FAC Explorer

Audit 39615

FY End
2022-06-30
Total Expended
$1.43M
Findings
8
Programs
10
Organization: Blissfield Community Schools (MI)
Year: 2022 Accepted: 2022-11-08
Auditor: Maner Costerisan

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
43440 2022-001 - Yes N
43441 2022-001 - Yes N
43442 2022-001 - Yes N
43443 2022-001 - Yes N
619882 2022-001 - Yes N
619883 2022-001 - Yes N
619884 2022-001 - Yes N
619885 2022-001 - Yes N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $493,914 Yes 1
84.010 Title I Grants to Local Educational Agencies $128,465 - 0
10.553 School Breakfast Program $120,565 Yes 1
84.011 Migrant Education_state Grant Program $44,371 - 0
10.559 Summer Food Service Program for Children $30,951 Yes 1
84.425 Education Stabilization Fund $28,688 - 0
84.367 Improving Teacher Quality State Grants $28,559 - 0
84.424 Student Support and Academic Enrichment Program $10,461 - 0
93.778 Medical Assistance Program $2,695 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
XMGAKCYD65G5 Judy Pfund Auditee
5174865701 William Tucker Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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. Blissfield Community Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Management has utilized the NexSys, Cash Management System (CMS) and Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards. The District does not pass-through federal awards. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 EXCESS FUND BALANCE - NONPROFIT FOOD SERVICE FUND Immaterial Non-Compliance Assistance Listing# 10.553, 10.555, and 10.559, from U.S. Department of Agriculture, Program award numbers 211861, 220916, 211971, and 210904 passed through Michigan Department of Education, Special Tests and Provisions. Condition: During the course of our audit we noted that the District currently has more than the allowable fund balance in the nonprofit food service fund. As a result, the District will be required to develop a spending plan for reducing the balance to an acceptable level during the current school year. The plan must be submitted to the Michigan Department of Education for prior approval. Excess funds cannot be transferred to the General Fund. Questioned Costs: None Criteria: The U.S. Department of Agriculture requires that the ending fund balance of the nonprofit food service fund does not exceed three months operating expenses (7 CFR Part 210.19(a)(2)). Cause: Unknown Effect: The District is not compliance with U.S. Department of Agriculture regulations. Recommendation: We recommend that the District continue a spending plan to improve the food quality or take other action to improve non-profit food service per applicable federal regulations District Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2022-001
2022-001 EXCESS FUND BALANCE - NONPROFIT FOOD SERVICE FUND Immaterial Non-Compliance Assistance Listing# 10.553, 10.555, and 10.559, from U.S. Department of Agriculture, Program award numbers 211861, 220916, 211971, and 210904 passed through Michigan Department of Education, Special Tests and Provisions. Condition: During the course of our audit we noted that the District currently has more than the allowable fund balance in the nonprofit food service fund. As a result, the District will be required to develop a spending plan for reducing the balance to an acceptable level during the current school year. The plan must be submitted to the Michigan Department of Education for prior approval. Excess funds cannot be transferred to the General Fund. Questioned Costs: None Criteria: The U.S. Department of Agriculture requires that the ending fund balance of the nonprofit food service fund does not exceed three months operating expenses (7 CFR Part 210.19(a)(2)). Cause: Unknown Effect: The District is not compliance with U.S. Department of Agriculture regulations. Recommendation: We recommend that the District continue a spending plan to improve the food quality or take other action to improve non-profit food service per applicable federal regulations District Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2022-001
2022-001 EXCESS FUND BALANCE - NONPROFIT FOOD SERVICE FUND Immaterial Non-Compliance Assistance Listing# 10.553, 10.555, and 10.559, from U.S. Department of Agriculture, Program award numbers 211861, 220916, 211971, and 210904 passed through Michigan Department of Education, Special Tests and Provisions. Condition: During the course of our audit we noted that the District currently has more than the allowable fund balance in the nonprofit food service fund. As a result, the District will be required to develop a spending plan for reducing the balance to an acceptable level during the current school year. The plan must be submitted to the Michigan Department of Education for prior approval. Excess funds cannot be transferred to the General Fund. Questioned Costs: None Criteria: The U.S. Department of Agriculture requires that the ending fund balance of the nonprofit food service fund does not exceed three months operating expenses (7 CFR Part 210.19(a)(2)). Cause: Unknown Effect: The District is not compliance with U.S. Department of Agriculture regulations. Recommendation: We recommend that the District continue a spending plan to improve the food quality or take other action to improve non-profit food service per applicable federal regulations District Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2022-001
2022-001 EXCESS FUND BALANCE - NONPROFIT FOOD SERVICE FUND Immaterial Non-Compliance Assistance Listing# 10.553, 10.555, and 10.559, from U.S. Department of Agriculture, Program award numbers 211861, 220916, 211971, and 210904 passed through Michigan Department of Education, Special Tests and Provisions. Condition: During the course of our audit we noted that the District currently has more than the allowable fund balance in the nonprofit food service fund. As a result, the District will be required to develop a spending plan for reducing the balance to an acceptable level during the current school year. The plan must be submitted to the Michigan Department of Education for prior approval. Excess funds cannot be transferred to the General Fund. Questioned Costs: None Criteria: The U.S. Department of Agriculture requires that the ending fund balance of the nonprofit food service fund does not exceed three months operating expenses (7 CFR Part 210.19(a)(2)). Cause: Unknown Effect: The District is not compliance with U.S. Department of Agriculture regulations. Recommendation: We recommend that the District continue a spending plan to improve the food quality or take other action to improve non-profit food service per applicable federal regulations District Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2022-001
2022-001 EXCESS FUND BALANCE - NONPROFIT FOOD SERVICE FUND Immaterial Non-Compliance Assistance Listing# 10.553, 10.555, and 10.559, from U.S. Department of Agriculture, Program award numbers 211861, 220916, 211971, and 210904 passed through Michigan Department of Education, Special Tests and Provisions. Condition: During the course of our audit we noted that the District currently has more than the allowable fund balance in the nonprofit food service fund. As a result, the District will be required to develop a spending plan for reducing the balance to an acceptable level during the current school year. The plan must be submitted to the Michigan Department of Education for prior approval. Excess funds cannot be transferred to the General Fund. Questioned Costs: None Criteria: The U.S. Department of Agriculture requires that the ending fund balance of the nonprofit food service fund does not exceed three months operating expenses (7 CFR Part 210.19(a)(2)). Cause: Unknown Effect: The District is not compliance with U.S. Department of Agriculture regulations. Recommendation: We recommend that the District continue a spending plan to improve the food quality or take other action to improve non-profit food service per applicable federal regulations District Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2022-001
2022-001 EXCESS FUND BALANCE - NONPROFIT FOOD SERVICE FUND Immaterial Non-Compliance Assistance Listing# 10.553, 10.555, and 10.559, from U.S. Department of Agriculture, Program award numbers 211861, 220916, 211971, and 210904 passed through Michigan Department of Education, Special Tests and Provisions. Condition: During the course of our audit we noted that the District currently has more than the allowable fund balance in the nonprofit food service fund. As a result, the District will be required to develop a spending plan for reducing the balance to an acceptable level during the current school year. The plan must be submitted to the Michigan Department of Education for prior approval. Excess funds cannot be transferred to the General Fund. Questioned Costs: None Criteria: The U.S. Department of Agriculture requires that the ending fund balance of the nonprofit food service fund does not exceed three months operating expenses (7 CFR Part 210.19(a)(2)). Cause: Unknown Effect: The District is not compliance with U.S. Department of Agriculture regulations. Recommendation: We recommend that the District continue a spending plan to improve the food quality or take other action to improve non-profit food service per applicable federal regulations District Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2022-001
2022-001 EXCESS FUND BALANCE - NONPROFIT FOOD SERVICE FUND Immaterial Non-Compliance Assistance Listing# 10.553, 10.555, and 10.559, from U.S. Department of Agriculture, Program award numbers 211861, 220916, 211971, and 210904 passed through Michigan Department of Education, Special Tests and Provisions. Condition: During the course of our audit we noted that the District currently has more than the allowable fund balance in the nonprofit food service fund. As a result, the District will be required to develop a spending plan for reducing the balance to an acceptable level during the current school year. The plan must be submitted to the Michigan Department of Education for prior approval. Excess funds cannot be transferred to the General Fund. Questioned Costs: None Criteria: The U.S. Department of Agriculture requires that the ending fund balance of the nonprofit food service fund does not exceed three months operating expenses (7 CFR Part 210.19(a)(2)). Cause: Unknown Effect: The District is not compliance with U.S. Department of Agriculture regulations. Recommendation: We recommend that the District continue a spending plan to improve the food quality or take other action to improve non-profit food service per applicable federal regulations District Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.
Finding 2022-001
2022-001 EXCESS FUND BALANCE - NONPROFIT FOOD SERVICE FUND Immaterial Non-Compliance Assistance Listing# 10.553, 10.555, and 10.559, from U.S. Department of Agriculture, Program award numbers 211861, 220916, 211971, and 210904 passed through Michigan Department of Education, Special Tests and Provisions. Condition: During the course of our audit we noted that the District currently has more than the allowable fund balance in the nonprofit food service fund. As a result, the District will be required to develop a spending plan for reducing the balance to an acceptable level during the current school year. The plan must be submitted to the Michigan Department of Education for prior approval. Excess funds cannot be transferred to the General Fund. Questioned Costs: None Criteria: The U.S. Department of Agriculture requires that the ending fund balance of the nonprofit food service fund does not exceed three months operating expenses (7 CFR Part 210.19(a)(2)). Cause: Unknown Effect: The District is not compliance with U.S. Department of Agriculture regulations. Recommendation: We recommend that the District continue a spending plan to improve the food quality or take other action to improve non-profit food service per applicable federal regulations District Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future.