Finding Text
Reporting
Finding Type. Immaterial Noncompliance; Material Weakness in Internal Control over
Compliance
U.S. Department of Agriculture ‐
• Child Nutrition Cluster (ALN 10.553, 10.555, and 10.559); Passed through MDE; All
project numbers
Criteria. The Michigan Department of Education (MDE) requires that monthly meal claims be
submitted for reimbursement in a timely manner.
Condition. During our audit procedures over the Academy's procurement process, we noted that
the Academy had not been reimbursed for its May 2023 meal claims.
Cause. The Academy was in the process of transitioning its management team when the meal
counts were due to be logged into the MDE website. As a result, the food service director was left
without account access to log the meal claims. Upon having an account with MDE activated, the
claims were submitted for reimbursement. But, the May 2023 meal claims were deemed late and
reimbursement was disallowed.
Effect. The Academy did not follow MDE's requirements to timely report the May 2023 meal
claims and is in the process of appealing the forfeited reimbursement.
Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no
disallowed costs were identified.
Recommendation. We recommend that the Academy continue with its process of timely
submitting meal claim data, and, establishing a transition and/or contingency plan should the need
for new account access arise in future reporting periods.