Audit 36133

FY End
2022-06-30
Total Expended
$9.72M
Findings
18
Programs
14
Organization: Greenville Public Schools (MI)
Year: 2022 Accepted: 2022-11-17

Organization Exclusion Status:

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Contacts

Name Title Type
TT19DYDH5749 Mathew Andres Auditee
6162251025 Douglas Vredeveld Auditor
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Notes to SEFA

Title: SEFA preparation Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared in accordance with the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Management has utilized the Cash Management System Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards.
Title: SEFA reconciliation to financial statement revenues Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared in accordance with the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Reconciliation of revenues from federal sources per governmental funds financial statements andexpenditures per the Schedule of Expenditures of Federal Awards.Revenues from federal sources per June 30, 2022 governmental funds financial statements $9,719,953 Expenditures per Schedule of Expenditures of Federal Awards 9,719,953 Variance $-
Title: Pass through abreviations Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared in accordance with the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. MDE - Michigan Department of EducationMAISD - Montcalm Area Intermediate School District

Finding Details

2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.
2022-003 Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The cash balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: Current year grant funding in excess of actual costs resulted in an increase in the cash balance. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its cash balance below the allowable limit. Management Response: The District response to this finding is included in the corrective action plan.