Finding 1163620 (2025-004)

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 $24,478 before actually incurring the related expenses.
  • Impacted Requirements: Cash requests must only be made after allowable expenditures have been incurred.
  • Recommended Follow-up: Ensure future cash requests align with incurred expenses to prevent material weaknesses in cash management.

Finding Text

Finding 2025-004 Program Name – Title IV (ALN #84.424, Project #240750) 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 – $24,478 Context – The District had requested cash reimbursement without first incurring allowable expenditures to charge to grant. Cause/Effect – The District requested cash in excess of expenditures in the amount of $24,478.

Corrective Action Plan

SEE CORRECTIVE ACTION PLAN

Categories

Questioned Costs Cash Management Student Financial Aid Subrecipient Monitoring Material Weakness

Other Findings in this Audit

  • 1163619 2025-003
    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