Audit 44312

FY End
2022-06-30
Total Expended
$1.30M
Findings
10
Programs
11
Organization: Mason Consolidated Schools (MI)
Year: 2022 Accepted: 2022-10-30

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
46610 2022-003 Significant Deficiency - N
46611 2022-003 Significant Deficiency - N
46612 2022-003 Significant Deficiency - N
46613 2022-003 Significant Deficiency - N
46614 2022-003 Significant Deficiency - N
623052 2022-003 Significant Deficiency - N
623053 2022-003 Significant Deficiency - N
623054 2022-003 Significant Deficiency - N
623055 2022-003 Significant Deficiency - N
623056 2022-003 Significant Deficiency - N

Programs

Contacts

Name Title Type
RJN2C9KGGP85 Dawn Nieuwkoop Auditee
7348489302 Sarah Rafko Auditor
No contacts on file

Notes to SEFA

Title: Report Reconciliations Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Mason Consolidated Schools 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 Mason Consolidated Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of Mason Consolidated Schools. 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 a reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Management has utilized the MDE NexSys Grant Auditor Report (GAR) in preparing the SEFA. See table in Notes to the Schedule of Expenditures of Federal Awards for reconciliation of current year receipts per the schedule of expenditures of federal awards to current payments per the Michigan Department of Education NexSys Grant Auditor Report. The amounts reported on the Recipient Entitlement Balance Report, or PAL Report, agree with this schedule for USDA donated food commodities and are reported in the cash receipts column. See table in Notes to the Schedule of Expenditures of Federal Awards for reconciliation of federal revenues per the financial statements to current year expenditures on the schedule of expenditures of federal awards.
Title: Matching Requirements Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Mason Consolidated Schools 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 Mason Consolidated Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of Mason Consolidated Schools. 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 a reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Certain federal programs require that the School District contribute non-federal funds (matching funds) to support the federally-funded programs. The School District has complied with the matching requirements. The expenditure of non-federal matching funds is not included on the Schedule.
Title: Loan or Loan Guarantee Programs Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Mason Consolidated Schools 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 Mason Consolidated Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of Mason Consolidated Schools. 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 a reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no federal awards expended for loan or loan guarantee programs.
Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Mason Consolidated Schools 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 Mason Consolidated Schools, it is not intended to and does not present the financial position, changes in net position, or cash flows of Mason Consolidated Schools. 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 a reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Mason Consolidated Schools does not have any subrecipients.

Finding Details

Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.
Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.
Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.
Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.
Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.
Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.
Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.
Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.
Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.
Timeliness of Annual On-Site Review Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program: Child Nutrition Cluster: National School Breakfast Program (AL #10.553), the National School Lunch Program (AL #10.555), the U.S.D.A. Donated Commodities (AL #10.555), and the Summer Food Service Program Operation (AL #10.559) passed through the Michigan Department of Education. Criteria: Grant recipients are required to identify compliance requirements specific to each grant award and to develop internal controls to prevent or detect noncompliance. The Child Nutrition Cluster requires that on-site reviews/inspections of each location where meals are served be conducted by the District prior to February 1 of each year. Condition: On-site reviews/inspections were not completed during the 2021/2022 fiscal year. Cause: The condition was caused by a turnover of staff that was responsible for completing the reports. Effect: As a result of this condition, the School District failed to maintain adequate internal controls over the food service operations to ensure the School District fully complies with the compliance requirements of this grant. Questioned Costs: There were no costs that were required to be questioned and no unallowable expenditures that were noted as a result of this finding. Recommendation: We recommend that the School District perform on-site reviews of the food service department in accordance with the State of Michigan?s administrative policy. The District should develop a process whereby management is reminded of the programmatic deadlines. A supervisor or administrator should also be aware of the deadline in order to ensure timely completion View of Responsible Officials: The Director of Business Services has reviewed the specifics of this finding with District employees, who will be responsible for ensuring the completion of the on-site reviews in a timely manner. The corrective action will be deemed complete upon the timely submission of the next annual on-site reviews, which is expected to occur prior to February 1, 2023.