FAC Explorer

Audit 830

FY End
2023-06-30
Total Expended
$3.70M
Findings
2
Programs
13
Organization: Okemos Public Schools (MI)
Year: 2023 Accepted: 2023-10-19
Auditor: Maner Costerisan

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399 2023-001 Significant Deficiency - L
576841 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.39M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $263,234 - 0
10.555 National School Lunch Program $70,409 Yes 0
84.367 Improving Teacher Quality State Grants $46,655 - 0
10.553 School Breakfast Program $40,385 Yes 0
84.365 English Language Acquisition State Grants $36,539 - 0
93.778 Medical Assistance Program $29,293 - 0
84.010 Title I Grants to Local Educational Agencies $22,727 - 0
84.424 Student Support and Academic Enrichment Program $9,932 - 0
84.173 Special Education_preschool Grants $3,835 - 0
84.027 Special Education_grants to States $3,529 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0
10.558 Child and Adult Care Food Program $141 - 0

Contacts

Name Title Type
T9KWLCUJLKA3 Elizabeth Lentz Auditee
5177065016 Steven P. Piesko, CPA 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. De Minimis Rate Used: N Rate Explanation: Okemos Public Schools has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding 2023-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Number: 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2023-001
Finding 2023-001: Considered a significant deficiency in internal control over compliance. Federal Program: Child Nutrition Cluster ALN: 10.553 and 10.555 Federal Agency: U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Pass-through Number: 231960 Criteria: In order to comply with the Michigan Department of Education requirements, the District must maintain accurate records of meals served justifying all meals claimed and documenting that all program funds were spent only on allowable Child Nutrition Program costs. Condition: In one monthly claim, the District did not have accurate records to support the amount of meals served and claimed, as a result they significantly underclaimed meals served. Questioned costs: None Cause: The District did not use an accurate tracking system to count the number of meals served for a portion of the school year. Recommendation: The District should consistently utilize a point-of-sale system to track and claim the number of meals served. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.