Finding 1163619 (2025-003)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
$1
Year
2025
Accepted
2025-12-08
Audit: 373396
Organization: Capac Community Schools (MI)

AI Summary

  • Core Issue: The District requested cash reimbursements of $4,707 before actually incurring the related expenses.
  • Impacted Requirements: Cash requests must occur only after expenditures are made, violating cash management criteria.
  • Recommended Follow-Up: Implement a review process by an informed party to ensure proper timing of reimbursement requests.

Finding Text

Finding 2025-003 Program Name – Title II 23-24 (ALN #84.367, Project # 240520) Pass-through Entity – Michigan Department of Education Finding Type – Cash Management (Material Weakness) Criteria – Requests for cash reimbursements for the program should not occur before expenditures have been incurred. Amounts were requested before expenses were actually incurred. Condition – The District requested cash reimbursement in excess of expenditures for the program listed above. Questioned Costs – $4,707 Context – The District had requested cash reimbursement without first incurring the necessary expenditures. Cause/Effect – The District requested cash in excess of expenditures in the amount of $4,707. Recommendation: We recommend that the District has an additional responsible party who has knowledge of the grant review the transactions and any adjustments to the amounts charged to the grant before reimbursement requests are made. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the deficiency. See corrective action plan.

Corrective Action Plan

SEE CORRECTIVE ACTION PLAN

Categories

Questioned Costs Cash Management Subrecipient Monitoring Material Weakness

Other Findings in this Audit

  • 1163620 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.027 SPECIAL EDUCATION GRANTS TO STATES $306,581
10.555 NATIONAL SCHOOL LUNCH PROGRAM $217,663
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $192,350
10.553 SCHOOL BREAKFAST PROGRAM $107,585
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $34,963
93.778 MEDICAL ASSISTANCE PROGRAM $13,102
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $12,393
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $956
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $0