FAC Explorer

Audit 38771

FY End
2022-06-30
Total Expended
$5.79M
Findings
8
Programs
17
Organization: Whitehall District Schools (MI)
Year: 2022 Accepted: 2022-11-01
Auditor: Brickleydelong PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43743 2022-004 - Yes N
43744 2022-004 - Yes N
43745 2022-004 - Yes N
43746 2022-004 - Yes N
620185 2022-004 - Yes N
620186 2022-004 - Yes N
620187 2022-004 - Yes N
620188 2022-004 - Yes N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.05M Yes 0
93.600 Head Start $988,256 Yes 0
10.558 Child and Adult Care Food Program $624,119 - 1
93.575 Child Care and Development Block Grant $510,046 Yes 0
10.553 School Breakfast Program $431,086 - 0
84.027 Special Education_grants to States $425,582 - 0
84.010 Title I Grants to Local Educational Agencies $273,243 - 0
10.559 Summer Food Service Program for Children $182,151 - 1
84.367 Improving Teacher Quality State Grants $104,818 - 0
84.002 Adult Education - Basic Grants to States $85,603 - 0
10.555 National School Lunch Program $75,683 - 1
84.424 Student Support and Academic Enrichment Program $38,747 - 0
84.173 Special Education_preschool Grants $15,623 - 0
93.778 Medical Assistance Program $11,303 - 0
10.649 Pandemic Ebt Administrative Costs $3,063 - 0
84.365 English Language Acquisition State Grants $946 - 0
10.665 Schools and Roads - Grants to States $464 - 0

Contacts

Name Title Type
H3G6N28MMFQ2 Jerry McDowell Auditee
2318931005 Brian McFarren Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the schedule) includes the federal award activity of the School District under programs of the federal government for the year ended June 30, 2022. 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 the School District, it is not intended to and does not present the financial position or change in net position of the School District. Please see the financial statement footnotes for the significant accounting policies used in preparing this schedule. 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 shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The School District is not using the ten-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Management has utilized the Michigan Department of Education NexSys Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
U.S. Department of Agriculture Finding 2022-004: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education CFDA/Assistance Listing Number(s): 10.555, 10.559, and 10.558 Award Numbers: COVID-19: 211971, 221971, 211961, 220910, 221961, 210904, 211920, 212010, 211925, 221920, 222010 Award Year Ends: June 30, 2021 and June 30, 2022 Specific Requirement: Resource Management and Special Tests ? General Program Management Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District served more meals than it had anticipated through the Child Nutrition Cluster Summer Food Service and Child and Adult Care Food Programs as a result of the COVID-19 pandemic. This caused a significant increase in funding, which resulted in excess fund balance. The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Repeat Finding: This is a repeat finding. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
Finding 2022-004
U.S. Department of Agriculture Finding 2022-004: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education CFDA/Assistance Listing Number(s): 10.555, 10.559, and 10.558 Award Numbers: COVID-19: 211971, 221971, 211961, 220910, 221961, 210904, 211920, 212010, 211925, 221920, 222010 Award Year Ends: June 30, 2021 and June 30, 2022 Specific Requirement: Resource Management and Special Tests ? General Program Management Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District served more meals than it had anticipated through the Child Nutrition Cluster Summer Food Service and Child and Adult Care Food Programs as a result of the COVID-19 pandemic. This caused a significant increase in funding, which resulted in excess fund balance. The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Repeat Finding: This is a repeat finding. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
Finding 2022-004
U.S. Department of Agriculture Finding 2022-004: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education CFDA/Assistance Listing Number(s): 10.555, 10.559, and 10.558 Award Numbers: COVID-19: 211971, 221971, 211961, 220910, 221961, 210904, 211920, 212010, 211925, 221920, 222010 Award Year Ends: June 30, 2021 and June 30, 2022 Specific Requirement: Resource Management and Special Tests ? General Program Management Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District served more meals than it had anticipated through the Child Nutrition Cluster Summer Food Service and Child and Adult Care Food Programs as a result of the COVID-19 pandemic. This caused a significant increase in funding, which resulted in excess fund balance. The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Repeat Finding: This is a repeat finding. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
Finding 2022-004
U.S. Department of Agriculture Finding 2022-004: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education CFDA/Assistance Listing Number(s): 10.555, 10.559, and 10.558 Award Numbers: COVID-19: 211971, 221971, 211961, 220910, 221961, 210904, 211920, 212010, 211925, 221920, 222010 Award Year Ends: June 30, 2021 and June 30, 2022 Specific Requirement: Resource Management and Special Tests ? General Program Management Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District served more meals than it had anticipated through the Child Nutrition Cluster Summer Food Service and Child and Adult Care Food Programs as a result of the COVID-19 pandemic. This caused a significant increase in funding, which resulted in excess fund balance. The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Repeat Finding: This is a repeat finding. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
Finding 2022-004
U.S. Department of Agriculture Finding 2022-004: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education CFDA/Assistance Listing Number(s): 10.555, 10.559, and 10.558 Award Numbers: COVID-19: 211971, 221971, 211961, 220910, 221961, 210904, 211920, 212010, 211925, 221920, 222010 Award Year Ends: June 30, 2021 and June 30, 2022 Specific Requirement: Resource Management and Special Tests ? General Program Management Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District served more meals than it had anticipated through the Child Nutrition Cluster Summer Food Service and Child and Adult Care Food Programs as a result of the COVID-19 pandemic. This caused a significant increase in funding, which resulted in excess fund balance. The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Repeat Finding: This is a repeat finding. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
Finding 2022-004
U.S. Department of Agriculture Finding 2022-004: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education CFDA/Assistance Listing Number(s): 10.555, 10.559, and 10.558 Award Numbers: COVID-19: 211971, 221971, 211961, 220910, 221961, 210904, 211920, 212010, 211925, 221920, 222010 Award Year Ends: June 30, 2021 and June 30, 2022 Specific Requirement: Resource Management and Special Tests ? General Program Management Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District served more meals than it had anticipated through the Child Nutrition Cluster Summer Food Service and Child and Adult Care Food Programs as a result of the COVID-19 pandemic. This caused a significant increase in funding, which resulted in excess fund balance. The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Repeat Finding: This is a repeat finding. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
Finding 2022-004
U.S. Department of Agriculture Finding 2022-004: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education CFDA/Assistance Listing Number(s): 10.555, 10.559, and 10.558 Award Numbers: COVID-19: 211971, 221971, 211961, 220910, 221961, 210904, 211920, 212010, 211925, 221920, 222010 Award Year Ends: June 30, 2021 and June 30, 2022 Specific Requirement: Resource Management and Special Tests ? General Program Management Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District served more meals than it had anticipated through the Child Nutrition Cluster Summer Food Service and Child and Adult Care Food Programs as a result of the COVID-19 pandemic. This caused a significant increase in funding, which resulted in excess fund balance. The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Repeat Finding: This is a repeat finding. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.
Finding 2022-004
U.S. Department of Agriculture Finding 2022-004: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education CFDA/Assistance Listing Number(s): 10.555, 10.559, and 10.558 Award Numbers: COVID-19: 211971, 221971, 211961, 220910, 221961, 210904, 211920, 212010, 211925, 221920, 222010 Award Year Ends: June 30, 2021 and June 30, 2022 Specific Requirement: Resource Management and Special Tests ? General Program Management Criteria: Section 210.14(b) and 210.19(a)(1) of the Cost Principles of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires a School District to limit its net cash resources in the Food Service Fund to the maximum allowable amount of three months of average expenditures. Questioned Costs: None. Condition: During our testing of the Child Nutrition Cluster net cash resources, we noted that the School District Food Service Fund net cash resources were in excess of maximum allowable amount. Context: As of June 30, 2022, the School District Food Service Fund net cash resources were in excess of the maximum allowable amount. Effect: The School District could receive reduced funding in future years if the condition continues. Cause: The School District served more meals than it had anticipated through the Child Nutrition Cluster Summer Food Service and Child and Adult Care Food Programs as a result of the COVID-19 pandemic. This caused a significant increase in funding, which resulted in excess fund balance. The School District had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but due to timing, was unable to get proper approvals, order and receive purchased goods and/or services by the end of the fiscal year. Repeat Finding: This is a repeat finding. Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Views of Responsible Officials: The School District agrees with this finding.