FAC Explorer

Audit 6448

FY End
2023-06-30
Total Expended
$22.47M
Findings
8
Programs
12
Organization: Bay City Public Schools (MI)
Year: 2023 Accepted: 2023-12-13
Auditor: Weinlander Fitzhugh

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
4137 2023-001 - - N
4138 2023-002 - - AB
4139 2023-001 - - N
4140 2023-002 - - AB
580579 2023-001 - - N
580580 2023-002 - - AB
580581 2023-001 - - N
580582 2023-002 - - AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $13.32M Yes 0
84.010 Title I Grants to Local Educational Agencies $2.89M Yes 2
10.553 School Breakfast Program $851,406 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $342,971 - 0
84.367 Improving Teacher Quality State Grants $333,570 - 0
84.424 Student Support and Academic Enrichment Program $248,722 - 0
10.582 Fresh Fruit and Vegetable Program $71,460 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $46,511 - 0
10.559 Summer Food Service Program for Children $37,386 - 0
10.555 National School Lunch Program $12,812 - 0
84.365 English Language Acquisition State Grants $6,556 - 0
10.649 Pandemic Ebt Administrative Costs $5,950 - 0

Contacts

Name Title Type
NVHRA4V88HN3 Jolene Compton Auditee
9896718111 Julie Ellis Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Bay City Public Schools under programs of the federal government for the year ended June 30, 2023. 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 Bay City Public Schools, it is not intended to and does not present the financial position or changes in net position of Bay City Public 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 to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures. The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. The School District does not have any subrecipients. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Bay City Public Schools under programs of the federal government for the year ended June 30, 2023. 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 Bay City Public Schools, it is not intended to and does not present the financial position or changes in net position of Bay City Public 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 to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures. The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. The School District does not have any subrecipients.
Title: Note 2 - Other Disclosures Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Bay City Public Schools under programs of the federal government for the year ended June 30, 2023. 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 Bay City Public Schools, it is not intended to and does not present the financial position or changes in net position of Bay City Public 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 to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures. The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. The School District does not have any subrecipients. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. Management has utilized the NexSys, Cash Management System and the Grant Auditor Report in preparing the Schedule of Expenditures of Federal Awards.
Title: Note 3 - Reconciliation of Revenue Reported in the Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Bay City Public Schools under programs of the federal government for the year ended June 30, 2023. 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 Bay City Public Schools, it is not intended to and does not present the financial position or changes in net position of Bay City Public 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 to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures. The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. The School District does not have any subrecipients. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. See the Notes to the SEFA for chart/table. Page 78 in the PDF of the financial statements
Title: Note 4 - (Unaudited) Donated Personal Protective Equipment Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Bay City Public Schools under programs of the federal government for the year ended June 30, 2023. 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 Bay City Public Schools, it is not intended to and does not present the financial position or changes in net position of Bay City Public 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 to reimbursement. Negative amounts (if any) shown on the Schedule represent adjustments or credit made in the normal course of business to amounts reported as expenditures. The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. The School District does not have any subrecipients. De Minimis Rate Used: N Rate Explanation: The School District has elected not to use the 10 percent de minimus indirect cost rate to recover costs as allowed under the Uniform Guidance. For the year ended June 30, 2023, the School District did not receive any personal protective equipment.

Finding Details

Finding 2023-001
Program - Title I Part A - Improving Basic Programs. ALN # 84.010. Federal register P.L. 114-95, Section 1120A(c) requires school districts to determine comparability by comparing the instructional staff/pupil ratios or the per-pupil expenditures for instruction staff between equivalent grade span schools within the district. Criteria/Condition - The School District did not complete and submit the comparability worksheet for the 2022/2023 fiscal year. Questioned costs - None. Context - The School District did not properly complete and submit the comparability worksheet timely. Effect - The School District should complete comparability calculations timely so that there will be time allowed for review and make revisions to allocate resources to bring schools into comparability. Cause - The School District had turn-over in key grant positions during the fiscal year. Recommendation - We recommend that the School District put controls in place to make sure comparability is timely calculated and submitted. Views of the Responsible Officials and Planned Corrective Action - The Offices of Finance, State and Federal Programs, and Human Resources will meet regularly to ensure the proper alignment of programs, financial records, and the REP. Before the submission of the REP and on an ongoing basis, the team will work collaboratively to ensure compliance with comparability requirements. Upon official notification of the availability of the comparability worksheet from the Michigan Department of Education, the necessary documents will be promptly filed. Key personnel and processes have been identified to ensure sustained compliance moving forward.
Finding 2023-002
Program - Title I Part A - Improving Basic Programs. ALN # 84.010. Federal register section 2 CFR Part 200.130 requires school districts to maintain adequate records for all individuals working on Title I. Criteria - The School District is required to maintain records that track the individuals time spent working on Title I unless they have a single cost objective. Condition - The School District did not properly maintain records, either semi annual certifications or personal activity reports (PARs), for all individuals that had time/salaries spent working in Title I. Questioned costs - None Context - Management is required to make sure all individuals charged to a federal grant have adequate records maintained. Effect - The School District did not properly maintain records, either semi annual certifications or personal activity reports (PARs), for all individuals that had time/salaries spent working in Title I. Cause - Management did not maintain adequate records for the auditor to verify proper time keeping for individuals charged to the Title I grant. Recommendation - We recommend that the School District put controls in place to make sure all individuals charged to the grant have either a semi annual certifications, personal activity reports (PARs), or suitable replacement completed. Views of the Responsible Officials and Planned Corrective Action - The Office of Teaching Learning and Technology is aware of the requirements of time tracking for grant purposes. The Director in conjunction with Finance has identified staff and updated the processes to ensure that all staff that are grant funded provide semi-annual certifications or personal activity reports (PARs) for the three primary pay periods – Fall Semester, Winter Semester and Summer Learning.
Finding 2023-001
Program - Title I Part A - Improving Basic Programs. ALN # 84.010. Federal register P.L. 114-95, Section 1120A(c) requires school districts to determine comparability by comparing the instructional staff/pupil ratios or the per-pupil expenditures for instruction staff between equivalent grade span schools within the district. Criteria/Condition - The School District did not complete and submit the comparability worksheet for the 2022/2023 fiscal year. Questioned costs - None. Context - The School District did not properly complete and submit the comparability worksheet timely. Effect - The School District should complete comparability calculations timely so that there will be time allowed for review and make revisions to allocate resources to bring schools into comparability. Cause - The School District had turn-over in key grant positions during the fiscal year. Recommendation - We recommend that the School District put controls in place to make sure comparability is timely calculated and submitted. Views of the Responsible Officials and Planned Corrective Action - The Offices of Finance, State and Federal Programs, and Human Resources will meet regularly to ensure the proper alignment of programs, financial records, and the REP. Before the submission of the REP and on an ongoing basis, the team will work collaboratively to ensure compliance with comparability requirements. Upon official notification of the availability of the comparability worksheet from the Michigan Department of Education, the necessary documents will be promptly filed. Key personnel and processes have been identified to ensure sustained compliance moving forward.
Finding 2023-002
Program - Title I Part A - Improving Basic Programs. ALN # 84.010. Federal register section 2 CFR Part 200.130 requires school districts to maintain adequate records for all individuals working on Title I. Criteria - The School District is required to maintain records that track the individuals time spent working on Title I unless they have a single cost objective. Condition - The School District did not properly maintain records, either semi annual certifications or personal activity reports (PARs), for all individuals that had time/salaries spent working in Title I. Questioned costs - None Context - Management is required to make sure all individuals charged to a federal grant have adequate records maintained. Effect - The School District did not properly maintain records, either semi annual certifications or personal activity reports (PARs), for all individuals that had time/salaries spent working in Title I. Cause - Management did not maintain adequate records for the auditor to verify proper time keeping for individuals charged to the Title I grant. Recommendation - We recommend that the School District put controls in place to make sure all individuals charged to the grant have either a semi annual certifications, personal activity reports (PARs), or suitable replacement completed. Views of the Responsible Officials and Planned Corrective Action - The Office of Teaching Learning and Technology is aware of the requirements of time tracking for grant purposes. The Director in conjunction with Finance has identified staff and updated the processes to ensure that all staff that are grant funded provide semi-annual certifications or personal activity reports (PARs) for the three primary pay periods – Fall Semester, Winter Semester and Summer Learning.
Finding 2023-001
Program - Title I Part A - Improving Basic Programs. ALN # 84.010. Federal register P.L. 114-95, Section 1120A(c) requires school districts to determine comparability by comparing the instructional staff/pupil ratios or the per-pupil expenditures for instruction staff between equivalent grade span schools within the district. Criteria/Condition - The School District did not complete and submit the comparability worksheet for the 2022/2023 fiscal year. Questioned costs - None. Context - The School District did not properly complete and submit the comparability worksheet timely. Effect - The School District should complete comparability calculations timely so that there will be time allowed for review and make revisions to allocate resources to bring schools into comparability. Cause - The School District had turn-over in key grant positions during the fiscal year. Recommendation - We recommend that the School District put controls in place to make sure comparability is timely calculated and submitted. Views of the Responsible Officials and Planned Corrective Action - The Offices of Finance, State and Federal Programs, and Human Resources will meet regularly to ensure the proper alignment of programs, financial records, and the REP. Before the submission of the REP and on an ongoing basis, the team will work collaboratively to ensure compliance with comparability requirements. Upon official notification of the availability of the comparability worksheet from the Michigan Department of Education, the necessary documents will be promptly filed. Key personnel and processes have been identified to ensure sustained compliance moving forward.
Finding 2023-002
Program - Title I Part A - Improving Basic Programs. ALN # 84.010. Federal register section 2 CFR Part 200.130 requires school districts to maintain adequate records for all individuals working on Title I. Criteria - The School District is required to maintain records that track the individuals time spent working on Title I unless they have a single cost objective. Condition - The School District did not properly maintain records, either semi annual certifications or personal activity reports (PARs), for all individuals that had time/salaries spent working in Title I. Questioned costs - None Context - Management is required to make sure all individuals charged to a federal grant have adequate records maintained. Effect - The School District did not properly maintain records, either semi annual certifications or personal activity reports (PARs), for all individuals that had time/salaries spent working in Title I. Cause - Management did not maintain adequate records for the auditor to verify proper time keeping for individuals charged to the Title I grant. Recommendation - We recommend that the School District put controls in place to make sure all individuals charged to the grant have either a semi annual certifications, personal activity reports (PARs), or suitable replacement completed. Views of the Responsible Officials and Planned Corrective Action - The Office of Teaching Learning and Technology is aware of the requirements of time tracking for grant purposes. The Director in conjunction with Finance has identified staff and updated the processes to ensure that all staff that are grant funded provide semi-annual certifications or personal activity reports (PARs) for the three primary pay periods – Fall Semester, Winter Semester and Summer Learning.
Finding 2023-001
Program - Title I Part A - Improving Basic Programs. ALN # 84.010. Federal register P.L. 114-95, Section 1120A(c) requires school districts to determine comparability by comparing the instructional staff/pupil ratios or the per-pupil expenditures for instruction staff between equivalent grade span schools within the district. Criteria/Condition - The School District did not complete and submit the comparability worksheet for the 2022/2023 fiscal year. Questioned costs - None. Context - The School District did not properly complete and submit the comparability worksheet timely. Effect - The School District should complete comparability calculations timely so that there will be time allowed for review and make revisions to allocate resources to bring schools into comparability. Cause - The School District had turn-over in key grant positions during the fiscal year. Recommendation - We recommend that the School District put controls in place to make sure comparability is timely calculated and submitted. Views of the Responsible Officials and Planned Corrective Action - The Offices of Finance, State and Federal Programs, and Human Resources will meet regularly to ensure the proper alignment of programs, financial records, and the REP. Before the submission of the REP and on an ongoing basis, the team will work collaboratively to ensure compliance with comparability requirements. Upon official notification of the availability of the comparability worksheet from the Michigan Department of Education, the necessary documents will be promptly filed. Key personnel and processes have been identified to ensure sustained compliance moving forward.
Finding 2023-002
Program - Title I Part A - Improving Basic Programs. ALN # 84.010. Federal register section 2 CFR Part 200.130 requires school districts to maintain adequate records for all individuals working on Title I. Criteria - The School District is required to maintain records that track the individuals time spent working on Title I unless they have a single cost objective. Condition - The School District did not properly maintain records, either semi annual certifications or personal activity reports (PARs), for all individuals that had time/salaries spent working in Title I. Questioned costs - None Context - Management is required to make sure all individuals charged to a federal grant have adequate records maintained. Effect - The School District did not properly maintain records, either semi annual certifications or personal activity reports (PARs), for all individuals that had time/salaries spent working in Title I. Cause - Management did not maintain adequate records for the auditor to verify proper time keeping for individuals charged to the Title I grant. Recommendation - We recommend that the School District put controls in place to make sure all individuals charged to the grant have either a semi annual certifications, personal activity reports (PARs), or suitable replacement completed. Views of the Responsible Officials and Planned Corrective Action - The Office of Teaching Learning and Technology is aware of the requirements of time tracking for grant purposes. The Director in conjunction with Finance has identified staff and updated the processes to ensure that all staff that are grant funded provide semi-annual certifications or personal activity reports (PARs) for the three primary pay periods – Fall Semester, Winter Semester and Summer Learning.