FAC Explorer

Audit 55813

FY End
2022-06-30
Total Expended
$2.03M
Findings
46
Programs
10
Organization: Memphis Community Schools (MI)
Year: 2022 Accepted: 2022-10-25
Auditor: Uhy LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59734 2022-001 - - N
59735 2022-001 - - N
59736 2022-001 - - N
59737 2022-001 - - N
59738 2022-001 - - N
59739 2022-001 - - N
59740 2022-001 - - N
59741 2022-001 - - N
59742 2022-001 - - N
59743 2022-001 - - N
59744 2022-001 - - N
59745 2022-001 - - N
59746 2022-001 - - N
59747 2022-001 - - N
59748 2022-001 - - N
59749 2022-001 - - N
59750 2022-001 - - N
59751 2022-001 - - N
59752 2022-001 - - N
59753 2022-001 - - N
59754 2022-001 - - N
59755 2022-001 Material Weakness - N
59756 2022-001 - - N
636176 2022-001 - - N
636177 2022-001 - - N
636178 2022-001 - - N
636179 2022-001 - - N
636180 2022-001 - - N
636181 2022-001 - - N
636182 2022-001 - - N
636183 2022-001 - - N
636184 2022-001 - - N
636185 2022-001 - - N
636186 2022-001 - - N
636187 2022-001 - - N
636188 2022-001 - - N
636189 2022-001 - - N
636190 2022-001 - - N
636191 2022-001 - - N
636192 2022-001 - - N
636193 2022-001 - - N
636194 2022-001 - - N
636195 2022-001 - - N
636196 2022-001 - - N
636197 2022-001 Material Weakness - N
636198 2022-001 - - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $655,867 Yes 0
84.010 Title I Grants to Local Educational Agencies $97,215 - 0
84.027 Special Education_grants to States $37,476 - 0
10.555 National School Lunch Program $24,156 - 0
84.367 Improving Teacher Quality State Grants $21,975 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
93.778 Medical Assistance Program $5,740 - 0
10.553 School Breakfast Program $3,884 - 1
84.173 Special Education_preschool Grants $1,476 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
HNW4G2S75SL5 Adam Walsh Auditee
8103922151 Paul Bailey Auditor
No contacts on file

Notes to SEFA

Title: NONCASH ASSISTANCE Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Memphis Community Schools (the School District) for the year ended June 30, 2022. Expenditures reported on the Schedule are reported on the same basis of accounting, the modified accrual basis, as the financial statements, although the basis for determining when federal awards are expended 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), wherein certain types of expenditures are not allowable or are limited as to reimbursement.Revenue has been accrued at June 30, 2022 to match allowable expenditures incurred during the year for each program. Grant funds received in advance that are in excess of incurred costs have been reflected as unearned revenue. All year-end accruals are considered to have met the modified accrual basis of accounting revenue recognition criteria of measurability and availability. USDA commodities have been recognized as revenue when received by the School District.For purposes of charging indirect costs to federal awards, the School District has not elected to use the 10% de minimus cost rate.The School District administers a number of federal grants, which are paid under reimbursement arrangements in which the School District bills the Michigan Department of Education (MDE) or other pass-through grantors for allowable costs incurred. The programs identified on the Schedule are reported in the General and Special Revenue Funds of the School District.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 changes in net position of the School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The value of the noncash assistance (commodities) received was determined in accordance with the provisions of the Uniform Guidance. The Recipient Entitlement Balance Report is utilized to determine the value of commodities distributed to the School District.
Title: CASH MANAGEMENT SYSTEM AND GRANT AUDITOR REPORT UTILIZATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Memphis Community Schools (the School District) for the year ended June 30, 2022. Expenditures reported on the Schedule are reported on the same basis of accounting, the modified accrual basis, as the financial statements, although the basis for determining when federal awards are expended 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), wherein certain types of expenditures are not allowable or are limited as to reimbursement.Revenue has been accrued at June 30, 2022 to match allowable expenditures incurred during the year for each program. Grant funds received in advance that are in excess of incurred costs have been reflected as unearned revenue. All year-end accruals are considered to have met the modified accrual basis of accounting revenue recognition criteria of measurability and availability. USDA commodities have been recognized as revenue when received by the School District.For purposes of charging indirect costs to federal awards, the School District has not elected to use the 10% de minimus cost rate.The School District administers a number of federal grants, which are paid under reimbursement arrangements in which the School District bills the Michigan Department of Education (MDE) or other pass-through grantors for allowable costs incurred. The programs identified on the Schedule are reported in the General and Special Revenue Funds of the School District.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 changes in net position of the School District. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The School District utilizes the MDE NexSys and Grant Auditor Report (GAR) in preparing the Schedule.

Finding Details

Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.
Finding 2022-001
2022-001: Excess Fund Balance Type: Compliance Assistance Listing Number, Federal Agency, Program Name, Program Title, Pass-Through Grantor, and Pass-Through Name and Grant Number: U.S. Department of Agriculture, Passed through the Michigan Department of Education, Child Nutrition Cluster, 10.553 and 10.559 Criteria: 7 CFR 210.19 limits net cash resources to the three months? average expenditures Condition: As of June 30, 2022, the School District?s fund balance exceeded this limit. Context: The net cash resources calculation resulted in a $30,560 excess fund balance at June 30, 2022. Cause: During fiscal 2022, the School District received more federal dollars than anticipated. Effect: The program is not in compliance with federal regulations. Recommendation: The School District should adopt a formal plan to reduce the Food Service Fund fund balance to allowable limits. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.