Finding 2395 (2023-002)

Program: Coronavirus State and Local Fiscal Recovery Funds ALN # 93.323 Program Requirement: Reporting Criteria: Amounts reported in the Final Expenditure Report should agree to underlying documentation and indirect cost calculations. Condition: The indirect cost per the final expenditure report was based on a previous year rate resulting in an incorrect amount. Context: The annual expenditure report contained an error. Cause: The District used the previous year’s indirect cost rate for reporting purposes instead of the current year indirect cost rate. Effect: The Expenditure report contained an error. The District will file an amended report. Questioned Costs: No Repeat Finding: No Recommendation: To ensure reports are filed correctly, the District needs to review the amounts reported and supporting documentation. Views of Responsible Officials: The District agrees with the recommendation.