FAC Explorer

Audit 42442

FY End
2022-06-30
Total Expended
$888,833
Findings
8
Programs
11
Organization: Mason County Eastern (MI)
Year: 2022 Accepted: 2022-10-12
Auditor: Brickley Delong PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49540 2022-001 - Yes N
49541 2022-001 - Yes N
49542 2022-001 - Yes N
49543 2022-001 - Yes N
625982 2022-001 - Yes N
625983 2022-001 - Yes N
625984 2022-001 - Yes N
625985 2022-001 - Yes N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $296,956 Yes 0
84.010 Title I Grants to Local Educational Agencies $156,280 - 0
10.553 School Breakfast Program $107,604 Yes 1
10.555 National School Lunch Program $21,956 Yes 1
84.367 Improving Teacher Quality State Grants $20,985 - 0
84.424 Student Support and Academic Enrichment Program $13,523 - 0
10.665 Schools and Roads - Grants to States $8,763 - 0
10.558 Child and Adult Care Food Program $8,195 - 0
84.358 Rural Education $4,003 - 0
10.559 Summer Food Service Program for Children $2,054 Yes 1
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
GJVHJ21KR5G7 Brandie Enbody Auditee
2317573733 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 2022-001
U.S. Department of Education Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education ALN: 10.553, 10.555, and 10.559 Award Numbers: 211971 COVID-19, 221971 COVID-19, 211961 COVID-19, 211965 COVID-19, 220910 COVID-19, 221961 COVID-19, 220904 COVID-19, and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Special Tests ? Net cash resources 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 the 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 had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. 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 2022-001
U.S. Department of Education Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education ALN: 10.553, 10.555, and 10.559 Award Numbers: 211971 COVID-19, 221971 COVID-19, 211961 COVID-19, 211965 COVID-19, 220910 COVID-19, 221961 COVID-19, 220904 COVID-19, and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Special Tests ? Net cash resources 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 the 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 had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. 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 2022-001
U.S. Department of Education Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education ALN: 10.553, 10.555, and 10.559 Award Numbers: 211971 COVID-19, 221971 COVID-19, 211961 COVID-19, 211965 COVID-19, 220910 COVID-19, 221961 COVID-19, 220904 COVID-19, and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Special Tests ? Net cash resources 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 the 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 had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. 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 2022-001
U.S. Department of Education Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education ALN: 10.553, 10.555, and 10.559 Award Numbers: 211971 COVID-19, 221971 COVID-19, 211961 COVID-19, 211965 COVID-19, 220910 COVID-19, 221961 COVID-19, 220904 COVID-19, and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Special Tests ? Net cash resources 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 the 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 had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. 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 2022-001
U.S. Department of Education Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education ALN: 10.553, 10.555, and 10.559 Award Numbers: 211971 COVID-19, 221971 COVID-19, 211961 COVID-19, 211965 COVID-19, 220910 COVID-19, 221961 COVID-19, 220904 COVID-19, and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Special Tests ? Net cash resources 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 the 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 had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. 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 2022-001
U.S. Department of Education Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education ALN: 10.553, 10.555, and 10.559 Award Numbers: 211971 COVID-19, 221971 COVID-19, 211961 COVID-19, 211965 COVID-19, 220910 COVID-19, 221961 COVID-19, 220904 COVID-19, and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Special Tests ? Net cash resources 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 the 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 had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. 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 2022-001
U.S. Department of Education Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education ALN: 10.553, 10.555, and 10.559 Award Numbers: 211971 COVID-19, 221971 COVID-19, 211961 COVID-19, 211965 COVID-19, 220910 COVID-19, 221961 COVID-19, 220904 COVID-19, and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Special Tests ? Net cash resources 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 the 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 had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. 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 2022-001
U.S. Department of Education Finding 2022-001: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education ALN: 10.553, 10.555, and 10.559 Award Numbers: 211971 COVID-19, 221971 COVID-19, 211961 COVID-19, 211965 COVID-19, 220910 COVID-19, 221961 COVID-19, 220904 COVID-19, and Entitlement Commodities Award Year Ends: June 30, 2022 Specific Requirement: Special Tests ? Net cash resources 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 the 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 had planned to reduce its Food Service Fund net cash resources below the maximum threshold, but it was unable to get proper approvals, order and receive purchased items and/or services by the end of the fiscal year. Due to the supply chain issues that the entire United States was experiencing, items were not delivered before the fiscal year end. Repeat Finding: A similar finding was reported during the single audit for the year ended June 30, 2021. 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.