FAC Explorer

Audit 326200

FY End
2024-06-30
Total Expended
$2.57M
Findings
14
Programs
11
Organization: Allegan Public Schools (MI)
Year: 2024 Accepted: 2024-10-28
Auditor: Maner Costerisan

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503863 2024-001 Significant Deficiency - N
503864 2024-001 Significant Deficiency - N
503865 2024-001 Significant Deficiency - N
503866 2024-001 Significant Deficiency - N
503867 2024-001 Significant Deficiency - N
503868 2024-001 Significant Deficiency - N
503869 2024-001 Significant Deficiency - N
1080305 2024-001 Significant Deficiency - N
1080306 2024-001 Significant Deficiency - N
1080307 2024-001 Significant Deficiency - N
1080308 2024-001 Significant Deficiency - N
1080309 2024-001 Significant Deficiency - N
1080310 2024-001 Significant Deficiency - N
1080311 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $121,051 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $87,627 - 0
84.002 Adult Education - Basic Grants to States $72,597 - 0
84.424 Student Support and Academic Enrichment Program $50,474 - 0
10.553 School Breakfast Program $32,052 Yes 1
84.425 Education Stabilization Fund $30,738 - 0
84.173 Special Education Preschool Grants $19,513 - 0
84.358 Rural Education $10,101 - 0
93.778 Medical Assistance Program $9,555 - 0
84.365 English Language Acquisition State Grants $586 - 0
84.010 Title I Grants to Local Educational Agencies $300 - 0

Contacts

Name Title Type
JJHGGSL5HAW7 Amy Christman Auditee
2696735431 Jeffrey L. Staley Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Allegan Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Allegan 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Allegan Public Schools, it is not intended to and does not present the financial position or changes in net position of Allegan Public Schools. Management has utilized the 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: 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. De Minimis Rate Used: N Rate Explanation: Allegan Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. 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. Allegan Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: RECONCILING WITH AUDITED FINANCIAL STATEMENTS Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Allegan Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal expenditures are reported as revenue in the following funds in the financial statements for the period ended June 30, 2024: General fund $ 1,273,225 Other nonmajor governmental funds 1 ,286,299 Total per financial statements 2 ,559,524 Less adjustments (6,804) Total per SEFA $ 2,552,720
Title: ADJUSTMENTS Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: Allegan Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. An adjustment was made to Assistance Listing #84.002, Assistance Listing #84.010, Assistance Listing #84.425D, Assistance Listing #84.425U, Assistance Listing #84.425W, and Assistance Listing #84.196 in the amounts $1,716, $299, $1,876, $338, $9,539, and $(6,964) respectively, to report expenditures incurred in the proper period and grant for which they apply.

Finding Details

Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001
Finding 2024-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 231970, 241960, 240910, 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.