FAC Explorer

Finding 374635 (2023-001)

Significant Deficiency
Requirement
AB
Questioned Costs
$1
Year
2023
Accepted
2024-03-08
Audit: 294314
Organization: Oakley Union Elementary School District (CA)
Auditor: Christy White INC

AI Summary

  • Answer: The District improperly charged $26,667 in unallowable indirect costs to specific grants.
  • Trend: This issue indicates a potential pattern of misallocating costs across grant funding.
  • List: Follow up by reviewing cost allocation practices and providing training on allowable expenses for grant management.

Finding Text

Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.

Corrective Action Plan

It was determined at the end of the 2022-2023 school year that $26,667 of indirect costs were 2022-2023 school year, we were informed that the guidelines changed for some funding sources regarding indirect costs. We will be correcting the action as instructed in our books and will implement an annual review process for funding sources to ensure that we are able to implement all guidelines.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 374636 2023-001
    Significant Deficiency
  • 374637 2023-001
    Significant Deficiency
  • 374638 2023-001
    Significant Deficiency
  • 374639 2023-001
    Significant Deficiency
  • 374640 2023-001
    Significant Deficiency
  • 374641 2023-001
    Significant Deficiency
  • 951077 2023-001
    Significant Deficiency
  • 951078 2023-001
    Significant Deficiency
  • 951079 2023-001
    Significant Deficiency
  • 951080 2023-001
    Significant Deficiency
  • 951081 2023-001
    Significant Deficiency
  • 951082 2023-001
    Significant Deficiency
  • 951083 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $503,457
10.553 School Breakfast Program $163,220
10.555 National School Lunch Program $109,448
84.367 Improving Teacher Quality State Grants $90,810
84.027 Special Education_grants to States $59,091
84.173 Special Education_preschool Grants $37,402
84.424 Student Support and Academic Enrichment Program $28,168
93.575 Child Care and Development Block Grant $23,790
84.425 Education Stabilization Fund $2,283
84.365 English Language Acquisition State Grants $786