FAC Explorer

Audit 324636

FY End
2024-06-30
Total Expended
$3.68M
Findings
12
Programs
11
Organization: Kalkaska Public Schools (MI)
Year: 2024 Accepted: 2024-10-14
Auditor: Uhy LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
502647 2024-001 Significant Deficiency - N
502648 2024-001 Significant Deficiency - N
502649 2024-001 Significant Deficiency - N
502650 2024-001 Significant Deficiency - N
502651 2024-001 Significant Deficiency - N
502652 2024-001 Significant Deficiency - N
1079089 2024-001 Significant Deficiency - N
1079090 2024-001 Significant Deficiency - N
1079091 2024-001 Significant Deficiency - N
1079092 2024-001 Significant Deficiency - N
1079093 2024-001 Significant Deficiency - N
1079094 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
32.009 Emergency Connectivity Fund Program $294,375 - 0
10.553 School Breakfast Program $187,291 Yes 1
84.367 Improving Teacher Quality State Grants $74,691 - 0
84.424 Student Support and Academic Enrichment Program $44,614 - 0
10.555 National School Lunch Program $38,853 Yes 1
10.559 Summer Food Service Program for Children $21,409 Yes 1
84.173 Special Education_preschool Grants $20,021 - 0
84.425 Education Stabilization Fund $17,125 - 0
93.778 Medical Assistance Program $6,380 - 0
10.558 Child and Adult Care Food Program $3,518 - 0
84.010 Title I Grants to Local Educational Agencies $474 - 0

Contacts

Name Title Type
GJ57J4MZPS21 Jeff Scroggins Auditee
2312589109 Ryan Howell 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 Kalkaska Public Schools 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 Kalkaska Public Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of Kalkaska Public Schools.
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. Kalkaska Public Schools has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Reconciliation of Revenues with Expenditures for Federal Financial Assistance Programs 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 Grant Section Auditor's Report with Schedule of Expenditures of Federal Awards 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

Finding Details

Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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 and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 231960, 231980, 241960, 241980 and 240910-2024; National School Breakfast Program: 231970 and 241970; Summer Food Service Program: 230900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, 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. On-site monitoring reviews are also required for afterschool snack program, one review per building must be completed two times per school year, the first review must be completed within the first four weeks of the school year, and the second review in the second half of the school year. Condition - The School District did not complete any afterschool snack program on-site monitoring reviews for all buildings operating afterschool snack 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 - No on-site monitoring review of afterschool snack programs were 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 snack 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 - 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.