FAC Explorer

Audit 42306

FY End
2022-06-30
Total Expended
$2.27M
Findings
14
Programs
11
Organization: Dundee Community Schools (MI)
Year: 2022 Accepted: 2023-01-26
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49561 2022-004 Material Weakness - B
49562 2022-004 Material Weakness - B
49563 2022-004 Material Weakness - B
49564 2022-004 Material Weakness - B
49565 2022-004 Material Weakness - B
49566 2022-004 Material Weakness - B
49567 2022-004 Material Weakness - B
626003 2022-004 Material Weakness - B
626004 2022-004 Material Weakness - B
626005 2022-004 Material Weakness - B
626006 2022-004 Material Weakness - B
626007 2022-004 Material Weakness - B
626008 2022-004 Material Weakness - B
626009 2022-004 Material Weakness - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $282,708 Yes 1
21.019 Coronavirus Relief Fund $241,509 Yes 0
10.553 School Breakfast Program $229,055 - 0
84.010 Title I Grants to Local Educational Agencies $112,475 - 0
10.559 Summer Food Service Program for Children $54,018 - 0
10.555 National School Lunch Program $48,368 - 0
84.367 Improving Teacher Quality State Grants $20,103 - 0
84.424 Student Support and Academic Enrichment Program $9,085 - 0
93.778 Medical Assistance Program $3,510 - 0
10.558 Child and Adult Care Food Program $1,317 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
M6LRAANMVXK9 Sharon Ramirez Auditee
7345292350 Daniel Clark, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Dundee Community Schools (the "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 District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, which is described in Note 1 to the District's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable 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. Pass-through entity identifying numbers are presented where available. Cash received is recorded on the cash basis; expenditures are recorded on the modified accrual basis of accounting. Revenues are recognized when the qualifying expenditures have been incurred and all grant requirements have been met. The Schedule has been arranged to provide information on both actual cash received and the revenue recognized. Accordingly, the effects of accruals of accounts receivable, unearned revenue and accounts payable items at both the beginning and end of the fiscal year have been reported. Expenditures are in agreement with amounts reported in the financial statements and the financial reports. The amounts reported on the Grant Auditor Report reconcile with this Schedule. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the District has not elected to use the 10 percent de minimis cost rate as permitted by ?200.414 of the Uniform Guidance.

Finding Details

Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023
Finding 2022-004
2022-004 ? Documentation and Internal Controls over Journal Entries Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over Compliance (Allowable Costs/Cost Principles) Federal program(s) U.S. Department of Education: COVID-19 - Education Stabilization Fund (ALN 84.425); Passed through MDE; All project numbers Criteria. The Uniform Guidance requires the District to establish internal controls over disbursements, including journal entries related to the compliance requirements applicable to allowable costs/cost provisions. The District's policies require an independent review of journal entries. Condition. Evidence of an independent review was not documented for three out of the three journal entries selected for testing. Cause. This condition appears to be the result of the District not adhering to established internal control policies and procedures. Effect. The District is at increased risk of unallowable costs being charged to federal programs without being detected by its internal controls. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend the District follow its internal control policies and procedures that require independent review of all journal entries. View of Responsible Officials. Management Concurs Responsible Official. Sharon Ramirez, Chief Financial Officer Estimated Completion Date. June 30, 2023