FAC Explorer

Audit 374728

FY End
2025-06-30
Total Expended
$1.83M
Findings
7
Programs
10
Organization: Plainwell Commiunity Schools (MI)
Year: 2025 Accepted: 2025-12-15
Auditor: REHMANN ROBSON LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164868 2025-001 Material Weakness Yes I
1164869 2025-001 Material Weakness Yes I
1164870 2025-001 Material Weakness Yes I
1164871 2025-001 Material Weakness Yes I
1164872 2025-001 Material Weakness Yes I
1164873 2025-001 Material Weakness Yes I
1164874 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $323,044 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $231,002 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $170,780 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $120,944 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $59,432 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $40,122 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $38,358 Yes 1
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $20,017 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $19,788 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $13,324 Yes 0

Contacts

Name Title Type
KDSWM7K4NZB9 Melissa Gelbaugh Auditee
2696851108 Kim Lindsay, Cpa, Cgma Auditor
No contacts on file

Notes to SEFA

The District receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: “See the Notes to the SEFA for chart/table”.

Finding Details

Finding 2025-001
Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Child Nutrition Cluster; U.S. Department of Agriculture; ALN 10.553, 10.555, and 10.559; All award numbers. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the District. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. A recipient of federal awards is also required to obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. Condition. The District indicated that they have not been completing suspension and debarment checks on District vendors. The District also indicated that they did not obtain quotes for a purchase over the micropurchase threshold but less than the small purchase threshold. Cause. This condition was caused by a lack of management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. The District was exposed to the risk that disbursements of federal awards were not subject to full and open competition. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. We also recommend that the District obtain quotes or bids from an adequate number of qualified sources as determined by the District's purchasing policies/procedures for federal awards. View of Responsible Officials. The District agrees with the finding and has prepared a corrective action plan.