FAC Explorer

Audit 326517

FY End
2024-06-30
Total Expended
$4.77M
Findings
16
Programs
17
Organization: Sault Ste. Marie Area Public Schools (MI)
Year: 2024 Accepted: 2024-10-30
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504110 2024-002 Significant Deficiency - L
504111 2024-002 Significant Deficiency - L
504112 2024-002 Significant Deficiency - L
504113 2024-002 Significant Deficiency - L
504114 2024-002 Significant Deficiency - L
504115 2024-002 Significant Deficiency - L
504116 2024-002 Significant Deficiency - L
504117 2024-002 Significant Deficiency - L
1080552 2024-002 Significant Deficiency - L
1080553 2024-002 Significant Deficiency - L
1080554 2024-002 Significant Deficiency - L
1080555 2024-002 Significant Deficiency - L
1080556 2024-002 Significant Deficiency - L
1080557 2024-002 Significant Deficiency - L
1080558 2024-002 Significant Deficiency - L
1080559 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $644,764 - 0
84.041 Impact Aid $351,430 - 0
84.060 Indian Education Grants to Local Educational Agencies $164,137 - 0
10.553 School Breakfast Program $140,106 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $131,086 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $124,173 - 0
84.027 Special Education Grants to States $116,412 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $60,442 - 0
84.173 Special Education Preschool Grants $45,099 - 0
84.424 Student Support and Academic Enrichment Program $38,414 - 0
10.559 Summer Food Service Program for Children $37,488 Yes 1
84.425 Education Stabilization Fund $27,740 Yes 0
93.778 Medical Assistance Program $13,836 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $9,658 - 0
66.444 Voluntary School and Child Care Lead Testing and Reduction Grant Program (sdwa 1464(d)) $9,323 - 0
10.185 Local Food for Schools Cooperative Agreement Program $5,554 - 0
10.555 National School Lunch Program $844 Yes 1

Contacts

Name Title Type
USLWJTN9T2Q5 Michelle Bennin, CPA Auditee
9066353839 Kim Lindsay, Cpa, Cgma Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Sault Ste. Marie Area Public Schools (the "District") 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 (Uniform Guidance). 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. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, which is described in Note 1 to the District's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts 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. Cash received is recorded on the cash basis; expenditures are recorded on the modified accrual basis of accounting. Revenues are recognized when the qualifying expenditures have been incurred and all grant requirements have been met. The Schedule has been arranged to provide information on both actual cash received and the revenue recognized. Accordingly, the effects of accruals of accounts receivable, unearned revenue and accounts payable items at both the beginning and end of the fiscal year have been reported. Expenditures are in agreement with amounts reported in the financial statements and the financial reports. The amounts reported on the Grant Auditor Report reconcile with this Schedule. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the District has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance.

Finding Details

Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-002
Meal Claim Reimbursement Noncompliance Finding Type. Immaterial noncompliance; Significant deficiency in internal control over compliance (Reporting) Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559. Criteria. The Uniform Guidance requires the District to conduct accurate daily meal counts and to properly review and submit the related meal reimbursement claims accurately on a monthly basis. Condition. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. Cause. This condition was the result of a lack of internal controls in place to ensure that count sheets and monthly submissions agree and are complete according to the provisions of the grant. Questioned Costs. No costs have been questioned as a result of this finding. Effect. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. View of Responsible Officials. We concur with the audit assessment regarding this matter.