Finding Text
FEDERAL AWARD PROGRAM: 84.425 Elementary and Secondary School Emergency Relief Fund
SPECIFIC REQUIREMENT: Indirect expenditures should be within the ODE approved indirect rate.
CONDITION: During our testing of indirect expenditures, it was noted that the District overcharged the indirect
expenditures due to being calculated off of estimates rather than actual expenditures.
QUESTIONED COSTS:
CONTEXT: Indirect expenditures were overcharged.
EFFECT: Indirect expenditures were overcharged.
CAUSE: The District calculated indirect expenditures based on estimates rather than actual expenditures.
RECOMMENDATION: We recommend the District charge indirect expenditures based on actual expenditures.
VIEWS OF RESPONSIBLE OFFICIALS: The District completed the correcting journal entry 2179 to bring grant
expenditures in agreement with Schedule of Expenditures of Federal Awards dated 6/30/24. In the future when journal
entries are being done a separate worksheet will be prepared to go along with journal entry support to show calculations
and how expenditures will tie to actual general ledger expenditures.