FAC Explorer

Audit 326120

FY End
2024-06-30
Total Expended
$841,855
Findings
10
Programs
8
Organization: Charlevoix Public Schools (MI)
Year: 2024 Accepted: 2024-10-28
Auditor: Uhy LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503820 2024-001 Significant Deficiency - E
503821 2024-001 Significant Deficiency - E
503822 2024-001 Significant Deficiency - E
503823 2024-001 Significant Deficiency - E
503824 2024-001 Significant Deficiency - E
1080262 2024-001 Significant Deficiency - E
1080263 2024-001 Significant Deficiency - E
1080264 2024-001 Significant Deficiency - E
1080265 2024-001 Significant Deficiency - E
1080266 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $382,529 - 0
84.010 Title I Grants to Local Educational Agencies $117,690 - 0
10.553 School Breakfast Program $41,322 Yes 1
10.555 National School Lunch Program $25,671 Yes 1
84.367 Improving Teacher Quality State Grants $22,621 - 0
84.424 Student Support and Academic Enrichment Program $11,124 - 0
93.778 Medical Assistance Program $4,421 - 0
10.185 Local Food for Schools Cooperative $11 - 0

Contacts

Name Title Type
K18XWTR3NJ89 Dina Schmidt Auditee
2313080296 Angela K. Kopriva 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 Charlevoix 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 Charlevoix Public schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of Charlevoix 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. Charlevoix 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 Auditor 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
Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
Finding 2024-001
Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
Finding 2024-001
Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
Finding 2024-001
Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
Finding 2024-001
Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
Finding 2024-001
Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
Finding 2024-001
Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
Finding 2024-001
Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
Finding 2024-001
Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.
Finding 2024-001
Incomplete Household Appliation for Free and Reduced Price School Meals and Incorrectly Determined Eligibility Type: Significant Deficiency in Internal Control over Major Program, Immaterial Noncompliance Criteria: The Household Application for Free and Reduced Price School Meals must be fully completed and updated for changes in eligibility by both the School District and applicants. Condition and Context: The School District has Household Application for Free and Reduced Price School Meals with missing information, such as signatures, social security numbers, and various other information and the applications did not properly reflect family or student eligibility changes. Cause: The School District failed to record all necessary information on Household Application for Free and Reduced Price School Meals and update the applications or require new applications for changes in student eligibility. Effect: The School District holds incomplete records that could lead to noncompliance with State of Michigan reviews as well as a potential for quantified costs. Questioned Costs: None Perspective Information: The finding represents a systematic problem based on a haphazard sample of Household Application for Free and Reduced Price School Meals, which if left uncorrected, has potential to lead to quantified costs. Sampling was not statistically valid. Identification of Repeat Findings: None Recommendation: The School District should have an additional level of review as it relates to filling out Household Application for Free and Reduced Price School Meals and updating eligibility changes on the applications. View of Responsible Officials: Per discussion with Tamie Gillespie, Food Service Director, and Dina Schmidt, Business Manager on July 17, 2024, the District is implementing additional procedures to ensure that the applications are all complete and the eligibility thresholds are updated in the system on an annual basis before any determination of eligibility is made for the year.