FAC Explorer

Audit 376321

FY End
2025-06-30
Total Expended
$1.60M
Findings
9
Programs
11
Organization: Charlton Heston Academy (MI)
Year: 2025 Accepted: 2025-12-19
Auditor: MANER COSTERISAN

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165655 2025-002 Material Weakness Yes N
1165656 2025-002 Material Weakness Yes N
1165657 2025-002 Material Weakness Yes N
1165658 2025-002 Material Weakness Yes N
1165659 2025-002 Material Weakness Yes N
1165660 2025-002 Material Weakness Yes N
1165661 2025-002 Material Weakness Yes N
1165662 2025-002 Material Weakness Yes N
1165663 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $387,103 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $229,783 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $207,163 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $93,580 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $48,229 Yes 0
84.358 RURAL EDUCATION $26,372 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $23,470 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $9,178 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $5,639 Yes 1
84.425 EDUCATION STABILIZATION FUND $5,105 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1,003 Yes 0

Contacts

Name Title Type
GV9KMZF6K7H7 Frank Patterson Auditee
3139714048 Jeffrey L. Straus Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Charlton Heston 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 Charlton Heston Academy, it is not intended to and does not present the financial position or changes in net position of Charlton Heston Academy. Management has utilized the NexSys, Cash Management System and the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards. The Academy does not pass through 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. Charlton Heston 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 for the year ended June 30, 2025: General fund $ 802,607 Nonmajor governmental (special revenue) fund 752,090 Total federal revenue in the fund financial statements 1 ,554,697 Revenue reported in the statement of activities that does not provide current financial resources and is not reported as revenue in the governmental funds 43,256 Expenditures per schedule of expenditures of federal awards $ 1,597,953

Finding Details

Finding 2025-002
Finding 2025-002: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553, 10.555, and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Numbers: 251970, 241970, 251960, 251980, 241960, 241980, 250900, and 240900 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 have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The Academy did not use an accurate tracking system 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. Academy’s Response: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.