Finding 1164436 (2025-001)

Finding 2025-001: 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 Numbers: 241970, 251970, 241960, and 251960 Criteria: In order to comply with the Michigan Department of Education requirements, the Academy 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 the two monthly claims tested, the Academy did not maintain documented reviewed records to support the amount of meals served and claimed. Questioned costs: None Cause: The Academy did not maintain documented reviewed records to count the number of meals served for a portion of the school year. Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. The Academy should also maintain documented reviewed records on the meal counts. Academy’s Response: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.