FAC Explorer

Finding 949 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-10-31
Audit: 1794
Organization: Bullock Creek School District (MI)
Auditor: Roslund Prestage & Company PC

AI Summary

  • Core Issue: The District failed to conduct required annual on-site reviews for all lunch-serving sites.
  • Impacted Requirements: Compliance with annual review criteria for the Child Nutrition Cluster program was not met.
  • Recommended Follow-Up: The District should improve its on-site review process to ensure all reviews are completed and deficiencies are addressed promptly.

Finding Text

Finding 2023-002 – SPECIAL TESTS Type: Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews Program: Child Nutrition Cluster (ALN 10.553 and 10.555) Condition: An on-site review was not completed for all sites in which lunches were served. Criteria: The District is required to complete an annual on-site review for all sites in which lunches are served. Cause: Management did not consistently follow established policy. Effect: On-site review required for a food serving location was not completed. In addition, non-compliance matters that may have been discovered during the on-site review may have been overlooked. Questioned Costs: None. Recommendation: We recommend that the District review their process for on-site reviews to ensure they are completed annually, that all requirements are met, and that deficiencies noted are addressed in a timely manner. Management’s Resp: We are in agreement with this finding.

Corrective Action Plan

October 24, 2023 Finding Number: 2023-002 – Significant Deficiency in Internal Control / Noncompliance – On-Site Reviews Condition: An on-site review was not completed for all sites in which lunches were served. Responsible Person: Kim Gagne – Director of Food Service Implementation Date: 10-24-2023 On-site reviews for Lunch and Breakfast are mapped out on the calendar to have completed by Kim Gagne before the due date of Feb 1st, for all 5 schools. This time line will give the time to make sure deficiencies are addressed and corrected. Sincerely, Stephen Grubaugh Director of Business Services

Categories

School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 950 2023-002
    Significant Deficiency
  • 951 2023-002
    Significant Deficiency
  • 952 2023-002
    Significant Deficiency
  • 953 2023-002
    Significant Deficiency
  • 954 2023-003
    Significant Deficiency
  • 955 2023-003
    Significant Deficiency
  • 956 2023-003
    Significant Deficiency
  • 957 2023-003
    Significant Deficiency
  • 958 2023-003
    Significant Deficiency
  • 959 2023-004
    Material Weakness Repeat
  • 960 2023-004
    Material Weakness Repeat
  • 961 2023-004
    Material Weakness Repeat
  • 962 2023-004
    Material Weakness Repeat
  • 963 2023-004
    Material Weakness Repeat
  • 577391 2023-002
    Significant Deficiency
  • 577392 2023-002
    Significant Deficiency
  • 577393 2023-002
    Significant Deficiency
  • 577394 2023-002
    Significant Deficiency
  • 577395 2023-002
    Significant Deficiency
  • 577396 2023-003
    Significant Deficiency
  • 577397 2023-003
    Significant Deficiency
  • 577398 2023-003
    Significant Deficiency
  • 577399 2023-003
    Significant Deficiency
  • 577400 2023-003
    Significant Deficiency
  • 577401 2023-004
    Material Weakness Repeat
  • 577402 2023-004
    Material Weakness Repeat
  • 577403 2023-004
    Material Weakness Repeat
  • 577404 2023-004
    Material Weakness Repeat
  • 577405 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $498,750
84.010 Title I Grants to Local Educational Agencies $342,125
10.553 School Breakfast Program $171,345
84.367 Improving Teacher Quality State Grants $26,691
84.424 Student Support and Academic Enrichment Program $22,896
84.196 Education for Homeless Children and Youth $6,539
84.425 Education Stabilization Fund $1,980
10.649 Pandemic Ebt Administrative Costs $627