FAC Explorer

Audit 324255

FY End
2024-06-30
Total Expended
$845,698
Findings
12
Programs
11
Organization: Forest Park School District (MI)
Year: 2024 Accepted: 2024-10-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
502060 2024-003 Significant Deficiency - L
502061 2024-003 Significant Deficiency - L
502062 2024-003 Significant Deficiency - L
502063 2024-003 Significant Deficiency - L
502064 2024-003 Significant Deficiency - L
502065 2024-003 Significant Deficiency - L
1078502 2024-003 Significant Deficiency - L
1078503 2024-003 Significant Deficiency - L
1078504 2024-003 Significant Deficiency - L
1078505 2024-003 Significant Deficiency - L
1078506 2024-003 Significant Deficiency - L
1078507 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425U Covid-19 Elementary and Secondary School Emergency Relief (esser) III Fund $269,807 - 0
10.555 National School Lunch Program $172,961 Yes 1
84.010 Title I Grants to Local Educational Agencies $125,690 - 0
10.553 School Breakfast Program $80,927 Yes 1
84.358A Title V, Part B Rural Education Achievement Program $36,407 - 0
84.027A Special Education Grants to States $30,000 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $18,402 - 0
93.778 Medical Assistance Program $12,802 - 0
84.424 Student Support and Academic Enrichment Program $9,903 - 0
10.185 Local Food for Schools Cooperative Agreement Program $301 - 0
84.425W Covid-19 Homeless Children and Youth (arp-Hcy) $146 - 0

Contacts

Name Title Type
GG5BJSJ3DL45 Kathy Stankewicz Auditee
9062144695 Scott Sternhagen Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Revenues and expenditures in the Schedule are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. Accrued revenue at year-end consists of federal program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The accompanying schedule of expenditures of federal awards for the Forest Park School District 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). The schedule of expenditures of federal awards includes all federal awards of the District. Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the District.
Title: FOOD DISTRIBUTION Accounting Policies: Revenues and expenditures in the Schedule are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. Accrued revenue at year-end consists of federal program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Nonmonetary assistance is reported in the schedule of expenditures of federal awards at the fair market value of the commodities received and disbursed.
Title: OVERSIGHT AGENCIES Accounting Policies: Revenues and expenditures in the Schedule are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. Accrued revenue at year-end consists of federal program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. The federal oversight agencies for the District are as follows: Federal – U.S. Department of Education
Title: PASS THROUGH ENTITIES Accounting Policies: Revenues and expenditures in the Schedule are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the District’s 2024 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. Accrued revenue at year-end consists of federal program expenditures scheduled for reimbursement to the District in the succeeding year while unearned revenue represents advances for federal programs that exceed recorded District expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The District has not elected to charge a de minimis rate of 10% of modified total costs. Federal awards have been passed through the following entities: MDE – Michigan Department of Education

Finding Details

Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2024-003
2024-003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: Unknown Pass-Through Agency: Michigan Department of Education Pass-Through Number(s): 231970, 241970, 231960, and 241960 Award Period: July 1, 2023 through June 30, 2024 Type of Finding Significant Deficiency in Internal Control over Financial Reporting Criteria or Specific Requirement 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of eligibility. The District should have internal controls designed to ensure compliance with those provisions. Condition The District did not perform review procedures over student statuses. Questioned Costs: None Context While performing testing procedures, it was noted that 9 of the 40 student’s tested had an eligibility determination improperly recorded in the food service system. Cause While applications were being received and reviewed, the student’s lunch status was improperly recorded in the food service system. Effect Free and/or Reduced Meals could be served to students who do not qualify for those categories. Repeat Finding: No Recommendation We recommend the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Views of Responsible Officials There is no disagreement with the audit finding.