FAC Explorer

Audit 327421

FY End
2024-06-30
Total Expended
$5.33M
Findings
6
Programs
11
Organization: Clintondale Community Schools (MI)
Year: 2024 Accepted: 2024-11-06
Auditor: Lewis & Knopf CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504783 2024-003 Material Weakness - C
504784 2024-004 Significant Deficiency - C
504785 2024-005 Material Weakness - I
1081225 2024-003 Material Weakness - C
1081226 2024-004 Significant Deficiency - C
1081227 2024-005 Material Weakness - I

Programs

ALN Program Spent Major Findings
84.027 Special Education Grants to States $563,866 - 0
10.553 School Breakfast Program $331,758 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $73,227 - 0
10.555 National School Lunch Program $43,507 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $24,214 - 0
84.173 Special Education Preschool Grants $19,376 - 1
10.559 Summer Food Service Program for Children $14,180 Yes 0
84.425 Education Stabilization Fund $12,402 Yes 1
84.424 Student Support and Academic Enrichment Program $11,057 - 0
10.558 Child and Adult Care Food Program $3,510 - 0
84.010 Title I Grants to Local Educational Agencies $1,488 - 0

Contacts

Name Title Type
UEWXM9NZWUH3 Presleigh Derosette Auditee
5867916300 Akshay Kapoor Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Summary of Significant Accounting Policies - Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Expenditures are recognized following the cost principles in the Uniform Guidance as applicable, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10 percent de minimus indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.

Finding Details

Finding 2024-003
The District had requested cash reimbursement without first incurring the necessary expenditures.
Finding 2024-004
Subsequent to the final draw request, the District posted journal entries to remove 147c retirement expenses that were accrued. This resulted in a reduction of total Flowthrough expenses that caused the grant revenues to be greater than expenses.
Finding 2024-005
Due to a lack of awareness/understanding, internal control deficiency, time constraint or administrative oversight, the district failed to meet the federal bidding requirements.
Finding 2024-003
The District had requested cash reimbursement without first incurring the necessary expenditures.
Finding 2024-004
Subsequent to the final draw request, the District posted journal entries to remove 147c retirement expenses that were accrued. This resulted in a reduction of total Flowthrough expenses that caused the grant revenues to be greater than expenses.
Finding 2024-005
Due to a lack of awareness/understanding, internal control deficiency, time constraint or administrative oversight, the district failed to meet the federal bidding requirements.