Audit 37861

FY End
2022-06-30
Total Expended
$2.57M
Findings
14
Programs
12
Organization: Walkerville Public Schools (MI)
Year: 2022 Accepted: 2022-10-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
38761 2022-001 - Yes P
38762 2022-001 - Yes P
38763 2022-001 - Yes P
38764 2022-001 - Yes P
38765 2022-001 - Yes P
38766 2022-001 - Yes P
38767 2022-001 - Yes P
615203 2022-001 - Yes P
615204 2022-001 - Yes P
615205 2022-001 - Yes P
615206 2022-001 - Yes P
615207 2022-001 - Yes P
615208 2022-001 - Yes P
615209 2022-001 - Yes P

Programs

Contacts

Name Title Type
YFJXV322EV11 Sandy Oomen Auditee
2318734850 Douglas Vredeveld Auditor
No contacts on file

Notes to SEFA

Title: SEFA Preparation Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared in accordance with the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Management has utilized the Cash Management System Grant Auditor Report in preparing theSchedule of Expenditures of Federal Awards.
Title: Reconciliation of SEFA to financial statement revenue Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared in accordance with the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Revenues from federal sources per governmental funds financial statements agree with expenditures per the Schedule of Expenditures of Federal Awards.

Finding Details

Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.
Condition and Criteria: The U.S. Department of Agriculture regulation located at 7 CFR Part 210, Subpart C, Section 210.14(b) states that the food service fund is to limit its net cash resources to an amount that does not exceed 3 months average expenditures. The fund balance in the District's food service fund exceeded the allowable amount at June 30, 2022. Cause: While the appropriate District employees were aware of the applicable compliance requirements, the District was unable to spend enough funds during the year to reduce the fund balance of the food service fund. Effect: Noncompliance with the requirements of the Code of Federal Regulations. Recommendation: The District should develop and implement a plan to reduce its net cash resources to the allowable limit. Management Response: The District has developed a corrective action plan that provides for reducing net cash resources to the allowable limit.