FAC Explorer

Audit 37727

FY End
2022-06-30
Total Expended
$2.30M
Findings
14
Programs
13
Organization: Portland Public Schools (MI)
Year: 2022 Accepted: 2022-10-09
Auditor: Maner Costerisan

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39966 2022-001 Significant Deficiency Yes N
39967 2022-001 Significant Deficiency Yes N
39968 2022-001 Significant Deficiency Yes N
39969 2022-001 Significant Deficiency Yes N
39970 2022-001 Significant Deficiency Yes N
39971 2022-001 Significant Deficiency Yes N
39972 2022-001 Significant Deficiency Yes N
616408 2022-001 Significant Deficiency Yes N
616409 2022-001 Significant Deficiency Yes N
616410 2022-001 Significant Deficiency Yes N
616411 2022-001 Significant Deficiency Yes N
616412 2022-001 Significant Deficiency Yes N
616413 2022-001 Significant Deficiency Yes N
616414 2022-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
10.555 Covid-19 - National School Lunch Program $945,448 Yes 1
10.553 Covid-19 - School Breakfast Program $376,075 Yes 1
84.010 Title I Grants to Local Educational Agencies $147,034 - 0
10.555 National School Lunch Program $121,409 Yes 1
84.425 Covid-19 - Education Stabilization Fund $120,004 - 0
84.027 Special Education_grants to States $51,255 - 0
84.367 Improving Teacher Quality State Grants $43,050 - 0
10.559 Covid-19 - Summer Food Service Program for Children $27,333 Yes 1
84.002 Adult Education - Basic Grants to States $24,879 - 0
84.424 Student Support and Academic Enrichment Program $10,561 - 0
10.558 Covid-19 - Child and Adult Care Food Program $1,260 - 0
84.365 English Language Acquisition State Grants $709 - 0
10.649 Pandemic Ebt Local Level Costs $614 - 0

Contacts

Name Title Type
U7T9V7NKXDJ6 Derrick Stair Auditee
5176474161 Jeffrey Staley, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certaintypes of expenditures are not allowable or are limited as to reimbursement. Negative amounts (if any) shownon the Schedule represent adjustments or credits made in the normal course of business to amounts reportedas expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.
Finding 2022-001
PORTLAND PUBLIC SCHOOLS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2022 Section III - Federal Award Findings and Question Costs Finding 2022-001: Significant Deficiency (repeat finding of 2021-001) Federal Program: Child Nutrition Cluster CFDA #: 10.553, 10.555 and 10.559 Federal Agency: U.S. Department of Agriculture Pass-through entity: Michigan Department of Education Pass-through number: 220910, 211961, 221961, 211971, 221971, 210904 Criteria: The District?s fund balance in the food service fund is required to be less than three months of food service expenditures. Condition: Portland Public Schools currently has more than the allowable fund balance in the non-profit food service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund cannot be transferred to the general fund. Question costs: None Cause: The District participated in the Seamless Summer Option program which is causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District?s food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. District?s Response: The District concurs with the facts of this finding and is developing an implementation plan and procedures to prevent this in the future.