Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.
Finding 2023-003 Other Matter – Unallowable costs
United States Department of Education – Passed-through Louisiana Department of Education
Education Stabilization Fund – ALN #84.425 – Program Year 2021
Criteria: According to 2 CFR 200.405 Allocable costs, “any cost allocable to a particular Federal award under
the principles provided for in this part may not be charged to other Federal awards to overcome
fund deficiencies, to avoid restrictions imposed by Federal statutes, rgulations, or terms and
conditions of the Federal awards, or for other reasons.”
Condition: The School charged the same salary expense to two different federal grants
Cause: The School did not implement appropriate controls to ensure expenses were not charged in full to
multiple federal grants.
Effect: Unallowable costs could be charged to federal grants and may be required to be repaid to the
federal agency.
Questioned Costs: $2,210. This is the total of one payroll amount found to have been reimbursed from two
federal grants.
Recommendation: We recommend that the School design and implement controls to ensure expenses are
not charged in full to multiple grants.
Management Response: See corrective action plan on page 37.