FAC Explorer

Audit 373884

FY End
2025-06-30
Total Expended
$913,072
Findings
4
Programs
9
Organization: Three Oaks Public School Academy (MI)
Year: 2025 Accepted: 2025-12-10
Auditor: MANER COSTERISAN

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164433 2025-001 Material Weakness Yes C
1164434 2025-001 Material Weakness Yes C
1164435 2025-001 Material Weakness Yes C
1164436 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $221,599 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $202,379 Yes 1
84.027 SPECIAL EDUCATION_GRANTS TO STATES $135,407 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $123,171 Yes 1
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $13,985 Yes 0
84.425 EDUCATION STABILIZATION FUND $10,398 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $4,376 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3,022 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $2,756 Yes 0

Contacts

Name Title Type
LLSWJB14FRL6 Robert Holst Auditee
6168215753 Steven P. Piesko, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Three Oaks Public School Academy under programs of the federal government for the year ended June 30, 2025. The information in this 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Three Oaks Public School Academy, it is not intended to and does not present the financial position or changes in net position of Three Oaks Public School Academy. Management has utilized the NexSys, Cash Management System and the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, 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. Three Oaks Public School Academy has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Federal expenditures are reported as revenue in the following funds in the financial statements June 30, 2025:

Finding Details

Finding 2025-001
Finding 2025-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 241970, 251970, 241960, and 251960 Criteria: In order to comply with the Michigan Department of Education requirements, the Academy must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In the two monthly claims tested, the Academy did not maintain documented reviewed records to support the amount of meals served and claimed. Questioned costs: None Cause: The Academy did not maintain documented reviewed records to count the number of meals served for a portion of the school year. Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. The Academy should also maintain documented reviewed records on the meal counts. Academy’s Response: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.