FAC Explorer

Audit 3941

FY End
2023-06-30
Total Expended
$2.63M
Findings
14
Programs
11
Organization: Pontiac Academy for Excellence (MI)
Year: 2023 Accepted: 2023-11-21
Auditor: Croskey Lanni PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2301 2023-001 - Yes J
2302 2023-001 - Yes J
2303 2023-001 - Yes J
2304 2023-001 - Yes J
2305 2023-001 - Yes J
2306 2023-001 - Yes J
2307 2023-001 - Yes J
578743 2023-001 - Yes J
578744 2023-001 - Yes J
578745 2023-001 - Yes J
578746 2023-001 - Yes J
578747 2023-001 - Yes J
578748 2023-001 - Yes J
578749 2023-001 - Yes J

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.17M Yes 0
10.555 National School Lunch Program $46,437 - 1
84.367 Improving Teacher Quality State Grants $25,643 - 0
10.553 School Breakfast Program $19,725 - 1
84.424 Student Support and Academic Enrichment Program $16,531 - 0
84.010 Title I Grants to Local Educational Agencies $16,148 - 0
84.027 Special Education_grants to States $15,282 - 0
84.365 English Language Acquisition State Grants $5,997 - 0
93.778 Medical Assistance Program $985 - 0
10.558 Child and Adult Care Food Program $766 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
K7TMV1A6MXS7 Melinda Benkovsky Auditee
5172033717 Patrick M. Sweeney, CPA Auditor
No contacts on file

Notes to SEFA

Title: NOTE 6 - ADJUSTMENTS AND TRANSFERS Accounting Policies: Expenditures reported on the Schedule are reported on the 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 shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Pontiac Academy for Excellence has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Amounts included in the adjustments and transfers column of the schedule of expenditures of federal awards for the year ended June 30, 2023 are de‐obligations of fiscal year ended June 30, 2022 Governor’s Emergency Education Relief (GEER), Supplemental Elementary and Secondary School Emergency Relief (ESSER II), and ESSER III Formula – American Rescue Plan (ARP‐ESSER) expenditures and related receivables. Further, the Academy repaid the Michigan Department of Education (MDE) $2,915 and recorded this repayment to a contra‐revenue account during the fiscal year ended June 30, 2023, and therefore, revenues per the statement of revenues, expenditures, and changes in fund balance per financial statements are lower than total expenditures per the schedule of expenditures of federal awards.

Finding Details

Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.
Finding 2023-001
REPEAT FINDING – 2022‐002, 2021‐001 & 2020‐002 Finding Type – Noncompliance with laws and regulations Program Income Criteria – In accordance with 7 CFR 210.19(a)(2), the Academy’s Nonprofit School Food Service Account’s (NSFSA) fund balance, or net cash resources, must not exceed three months’ average expenditures. Condition – The Academy’s NSFSA’s fund balance exceeded the allowable three months’ average expenditures balance as of June 30, 2023. The Academy had approximately 4.96 months of expenditures as fund balance as of June 30, 2023. The Academy will be required to submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Questioned Costs – None Cause – Unknown Effect – The Academy is not in compliance with U.S. Department of Agriculture regulations. Recommendation – The Academy should submit a Plan of Action and obtain Michigan Department of Education’s (MDE) prior approval to improve the food quality or take other action designed to improve the program in accordance with 7 CFR 210.19(a)(2). Auditee Response – The Academy agrees with the finding has a current Plan of Action to spend down its excess cash resources. The Academy has revised and implemented its internal controls in effort to resume compliance with respect to maintaining a fund balance less than three months’ average expenditures.