FAC Explorer

Finding 389882 (2023-002)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-03-29
Audit: 300769
Organization: Weld County School District Re-8 (CO)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Indirect costs were charged at an incorrect rate of 28.58%, exceeding the allowable 28.39%.
  • Impacted Requirements: Compliance with Appendix VII to Part 200, which mandates accurate indirect cost rate calculations for Federal awards.
  • Recommended Follow-Up: The District should verify all direct journal entries and ensure total indirect costs for the grant stay within allowable limits.

Finding Text

Criteria or Specific Requirement: Appendix VII to Part 200 - Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A separate indirect cost rate is usually necessary for each department or agency of the unit claiming indirect costs under Federal Awards. Condition: Indirect costs were calculated using a rate of 28.58% which exceeded allowable rate of 28.39%. Questioned Costs: $967.88 Context: Comparison of the actual indirect rate calculated by fiscal 2023 expenses compared to the allowed indirect rate. Cause: The District relied on CDE website for calculation of indirect cost rate instead of calculating it themselves resulting in an incorrect rate being applied. Effect: Indirect costs reimbursed were more than allowable rate. Repeat Finding: No Recommendation: We recommend the District review its indirect cost journal entry after verifying all direct journal entries are posted and total indirect costs for the three year grant are within the allowable amount. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

COVID-19 Education Stabilization Fund Cluster – Assistance Listing No. 84.425 Recommendation: We recommend The District not rely on the CDE website for indirect cost calculation. Internal controls should be improved to calculate indirect costs based on the approved CDE rate and the actual expenditures during the fiscal year and the journal entry is posted once The District is confident the general ledger is complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Ensure prior to recording the indirect cost Journal Entry Weld County School District 8 will have all general ledger entries posted, and has received the approriate rate percenatge from the grantor. No activity is posted to the grant after the indirect cost allocation has been calculated and recorded. Names of the contact persons responsible for corrective action: Jessica Holbrook and Jennifer Archuleta Planned completion date for corrective action plan: June 30, 2024 If the Department of Education has questions regarding this plan, please call Jessica Holbrook at 303-857-3210.

Categories

Questioned Costs

Other Findings in this Audit

  • 389883 2023-002
    Significant Deficiency
  • 389884 2023-002
    Significant Deficiency
  • 389885 2023-002
    Significant Deficiency
  • 389886 2023-002
    Significant Deficiency
  • 966324 2023-002
    Significant Deficiency
  • 966325 2023-002
    Significant Deficiency
  • 966326 2023-002
    Significant Deficiency
  • 966327 2023-002
    Significant Deficiency
  • 966328 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Individuals with Disabilities Education Act Part B $959,914
84.425 Covid-19: Education Stabilization Fund Esser II $835,884
10.555 National School Lunch Program $613,827
84.010 Title I, Part A $450,394
84.425 Covid-19: Education Stabilization Fund Arp Esser III - Set Aside $377,021
10.553 School Breakfast Program $248,044
84.425 Covid-19: Education Stabilization Fund Arp Esser III $244,888
93.575 Child Care Assistance Block Grant - Child Care Stabilization $150,750
10.555 Donated Commodities $95,152
84.367 Title Ii, Part A $75,547
84.010 Title I, Part A: Easi Cohort 4 $65,000
10.555 Supply Chain Assistance $62,292
84.365 Title Iii, Part A $45,892
84.425 Covid-19: Geer II - Governor's Emergency Education Relief Fund $44,521
84.424 Title IV-A $37,851
84.173 Individuals with Disabilities Education Act Preschool $34,440
84.425 Covid-19: Arp Esser III - State Set Aside Esser III Supplemental $25,409
10.559 Summer Food Service Program for Children $22,505
84.323 Multi-Tiered Systems of Supports $17,946
84.011 Title I, Part C $17,872
84.027 Covid-19 Arp: Individuals with Disabilities Education Part B $14,689
84.425 Covid-19: Education Stabilization Fund Esser II for Students with Disabilities $11,309
84.048 Carl Perkins: Career and Technical Education $10,567
84.010 Title I, Eligible Homeless Children Set-Aside $7,458
10.649 Covid-19 Snap Cn Local P-Ebt $6,391
84.425 Covid-19: Arp Esser III - State Set Aside Esser III Supplemental Learning Loss 20% Set Aside $4,014
84.425 Covid-19: Arp Esser II State Set Aside, Rural Program Development $2,557
84.365 Title III Set Aside: Immigrant: Every Student Succeeds Act (essa) $2,039
84.425 Covid-19: Esser III Arpa 9.5% State Set Aside, Easi $1,000