Finding 1164655 (2025-006)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2025-12-12
Audit: 374283
Organization: Madison-Carver Academy (MI)
Auditor: UHY LLP

AI Summary

  • Core Issue: The Academy did not get the food service vendor contract renewal approved by the Board.
  • Impacted Requirements: Vendor contracts must be approved by the Academy’s Board.
  • Recommended Follow-up: Ensure annual review and approval of the food service vendor contract by the Board.

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 – Vendor contracts must be approved by the Academy’s Board. Condition – The renewal of the contract for the Food Service vendor was not approved by the Academy’s Board. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The Academy failed to include the food service vendor renewal as a part of the Board meeting packet. Effect –The renewal contract was not approved by the Boad. Recommendation – We recommend the Food Service vendor contract be reviewed and approved by the Academy’s Board on an annual basis. View of Responsible Officials and Corrective Action Plan – Management agrees with the finding. See corrective action plan.

Corrective Action Plan

The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.

Categories

Subrecipient Monitoring Material Weakness School Nutrition Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1164653 2025-004
    Material Weakness Repeat
  • 1164654 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $350,986
10.553 SCHOOL BREAKFAST PROGRAM $97,398
84.027 SPECIAL EDUCATION GRANTS TO STATES $58,574
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $29,616
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $28,787
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $13,200
10.555 NATIONAL SCHOOL LUNCH PROGRAM $12,190
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $5,239
84.425 EDUCATION STABILIZATION FUND $1,144