FAC Explorer

Finding 51057 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 41523
Organization: Gresham-Barlow School District 10jt (OR)
Auditor: Pauly Rogers CO PC

AI Summary

  • Core Issue: The district exceeded allowable indirect costs due to an incorrect cost rate calculator.
  • Impacted Requirements: The district must adhere to federal guidelines on indirect cost rates for programs.
  • Recommended Follow-Up: Establish a review process to verify the accuracy of indirect cost calculations.

Finding Text

SECTION II ? FINANCIAL STATEMENT FINDINGS - NONE SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-FA-1 Indirect Costs over allowable amount ? Significant Deficiency Federal Program: AL 84.010 Title IA Condition: Internal controls should be in place to ensure that an overexpenditure in indirect costs does not take place by the district. Criteria: The District is required to use an indirect cost rate for each program, and is required not to spend indirect costs over that amount. Effect: Without a proper review and allowable indirect cost calculator the District will not be able to determine allowable costs. Cause: The District?s indirect cost rate calculator was incorrect causing the excess costs. Recommendations: Implement a review process to ensure calculations were conducted correctly.

Corrective Action Plan

The District?s Indirect costs worksheet to determine allowable costs had an error in the calculation. The District has addressed the cause of the error and future amounts should calculate correctly.

Categories

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 627499 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund Esser I $5.61M
10.555 National School Lunch Program $3.51M
84.027 Special Education_grants to States $1.84M
32.009 Emergency Connectivity Fund $763,778
10.553 School Breakfast Program $656,765
84.367 Title Iii: Improving Teacher Quality State Grants $412,617
84.425 Education Stabilization Fund Esser II $385,964
10.555 Donated Commodities $311,036
10.559 Summer Food Service Program for Children $155,058
84.048 Career and Technical Education - Basic Grants to States $127,162
84.010 Title I Grants to Local Educational Agencies $124,660
84.424 Student Support and Academic Enrichment Program $123,427
10.558 Child and Adult Care Food Program $87,005
84.287 Twenty-First Century Community Learning Centers $73,807
93.658 Foster Care_title IV-E $33,315
84.173 Special Education_preschool Grants $10,676
45.310 Lsta Arpa State Grant $7,500
84.367 Improving Teacher Quality State Grants $7,217
10.649 Cnp Snap $5,814
10.665 Forest Service - Schools and Roads $5,188
84.196 Education for Homeless Children and Youth $3,808
84.365 English Language Acuisition State Grants $1,785
84.425 American Relief Program I $1,368