FAC Explorer

Audit 3993

FY End
2023-06-30
Total Expended
$4.69M
Findings
10
Programs
13
Organization: Marquette Area Public Schools (MI)
Year: 2023 Accepted: 2023-11-22
Auditor: Anderson Tackman & Company Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2326 2023-002 Significant Deficiency - AB
2327 2023-002 Significant Deficiency - AB
2328 2023-002 Significant Deficiency - AB
2329 2023-002 Significant Deficiency - AB
2330 2023-002 Significant Deficiency - AB
578768 2023-002 Significant Deficiency - AB
578769 2023-002 Significant Deficiency - AB
578770 2023-002 Significant Deficiency - AB
578771 2023-002 Significant Deficiency - AB
578772 2023-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.02M Yes 1
10.555 National School Lunch Program $472,376 - 0
32.009 Emergency Connectivity Fund Program $134,247 - 0
84.367 Improving Teacher Quality State Grants $114,674 - 0
84.027 Special Education_grants to States $107,210 - 0
10.553 School Breakfast Program $94,126 - 0
84.060 Indian Education_grants to Local Educational Agencies $55,928 - 0
84.048 Career and Technical Education -- Basic Grants to States $21,421 - 0
84.424 Student Support and Academic Enrichment Program $20,669 - 0
93.778 Medical Assistance Program $19,811 - 0
10.559 Summer Food Service Program for Children $19,540 - 0
84.010 Title I Grants to Local Educational Agencies $4,000 Yes 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
PHXTEXD2MHH9 James Lampman Auditee
9062255323 Michael Grentz Auditor
No contacts on file

Notes to SEFA

Title: OVERSIGHT AGENCY: Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the School District for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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, changes in net position, or cash flows of the School District. 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 on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Department of Education is the current year’s oversight agency for the single audit as determined by the agency providing the largest share of the School District’s federal financial assistance.
Title: FINAL COST REPORT – FORM DS4044: Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the School District for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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, changes in net position, or cash flows of the School District. 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 on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The final cost reports are not due until 60 days after the end of the grant period. The reports for the current year were not completed as of the date of our report. However, we reviewed the reports filed for the prior year grants and noted that they agreed with either the prior year audited figures or the prior year and current audit figures combined.

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund ALN(s): 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122; 213723 Project 2122 Criteria: Title 2 CFR 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications or personnel activity reports (PARs) for its records to accurately reflect the work performed. Condition: For interim purposes the School District utilized budgets to allocate employee time between programs. During the audit of the Elementary and Secondary School Emergency Relief (ESSER III) federal grant the School District did not sufficiently document its employees’ actual time spent between federal and/or state programs by completing semi-annual certifications and/or PARs for all employees charged to ESSER III. Cause: The School District has suffered from mass turnover in key positions within the past year including Human Resources, Payroll, and Business Manager positions. The timing of the loss of these key positions and the subsequent delay in finding qualified replacements for these key positions left the School District short-staffed for a good portion of the year while state and federal funding hit unprecedented levels due to the response to the COVID-19 pandemic. With the added funding there was additional reporting which led to even more work having to be spread and managed to an already handicapped staff. Effect: The School District did not follow Board Policy 6116 “Time and Effort Reporting”. Additionally, the accuracy of its interim budgets for ESSER III was not able to be adjusted against after-the fact charges based on comparison with the semi-annual certifications and PARs; accordingly, actual time allocations may vary from budgeted allocations. Perspective: Only employees charged to the Education Stabilization Fund did not have appropriate documentation. All employees selected related to Title I had appropriate documentation to validate employee time to federal and state programs. Recommendation: The School District should follow its policy to appropriately document (through the use of semi-annual certifications or PARs) and adjust budget allocations to actual based on after-the-fact charges to all federal and/or state programs.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund ALN(s): 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122; 213723 Project 2122 Criteria: Title 2 CFR 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications or personnel activity reports (PARs) for its records to accurately reflect the work performed. Condition: For interim purposes the School District utilized budgets to allocate employee time between programs. During the audit of the Elementary and Secondary School Emergency Relief (ESSER III) federal grant the School District did not sufficiently document its employees’ actual time spent between federal and/or state programs by completing semi-annual certifications and/or PARs for all employees charged to ESSER III. Cause: The School District has suffered from mass turnover in key positions within the past year including Human Resources, Payroll, and Business Manager positions. The timing of the loss of these key positions and the subsequent delay in finding qualified replacements for these key positions left the School District short-staffed for a good portion of the year while state and federal funding hit unprecedented levels due to the response to the COVID-19 pandemic. With the added funding there was additional reporting which led to even more work having to be spread and managed to an already handicapped staff. Effect: The School District did not follow Board Policy 6116 “Time and Effort Reporting”. Additionally, the accuracy of its interim budgets for ESSER III was not able to be adjusted against after-the fact charges based on comparison with the semi-annual certifications and PARs; accordingly, actual time allocations may vary from budgeted allocations. Perspective: Only employees charged to the Education Stabilization Fund did not have appropriate documentation. All employees selected related to Title I had appropriate documentation to validate employee time to federal and state programs. Recommendation: The School District should follow its policy to appropriately document (through the use of semi-annual certifications or PARs) and adjust budget allocations to actual based on after-the-fact charges to all federal and/or state programs.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund ALN(s): 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122; 213723 Project 2122 Criteria: Title 2 CFR 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications or personnel activity reports (PARs) for its records to accurately reflect the work performed. Condition: For interim purposes the School District utilized budgets to allocate employee time between programs. During the audit of the Elementary and Secondary School Emergency Relief (ESSER III) federal grant the School District did not sufficiently document its employees’ actual time spent between federal and/or state programs by completing semi-annual certifications and/or PARs for all employees charged to ESSER III. Cause: The School District has suffered from mass turnover in key positions within the past year including Human Resources, Payroll, and Business Manager positions. The timing of the loss of these key positions and the subsequent delay in finding qualified replacements for these key positions left the School District short-staffed for a good portion of the year while state and federal funding hit unprecedented levels due to the response to the COVID-19 pandemic. With the added funding there was additional reporting which led to even more work having to be spread and managed to an already handicapped staff. Effect: The School District did not follow Board Policy 6116 “Time and Effort Reporting”. Additionally, the accuracy of its interim budgets for ESSER III was not able to be adjusted against after-the fact charges based on comparison with the semi-annual certifications and PARs; accordingly, actual time allocations may vary from budgeted allocations. Perspective: Only employees charged to the Education Stabilization Fund did not have appropriate documentation. All employees selected related to Title I had appropriate documentation to validate employee time to federal and state programs. Recommendation: The School District should follow its policy to appropriately document (through the use of semi-annual certifications or PARs) and adjust budget allocations to actual based on after-the-fact charges to all federal and/or state programs.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund ALN(s): 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122; 213723 Project 2122 Criteria: Title 2 CFR 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications or personnel activity reports (PARs) for its records to accurately reflect the work performed. Condition: For interim purposes the School District utilized budgets to allocate employee time between programs. During the audit of the Elementary and Secondary School Emergency Relief (ESSER III) federal grant the School District did not sufficiently document its employees’ actual time spent between federal and/or state programs by completing semi-annual certifications and/or PARs for all employees charged to ESSER III. Cause: The School District has suffered from mass turnover in key positions within the past year including Human Resources, Payroll, and Business Manager positions. The timing of the loss of these key positions and the subsequent delay in finding qualified replacements for these key positions left the School District short-staffed for a good portion of the year while state and federal funding hit unprecedented levels due to the response to the COVID-19 pandemic. With the added funding there was additional reporting which led to even more work having to be spread and managed to an already handicapped staff. Effect: The School District did not follow Board Policy 6116 “Time and Effort Reporting”. Additionally, the accuracy of its interim budgets for ESSER III was not able to be adjusted against after-the fact charges based on comparison with the semi-annual certifications and PARs; accordingly, actual time allocations may vary from budgeted allocations. Perspective: Only employees charged to the Education Stabilization Fund did not have appropriate documentation. All employees selected related to Title I had appropriate documentation to validate employee time to federal and state programs. Recommendation: The School District should follow its policy to appropriately document (through the use of semi-annual certifications or PARs) and adjust budget allocations to actual based on after-the-fact charges to all federal and/or state programs.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund ALN(s): 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122; 213723 Project 2122 Criteria: Title 2 CFR 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications or personnel activity reports (PARs) for its records to accurately reflect the work performed. Condition: For interim purposes the School District utilized budgets to allocate employee time between programs. During the audit of the Elementary and Secondary School Emergency Relief (ESSER III) federal grant the School District did not sufficiently document its employees’ actual time spent between federal and/or state programs by completing semi-annual certifications and/or PARs for all employees charged to ESSER III. Cause: The School District has suffered from mass turnover in key positions within the past year including Human Resources, Payroll, and Business Manager positions. The timing of the loss of these key positions and the subsequent delay in finding qualified replacements for these key positions left the School District short-staffed for a good portion of the year while state and federal funding hit unprecedented levels due to the response to the COVID-19 pandemic. With the added funding there was additional reporting which led to even more work having to be spread and managed to an already handicapped staff. Effect: The School District did not follow Board Policy 6116 “Time and Effort Reporting”. Additionally, the accuracy of its interim budgets for ESSER III was not able to be adjusted against after-the fact charges based on comparison with the semi-annual certifications and PARs; accordingly, actual time allocations may vary from budgeted allocations. Perspective: Only employees charged to the Education Stabilization Fund did not have appropriate documentation. All employees selected related to Title I had appropriate documentation to validate employee time to federal and state programs. Recommendation: The School District should follow its policy to appropriately document (through the use of semi-annual certifications or PARs) and adjust budget allocations to actual based on after-the-fact charges to all federal and/or state programs.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund ALN(s): 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122; 213723 Project 2122 Criteria: Title 2 CFR 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications or personnel activity reports (PARs) for its records to accurately reflect the work performed. Condition: For interim purposes the School District utilized budgets to allocate employee time between programs. During the audit of the Elementary and Secondary School Emergency Relief (ESSER III) federal grant the School District did not sufficiently document its employees’ actual time spent between federal and/or state programs by completing semi-annual certifications and/or PARs for all employees charged to ESSER III. Cause: The School District has suffered from mass turnover in key positions within the past year including Human Resources, Payroll, and Business Manager positions. The timing of the loss of these key positions and the subsequent delay in finding qualified replacements for these key positions left the School District short-staffed for a good portion of the year while state and federal funding hit unprecedented levels due to the response to the COVID-19 pandemic. With the added funding there was additional reporting which led to even more work having to be spread and managed to an already handicapped staff. Effect: The School District did not follow Board Policy 6116 “Time and Effort Reporting”. Additionally, the accuracy of its interim budgets for ESSER III was not able to be adjusted against after-the fact charges based on comparison with the semi-annual certifications and PARs; accordingly, actual time allocations may vary from budgeted allocations. Perspective: Only employees charged to the Education Stabilization Fund did not have appropriate documentation. All employees selected related to Title I had appropriate documentation to validate employee time to federal and state programs. Recommendation: The School District should follow its policy to appropriately document (through the use of semi-annual certifications or PARs) and adjust budget allocations to actual based on after-the-fact charges to all federal and/or state programs.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund ALN(s): 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122; 213723 Project 2122 Criteria: Title 2 CFR 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications or personnel activity reports (PARs) for its records to accurately reflect the work performed. Condition: For interim purposes the School District utilized budgets to allocate employee time between programs. During the audit of the Elementary and Secondary School Emergency Relief (ESSER III) federal grant the School District did not sufficiently document its employees’ actual time spent between federal and/or state programs by completing semi-annual certifications and/or PARs for all employees charged to ESSER III. Cause: The School District has suffered from mass turnover in key positions within the past year including Human Resources, Payroll, and Business Manager positions. The timing of the loss of these key positions and the subsequent delay in finding qualified replacements for these key positions left the School District short-staffed for a good portion of the year while state and federal funding hit unprecedented levels due to the response to the COVID-19 pandemic. With the added funding there was additional reporting which led to even more work having to be spread and managed to an already handicapped staff. Effect: The School District did not follow Board Policy 6116 “Time and Effort Reporting”. Additionally, the accuracy of its interim budgets for ESSER III was not able to be adjusted against after-the fact charges based on comparison with the semi-annual certifications and PARs; accordingly, actual time allocations may vary from budgeted allocations. Perspective: Only employees charged to the Education Stabilization Fund did not have appropriate documentation. All employees selected related to Title I had appropriate documentation to validate employee time to federal and state programs. Recommendation: The School District should follow its policy to appropriately document (through the use of semi-annual certifications or PARs) and adjust budget allocations to actual based on after-the-fact charges to all federal and/or state programs.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund ALN(s): 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122; 213723 Project 2122 Criteria: Title 2 CFR 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications or personnel activity reports (PARs) for its records to accurately reflect the work performed. Condition: For interim purposes the School District utilized budgets to allocate employee time between programs. During the audit of the Elementary and Secondary School Emergency Relief (ESSER III) federal grant the School District did not sufficiently document its employees’ actual time spent between federal and/or state programs by completing semi-annual certifications and/or PARs for all employees charged to ESSER III. Cause: The School District has suffered from mass turnover in key positions within the past year including Human Resources, Payroll, and Business Manager positions. The timing of the loss of these key positions and the subsequent delay in finding qualified replacements for these key positions left the School District short-staffed for a good portion of the year while state and federal funding hit unprecedented levels due to the response to the COVID-19 pandemic. With the added funding there was additional reporting which led to even more work having to be spread and managed to an already handicapped staff. Effect: The School District did not follow Board Policy 6116 “Time and Effort Reporting”. Additionally, the accuracy of its interim budgets for ESSER III was not able to be adjusted against after-the fact charges based on comparison with the semi-annual certifications and PARs; accordingly, actual time allocations may vary from budgeted allocations. Perspective: Only employees charged to the Education Stabilization Fund did not have appropriate documentation. All employees selected related to Title I had appropriate documentation to validate employee time to federal and state programs. Recommendation: The School District should follow its policy to appropriately document (through the use of semi-annual certifications or PARs) and adjust budget allocations to actual based on after-the-fact charges to all federal and/or state programs.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund ALN(s): 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122; 213723 Project 2122 Criteria: Title 2 CFR 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications or personnel activity reports (PARs) for its records to accurately reflect the work performed. Condition: For interim purposes the School District utilized budgets to allocate employee time between programs. During the audit of the Elementary and Secondary School Emergency Relief (ESSER III) federal grant the School District did not sufficiently document its employees’ actual time spent between federal and/or state programs by completing semi-annual certifications and/or PARs for all employees charged to ESSER III. Cause: The School District has suffered from mass turnover in key positions within the past year including Human Resources, Payroll, and Business Manager positions. The timing of the loss of these key positions and the subsequent delay in finding qualified replacements for these key positions left the School District short-staffed for a good portion of the year while state and federal funding hit unprecedented levels due to the response to the COVID-19 pandemic. With the added funding there was additional reporting which led to even more work having to be spread and managed to an already handicapped staff. Effect: The School District did not follow Board Policy 6116 “Time and Effort Reporting”. Additionally, the accuracy of its interim budgets for ESSER III was not able to be adjusted against after-the fact charges based on comparison with the semi-annual certifications and PARs; accordingly, actual time allocations may vary from budgeted allocations. Perspective: Only employees charged to the Education Stabilization Fund did not have appropriate documentation. All employees selected related to Title I had appropriate documentation to validate employee time to federal and state programs. Recommendation: The School District should follow its policy to appropriately document (through the use of semi-annual certifications or PARs) and adjust budget allocations to actual based on after-the-fact charges to all federal and/or state programs.
Finding 2023-002
Federal Agency: U.S. Department of Education Federal Program: Education Stabilization Fund ALN(s): 84.425U Pass-through Agency: Michigan Department of Education Grant Number(s): 213713 Project 2122; 213723 Project 2122 Criteria: Title 2 CFR 200.430 states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. It is the School District’s procedure to utilize semi-annual certifications or personnel activity reports (PARs) for its records to accurately reflect the work performed. Condition: For interim purposes the School District utilized budgets to allocate employee time between programs. During the audit of the Elementary and Secondary School Emergency Relief (ESSER III) federal grant the School District did not sufficiently document its employees’ actual time spent between federal and/or state programs by completing semi-annual certifications and/or PARs for all employees charged to ESSER III. Cause: The School District has suffered from mass turnover in key positions within the past year including Human Resources, Payroll, and Business Manager positions. The timing of the loss of these key positions and the subsequent delay in finding qualified replacements for these key positions left the School District short-staffed for a good portion of the year while state and federal funding hit unprecedented levels due to the response to the COVID-19 pandemic. With the added funding there was additional reporting which led to even more work having to be spread and managed to an already handicapped staff. Effect: The School District did not follow Board Policy 6116 “Time and Effort Reporting”. Additionally, the accuracy of its interim budgets for ESSER III was not able to be adjusted against after-the fact charges based on comparison with the semi-annual certifications and PARs; accordingly, actual time allocations may vary from budgeted allocations. Perspective: Only employees charged to the Education Stabilization Fund did not have appropriate documentation. All employees selected related to Title I had appropriate documentation to validate employee time to federal and state programs. Recommendation: The School District should follow its policy to appropriately document (through the use of semi-annual certifications or PARs) and adjust budget allocations to actual based on after-the-fact charges to all federal and/or state programs.