FAC Explorer

Audit 3625

FY End
2023-06-30
Total Expended
$7.79M
Findings
4
Programs
12
Organization: Clintondale Community Schools (MI)
Year: 2023 Accepted: 2023-11-17
Auditor: Lewis & Knopf CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2077 2023-002 Material Weakness - H
2078 2023-002 Material Weakness - H
578519 2023-002 Material Weakness - H
578520 2023-002 Material Weakness - H

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $890,123 Yes 0
84.027 Special Education_grants to States $674,988 - 0
10.553 School Breakfast Program $346,206 - 0
84.367 Improving Teacher Quality State Grants $152,376 - 0
84.424 Student Support and Academic Enrichment Program $75,987 - 0
84.010 Title I Grants to Local Educational Agencies $44,981 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $24,622 - 0
10.559 Summer Food Service Program for Children $20,033 - 0
10.555 National School Lunch Program $19,140 - 0
84.173 Special Education_preschool Grants $13,905 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0
10.558 Child and Adult Care Food Program $290 - 0

Contacts

Name Title Type
UEWXM9NZWUH3 Holly Stefanski 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. Noncash Assistance - The value of noncash assistance received was determined in accordance with the provisions of the Uniform Guidance. The grantee received no noncash assistance during the year ended June 30, 2023 that is not included on the schedule of expenditures of federal awards. The District did not pass-through any federal awards to sub recipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2023-002
Finding 2023-002 Program Name – Title I Regional Assistance (ALN 84.010) Pass-through Entity ¬– Macomb Intermediate School District Finding Type – Period of Performance (Material Weakness) Criteria – Expenditures must be recorded in the proper period as incurred Condition – The district included a prepayment of an expenditure applicable to the subsequent period in the current period draws. Questioned Costs – $32,000. Context – The audit finding appears to be an isolated incident as no other similar incidents were identified during audit procedures. Cause/Effect – $32,000 of excess expenditures not applicable to the current period. Recommendation: We recommend that the District has a responsible party who has knowledge of the grant review the transactions prior to approval.
Finding 2023-002
Finding 2023-002 Program Name – Title I Regional Assistance (ALN 84.010) Pass-through Entity ¬– Macomb Intermediate School District Finding Type – Period of Performance (Material Weakness) Criteria – Expenditures must be recorded in the proper period as incurred Condition – The district included a prepayment of an expenditure applicable to the subsequent period in the current period draws. Questioned Costs – $32,000. Context – The audit finding appears to be an isolated incident as no other similar incidents were identified during audit procedures. Cause/Effect – $32,000 of excess expenditures not applicable to the current period. Recommendation: We recommend that the District has a responsible party who has knowledge of the grant review the transactions prior to approval.
Finding 2023-002
Finding 2023-002 Program Name – Title I Regional Assistance (ALN 84.010) Pass-through Entity ¬– Macomb Intermediate School District Finding Type – Period of Performance (Material Weakness) Criteria – Expenditures must be recorded in the proper period as incurred Condition – The district included a prepayment of an expenditure applicable to the subsequent period in the current period draws. Questioned Costs – $32,000. Context – The audit finding appears to be an isolated incident as no other similar incidents were identified during audit procedures. Cause/Effect – $32,000 of excess expenditures not applicable to the current period. Recommendation: We recommend that the District has a responsible party who has knowledge of the grant review the transactions prior to approval.
Finding 2023-002
Finding 2023-002 Program Name – Title I Regional Assistance (ALN 84.010) Pass-through Entity ¬– Macomb Intermediate School District Finding Type – Period of Performance (Material Weakness) Criteria – Expenditures must be recorded in the proper period as incurred Condition – The district included a prepayment of an expenditure applicable to the subsequent period in the current period draws. Questioned Costs – $32,000. Context – The audit finding appears to be an isolated incident as no other similar incidents were identified during audit procedures. Cause/Effect – $32,000 of excess expenditures not applicable to the current period. Recommendation: We recommend that the District has a responsible party who has knowledge of the grant review the transactions prior to approval.