FAC Explorer

Audit 374660

FY End
2025-06-30
Total Expended
$2.79M
Findings
9
Programs
10
Organization: Chippewa Hills School District (MI)
Year: 2025 Accepted: 2025-12-15
Auditor: ROSLUND PRESTAGE & COMPANY PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164827 2025-002 Material Weakness Yes B
1164828 2025-002 Material Weakness Yes B
1164829 2025-002 Material Weakness Yes B
1164830 2025-002 Material Weakness Yes B
1164831 2025-002 Material Weakness Yes B
1164832 2025-002 Material Weakness Yes B
1164833 2025-002 Material Weakness Yes B
1164834 2025-002 Material Weakness Yes B
1164835 2025-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $551,475 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $330,364 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $241,068 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $73,692 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $44,443 Yes 0
84.060 INDIAN EDUCATION GRANTS TO LOCAL EDUCATIONAL AGENCIES $34,140 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $22,525 Yes 1
84.425 EDUCATION STABILIZATION FUND $21,443 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $21,160 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $5,682 Yes 0

Contacts

Name Title Type
XD6NWHLC63N8 Jessica Walburg Auditee
9899672016 Christina Schaub Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Chippewa Hills School District (the District) 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 (CFR) 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 the District, it is not intended to and does not present its financial position or changes in net position of the District. Management has utilized the Nexsys cash management system and the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards.
Federal expenditures are reported as revenues in the following funds in the financial statements of the District: Fund Amount General Fund 1,119,608 Food Service Fund 1,670,465 Federal revenues subject to single audit act 2,790,073

Finding Details

Finding 2025-002
2025-002 Type: Significant Deficiency in Internal Control / Noncompliance Program: Child Nutrition Cluster Condition: The District charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Department of Education prior to purchase. Criteria: As detailed in 2 CFR 200.439(b)(1), “Capital expenditures for general purpose equipment, buildings, and land are allowable as direct costs, but only with the prior written approval of the Federal agency or pass-through entity.” Cause: Management oversight. Effect: Amounts charged to the food service fund may be considered unallowed. Context: The District charged the cost of the loading dock to the food service fund. Questioned Costs: Amount charged to the food service fund is below $25,000. Recommendation: We recommend that the District review/update procedures to ensure that equipment purchased from the food service fund is either on the approved equipment list, or approval from Michigan Department of Education has been obtained prior to purchase. Management’s Resp: We are in agreement with this finding.