FAC Explorer

Finding 505081 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-08
Audit: 327758
Organization: Elkton Pigeon Bay Port Laker Schools (MI)
Auditor: Anderson Tuckey Bernhardt & Doran PC

AI Summary

  • Core Issue: The District failed to conduct required annual on-site reviews for school lunch and breakfast programs.
  • Impacted Requirements: Compliance with Michigan Department of Education mandates for on-site reviews prior to February 1st.
  • Recommended Follow-Up: Ensure annual on-site reviews are completed and documented using the appropriate Michigan Department of Education forms.

Finding Text

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 Number: 231960, 230910, 240910, 241960, 231970, 241970 Criteria: In order to comply with the Michigan Department of Education requirements, the District must complete annual on-site reviews for each building that school lunch is served and 50% of buildings where breakfast is served prior to February 1st. Condition: The District did not perform the on-site review as required. Questioned Costs: None Cause: The District did not perform the required annual on-site review. Effect: The District was not in compliance with Michigan Department of Education’s requirement to perform annual on-site reviews. Recommendation: The District should perform annual on-site reviews of buildings where breakfast and lunch are served prior to February 1st each year as required by Michigan Department of Education. This should be documented by using the Michigan Department of Education School Nutrition Program On-Site Review Form. District’s Response: The District concurs with the facts of this finding and has implemented procedures to prevent this in the future.

Corrective Action Plan

District responsible individual to implement this plan: Mike Klosowski, CFO The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding – Federal Award Finding Finding 2024-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should perform annual on-site reviews of buildings where breakfast and lunch are served prior to February 1st each year as required by Michigan Department of Education. This should be documented by using the Michigan Department of Education’s School Nutrition Program On-Site Review Form. Action to be Taken: Management agrees with the finding and has implemented procedures to make sure the on-site reviews are completed annually by the due date.

Categories

Subrecipient Monitoring School Nutrition Programs

Other Findings in this Audit

  • 505082 2024-001
    Significant Deficiency
  • 505083 2024-001
    Significant Deficiency
  • 505084 2024-001
    Significant Deficiency
  • 505085 2024-001
    Significant Deficiency
  • 505086 2024-001
    Significant Deficiency
  • 505087 2024-001
    Significant Deficiency
  • 1081523 2024-001
    Significant Deficiency
  • 1081524 2024-001
    Significant Deficiency
  • 1081525 2024-001
    Significant Deficiency
  • 1081526 2024-001
    Significant Deficiency
  • 1081527 2024-001
    Significant Deficiency
  • 1081528 2024-001
    Significant Deficiency
  • 1081529 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $327,754
84.425 Education Stabilization Fund $267,090
84.010 Title I Grants to Local Educational Agencies $170,340
10.553 School Breakfast Program $168,124
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $28,344
32.009 Emergency Connectivity Fund Program $16,256
84.424 Student Support and Academic Enrichment Program $11,734
10.185 Local Food for Schools Cooperative Agreement Program $4,995
93.778 Medical Assistance Program $4,934