Finding Text
Information on the Federal Program
Federal Agency: United States Department of Education
Program Names: Special Education Cluster (IDEA)
AL: 84.027, 84.173
Federal Award Year: 2023
Criteria: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations.
Condition Found: During our audit we noted the Organization had served children under the grant program that did
not meet the activities allowable under the grant as follows:
- For one child tested, we were unable to verify if the services provided were documented in
the CINC service logs were allowable activities under the grant.
Context: Of the nonstatistical sample of 40 children tested under the Part B program, one child served did not have adequate documentation retained supporting an allowable activity in line with the grant requirements.
Questioned Costs: None noted.
Cause and Effect: The Organization was unaware of the Allowable Costs and Cost Principles requirements as to the
requirements of the Part B program.
Identification as a Repeat Finding, if applicable
N/A
Recommendation: We recommend the Organization implement a process to review all child files and service logs
charged to the Part B program to verify the services performed within the notes were properly documented and the activities are allowable under grant requirements.
Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan.