Audit 55902

FY End
2022-06-30
Total Expended
$1.71M
Findings
14
Programs
13
Organization: Williamston Community Schools (MI)
Year: 2022 Accepted: 2022-10-23
Auditor: Maner Costerisan

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
60094 2022-001 Significant Deficiency Yes N
60095 2022-001 Significant Deficiency Yes N
60770 2022-001 Significant Deficiency Yes N
60771 2022-001 Significant Deficiency Yes N
60772 2022-001 Significant Deficiency Yes N
60773 2022-001 Significant Deficiency Yes N
60774 2022-001 Significant Deficiency Yes N
636536 2022-001 Significant Deficiency Yes N
636537 2022-001 Significant Deficiency Yes N
637212 2022-001 Significant Deficiency Yes N
637213 2022-001 Significant Deficiency Yes N
637214 2022-001 Significant Deficiency Yes N
637215 2022-001 Significant Deficiency Yes N
637216 2022-001 Significant Deficiency Yes N

Contacts

Name Title Type
W8NHQ2PNBB69 Sarah Tynan Auditee
5176554361 Sherrie Blankenship Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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 to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. Williamston Community Schools has elected not to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. Management has utilized the NexSys, Cash Management System and the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards. The District does not pass-through federal funds. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.
Finding 2022-001: Considered a significant deficiency District's Response: The District concurs with the facts of this finding and is implementing procedures to prevent this in the future. Criteria: The District's fund balance in the food service fund is required to be less than three months of food service expenditures Condition: Williamston Community Schools currently has more than the allowable fund balance in the non-profit good service fund. As a result, the District will be required to develop a spending plan to reduce the balance to an acceptable level during the 2022-2023 school year. The plan must be submitted to the Michigan Department of Education prior to implementation. Excess fund balance cannot be transferred to the general fund. Cause: The District participated in the seamless summer option meal reimbursement program causing a larger than normal increase in the food service fund balance. Effect: At June 30, 2022, the District's food service fund balance was greater than three months of expenditures. Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance.