FAC Explorer

Finding 1170752 (2025-002)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-01-27
Audit: 383945
Organization: Marcellus Community Schools (MI)
Auditor: GABRIDGE & CO PLC

AI Summary

  • Core Issue: Wages for food service were allocated based on a fixed percentage rather than actual work done.
  • Impacted Requirements: Documentation for time and effort must accurately reflect the work performed to ensure compliance.
  • Recommended Follow-Up: Implement timecards to properly support wage allocation to federal functions.

Finding Text

Finding Type: Immaterial Noncompliance, Material Weakness in Internal Control over Compliance Criteria: Time and effort must be supported by documentation that reflects actual work performed. Condition/Finding: During our audit procedures over the District’s payroll process, we noted that an employee’s wages were allocated to the food service function based on a straight percentage instead actual work performed. Cause: This condition is the result of management not recognizing the importance of establishing such controls. Effect: As a result of this condition, the District does not have proper controls in place over its procedures for allocation of wages. Recommendation: We recommend that the District utilize timecards to support the allocation of wages to federal functions. View of Responsible Officials (Corrective Action): See corrective action plan.

Corrective Action Plan

Auditor Description of Condition and Effect: During our audit procedures over the District’s payroll process, we noted that an employee’s wages were allocated to the food service function based on a straight percentage instead actual work performed. As a result of this condition, the District does not have proper controls in place over its procedures for allocation of wages. Auditor Recommendation: The District should utilize timecards to support the allocation of wages to federal functions. Corrective Action: The District will. Responsible Person: Jamie Johncock, Business Manager Anticipated Completion Date: June 30, 2025

Categories

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1170739 2025-002
    Material Weakness Repeat
  • 1170740 2025-002
    Material Weakness Repeat
  • 1170741 2025-002
    Material Weakness Repeat
  • 1170742 2025-002
    Material Weakness Repeat
  • 1170743 2025-002
    Material Weakness Repeat
  • 1170744 2025-002
    Material Weakness Repeat
  • 1170745 2025-002
    Material Weakness Repeat
  • 1170746 2025-002
    Material Weakness Repeat
  • 1170747 2025-002
    Material Weakness Repeat
  • 1170748 2025-002
    Material Weakness Repeat
  • 1170749 2025-002
    Material Weakness Repeat
  • 1170750 2025-002
    Material Weakness Repeat
  • 1170751 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $277,977
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $166,139
10.553 SCHOOL BREAKFAST PROGRAM $122,292
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $25,000
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $20,700
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $18,802
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $13,200
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $11,025
84.425 EDUCATION STABILIZATION FUND $10,945
93.778 MEDICAL ASSISTANCE PROGRAM $6,167
84.423 SUPPORTING EFFECTIVE EDUCATOR DEVELOPMENT PROGRAM $5,175
10.558 CHILD AND ADULT CARE FOOD PROGRAM $2,087
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $300
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $207
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $100