Audit 373396

Finding 2025-003 Program Name – Title II 23-24 (ALN #84.367, Project # 240520) Pass-through Entity – Michigan Department of Education Finding Type – Cash Management (Material Weakness) Criteria – Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts were requested before expenses were actually incurred. Condition – The District requested cash reimbursement in excess of expenditures for the program listed above. Questioned Costs – $4,707 Context – The District had requested cash reimbursement without first incurring the necessary expenditures. Cause/Effect – The District requested cash in excess of expenditures in the amount of $4,707. Recommendation: We recommend that the District has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the deficiency. See corrective action plan.

Finding 2025-004 Program Name – Title IV (ALN #84.424, Project #240750) Pass-through Entity – Michigan Department of Education Finding Type – Cash Management (Material Weakness) Criteria – Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts were requested before expenses were actually incurred. Condition – The District requested cash reimbursement in excess of expenditures for the program listed above. Questioned Costs – $24,478 Context – The District had requested cash reimbursement without first incurring allowable expenditures to charge to grant. Cause/Effect – The District requested cash in excess of expenditures in the amount of $24,478.