance 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 one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024. 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 - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024. Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, 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 - Going forward, the food service director 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 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900 and 231970 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance 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 one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024. 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 - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024. Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, 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 - Going forward, the food service director 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 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900 and 231970 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance 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 one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024. 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 - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024. Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, 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 - Going forward, the food service director 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 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900 and 231970 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance 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 one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024. 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 - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024. Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, 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 - Going forward, the food service director 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 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900 and 231970 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance 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 one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024. 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 - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024. Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, 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 - Going forward, the food service director 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 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900 and 231970 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance 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 one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024. 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 - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024. Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, 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 - Going forward, the food service director 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 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program, 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 241960, 231960, and 240910-2024; National School Breakfast Program: 241970 and 231970; Summer Food Service Program: 240900 and 231970 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency over Internal controls and Immaterial Noncompliance 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 one on-site monitoring review for one building operating school lunch programs within the School District during the year ended June 30, 2024. 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 - One on-site monitoring review of the school lunch program was not completed by the School District during the year ended June 30, 2024. Cause and Effect - Due to management oversight, the School District did not complete one required annual on-site monitoring review, 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 - Going forward, the food service director 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.