FAC Explorer

Audit 326618

FY End
2024-06-30
Total Expended
$2.14M
Findings
14
Programs
12
Organization: Wayland Union Schools (MI)
Year: 2024 Accepted: 2024-10-30
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504168 2024-002 Significant Deficiency - E
504169 2024-002 Significant Deficiency - E
504170 2024-002 Significant Deficiency - E
504171 2024-002 Significant Deficiency - E
504172 2024-002 Significant Deficiency - E
504173 2024-002 Significant Deficiency - E
504174 2024-002 Significant Deficiency - E
1080610 2024-002 Significant Deficiency - E
1080611 2024-002 Significant Deficiency - E
1080612 2024-002 Significant Deficiency - E
1080613 2024-002 Significant Deficiency - E
1080614 2024-002 Significant Deficiency - E
1080615 2024-002 Significant Deficiency - E
1080616 2024-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $175,881 Yes 1
10.555 National School Lunch Program - Cash Assistance $87,472 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $70,376 - 0
32.009 Covid-19 - Emergency Connectivity Fund Program $61,985 - 0
84.425 Covid-19 - Education Stabilization Fund $58,306 - 0
84.173 Special Education Preschool Grants $21,246 - 0
84.424 Student Support and Academic Enrichment Program $18,002 - 0
84.010 Title I Grants to Local Educational Agencies $10,390 - 0
93.778 Medical Assistance Program $9,696 - 0
10.555 National School Lunch Program - Commodities $2,785 Yes 1
84.365 English Language Acquisition State Grants $2,327 - 0
10.185 Local Food for Schools Cooperative Agreement Program $1,400 - 0

Contacts

Name Title Type
NNNDJPFFM5S4 Leslie Wagner Auditee
2697922181 Corey Vandyke Auditor
No contacts on file

Notes to SEFA

Title: Grant Auditor Report Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Wayland Union Schools (the “School District”) under programs of the federal government for the year ended June 30, 2024. The information in the 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 the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on the same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, and frequently asked questions, as outlined in the 2020 Compliance Supplement Addendum. 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. The pass-through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. Management has utilized the Michigan Department of Education NexSys Grant Auditor Report (GAR) in preparing the schedule of expenditures of federal awards. Differences, if any, between the GAR and the schedule of expenditures of federal awards relate to the timing of payments and the fiscal year to which the payments relate.
Title: Noncash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Wayland Union Schools (the “School District”) under programs of the federal government for the year ended June 30, 2024. The information in the 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 the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on the same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, and frequently asked questions, as outlined in the 2020 Compliance Supplement Addendum. 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. The pass-through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. The value of the noncash assistance received was determined in accordance with the provisions of the Uniform Guidance and is reported on the schedule of expenditures of federal awards.
Title: Adjustments and Transfers Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Wayland Union Schools (the “School District”) under programs of the federal government for the year ended June 30, 2024. The information in the 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 the School District, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School District. Expenditures reported in the Schedule are reported on the same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement, and frequently asked questions, as outlined in the 2020 Compliance Supplement Addendum. 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. The pass-through entity identifying numbers are presented where available. The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. During the year ended June 30, 2024, there were net adjustments of $(5,548) in the Title IV Grant (ALN 84.424A) and $(966) in the Title II, Part A Grant (ALN 84.367), reflecting adjustments made during the year for prior year payments recaptured in the current year.

Finding Details

Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name - 10.553, 10.555 (Child Nutrition Cluster), U.S. Department of Agriculture, National Lunch Program Commodities, National School Lunch Program, Supply Chain Assistance, and School Breakfast Program Federal Award Identification Number and Year - 2022/2023 and 2023/2024 Pass-through Entity - Michigan Department of Education Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c), any child enrolled in a participating school or summer camp, or attending a SFSP meal service site, who meets the applicable program’s definition of “child,” may receive meals under the applicable program. The School District is required to review data received by/for students regarding their eligibility for free or reduced lunch. Condition - The School District relies on the Infinite Campus software to determine eligibility, but does not currently have a control in place whereby a review of the eligibility of student's applications entered into Infinite Campus takes place, which could result in a student incorrectly being determined as either eligible or ineligible. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - It was noted that the School District does not have controls in place for the appropriate review of eligibility to occur for applications received. Applications for free and reduced lunch make up less than 20 percent of total eligible students who participate in the program. Cause and Effect - The absence of a secondary review of applications comparing eligibility inputs received and entered into Infinite Campus could result in inaccurate determinations of eligibility. Recommendation - The School District should implement a control where an individual reviews student's eligibility information from applications entered into Infinite Campus for accuracy before final eligibility is determined. Views of Responsible Officials and Corrective Action Plan - The School District agrees with the recommendation. The School District recognizes that relying solely on the Infinite Campus software without an additional layer of verification could lead to errors in determining eligibility. While the system has been generally effective, we agree that enhancing controls will mitigate the risk of incorrect determinations and strengthen our compliance with federal requirements under 7 CFR Sections 225.15(f), 245.1(a), and 245.3(c).