Finding 1164638 (2025-008)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-12
Audit: 374247
Auditor: UHY LLP

AI Summary

  • Core Issue: The Academy failed to complete the Self-Monitoring Reviews for the Afterschool Snack Program on time.
  • Impacted Requirements: Timeliness of compliance reports as mandated by federal guidelines.
  • Recommended Follow-Up: Management should create procedures to ensure timely completion of all required reports.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 10.553/10.582/10.555/10.559, Child Nutrition Cluster Federal Award Identification Number and Year: 241970/ 251970/ 241960/ 241980/ 251980/ 251980 Pass-through Entity – Michigan Department of Education Finding Type – Material weakness in internal control over compliance Repeat Finding - No Criteria – The Academy did not complete the Self-Monitoring Reviews for Afterschool Snack Program within required timeframe. Condition – The Academy did not complete the Self-Monitoring Reviews for Afterschool Snack Program in a timely manner. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The Academy did not submit the reports prior to the deadline. Effect – The Academy submitted the Self-Monitoring Reviews for Afterschool Snack Program after the required deadline. Recommendation – We recommend that management develop procedures to ensure reports are completed in a timely manner. View of Responsible Officials and Corrective Action Plan – Management agrees with the finding. See corrective action plan.

Corrective Action Plan

The Academy has put in place a review process within the Food Services Team to ensure future deadlines are met.

Categories

Subrecipient Monitoring Material Weakness School Nutrition Programs

Other Findings in this Audit

  • 1164635 2025-005
    Material Weakness Repeat
  • 1164636 2025-006
    Material Weakness Repeat
  • 1164637 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $333,872
10.553 SCHOOL BREAKFAST PROGRAM $127,303
84.027 SPECIAL EDUCATION GRANTS TO STATES $104,622
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $64,830
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $24,463
10.555 NATIONAL SCHOOL LUNCH PROGRAM $23,289
84.425 EDUCATION STABILIZATION FUND $8,581
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $7,770
84.425 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $2,728