FAC Explorer

Audit 376591

FY End
2025-06-30
Total Expended
$1.76M
Findings
4
Programs
10
Organization: Kalkaska Public Schools (MI)
Year: 2025 Accepted: 2025-12-19
Auditor: UHY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165793 2025-001 Material Weakness Yes N
1165794 2025-001 Material Weakness Yes N
1165795 2025-001 Material Weakness Yes N
1165796 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
10.555 NATIONAL SCHOOL LUNCH PROGRAM $700,869 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $419,098 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $183,782 Yes 1
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $61,886 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $28,302 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $20,961 Yes 1
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $10,121 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $10,093 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1,783 Yes 0
84.425 EDUCATION STABILIZATION FUND $1,119 Yes 0

Contacts

Name Title Type
GJ57J4MZPS21 Jeff Scroggins Auditee
2312589109 Ryan Howell Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (“the Schedule”) includes the federal grant activity of Kalkaska Public Schools 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 (“the Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Kalkaska Public Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of Kalkaska Public Schools.
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. Kalkaska Public Schools has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
See the Notes to the SEFA table instead
See the Notes to the SEFA table instead
See the Notes to the SEFA table instead

Finding Details

Finding 2025-001
Assistance Listing Number, Federal Agency, and Program Name - Child Nutrition Cluster - 10.555: National School Lunch Program and 10.553: National School Breakfast Program and 10.559: Summer Food Service Program Federal Award Identification Number and Year - National School Lunch Program: 251960, 251980, 241960 and 241980; National School Breakfast Program: 251970 and 241970; Summer Food Service Program: 250900 and 240900 Pass-through Entity - Michigan Department of Education Finding Type – Significant Deficiency in Internal Control, Immaterial Noncompliance Repeat Finding - No Criteria - In accordance with OMB requirements, the District can only request funds for meal reimbursements based on total meals served, no more or no less. Condition - The School District did not maintain effective internal controls over the school nutrition program to ensure the accuracy of meals served, as reported on monthly claims for reimbursement. Questioned Costs - None. Identification of How Questioned Costs Were Computed - Not applicable. The finding is related to a lack of monitoring controls and not tied to any known questioned costs. Context - The School District did not claim the correct amount of meals when filing for meal reimbursements under the school nutrition program. All months were later reviewed and corrected monthly claims for reimbursement were submitted. The updated claim amounts are reflected in the financial statements. Cause and Effect - The District failed to have controls in place that would prevent, detect, or correct an incorrect monthly meal claim. The District’s internal controls over compliance were found to be ineffective which caused instances of immaterial noncompliance. Recommendation - The District should begin reconciling meals served prior to requesting reimbursements for said meals. Views of Responsible Officials and Corrective Action Plan - Going forward, the food service director will coordinate a check procedure to review monthly meal counts before submitting reimbursement from Michigan Department of Education.