FAC Explorer

Audit 326945

FY End
2024-06-30
Total Expended
$2.62M
Findings
10
Programs
11
Organization: Hartland Consolidated Schools (MI)
Year: 2024 Accepted: 2024-11-01
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504363 2024-001 Significant Deficiency - L
504364 2024-001 Significant Deficiency - L
504365 2024-001 Significant Deficiency - L
504366 2024-001 Significant Deficiency - L
504367 2024-001 Significant Deficiency - L
1080805 2024-001 Significant Deficiency - L
1080806 2024-001 Significant Deficiency - L
1080807 2024-001 Significant Deficiency - L
1080808 2024-001 Significant Deficiency - L
1080809 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $167,259 Yes 1
84.010 Title I Grants to Local Educational Agencies $133,262 - 0
10.555 National School Lunch Program - Cash Assistance $126,877 Yes 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $71,571 - 0
10.185 Local Food for Schools Cooperative Agreement Program $40,806 - 0
84.048 Career and Technical Education -- Basic Grants to States $23,000 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
93.778 Medical Assistance Program $7,832 - 0
84.365 English Language Acquisition State Grants $1,550 - 0
84.425 Education Stabilization Fund $1,096 - 0
10.555 National School Lunch Program - Commodities $844 Yes 1

Contacts

Name Title Type
LJTCEJJF54D7 Rachel Bois Auditee
8106262124 Jeff Higgins 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 Hartland Consolidated 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, as outlined in the Compliance Supplement. 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 payment 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 Hartland Consolidated 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, as outlined in the Compliance Supplement. 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.

Finding Details

Finding 2024-001
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Finding 2024-001
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Finding 2024-001
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Finding 2024-001
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Finding 2024-001
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Finding 2024-001
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Finding 2024-001
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Finding 2024-001
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Finding 2024-001
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.
Finding 2024-001
Finding Type - Significant deficiency in internal control over financial reporting Assistance Listing Number, Federal Agency, and Program Name - 10.553 and 10.555, U.S. Department of Agriculture, Child Nutrition Cluster Criteria - The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR Sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. Statement of Condition - The School District does not currently have a control in place for the review and approval of the meal counts entered into the MiND system. Cause and Effect - The Michigan Nutrition Data (MiND) system auto calculates the number of full paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full paid meals. As the School District does not currently have a control for the review and approval of the meal counts entered into the MiND system, this reporting risk could result in the School District inaccurately reporting meals for reimbursement. The absence of a review of the final data prior to submission, including the auto calculated data, in the MiND system could result in the School District being reimbursed for inaccurate amounts. Recommendation - The School District should implement a procedure where the monthly reimbursement request is reviewed and approval is documented to ensure the submission is mechanically accurate, in compliance with program requirements and that it agrees with the School District’s internal meal claims data report. Views of Responsible Officials and Corrective Action Plan - After initial claim submission, the Student Nutrition Director will provide the MiStar support along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month.