Finding Text
Conditions:The District’s unrestricted indirect cost rate was not updated to reflect the District’s year end June 30, 2023 unrestricted indirect cost rate.
Criteria:The Elementary and Secondary School Emergency Relief III (ESSER III) grant allows unrestricted indirect costs over the life of the grant, (March 13, 2020 - September 30, 2024).The unrestricted indirect cost rate changes each school year and each year’s rate can be found on the Department of Public Instruction’s website.
Cause:The ESSER III grant indirect cost rate was not updated on the grant claims to reflect the current unrestricted cost rate for the year end June 30, 2023.
Effect:The effect of the incorrect higher cost rate caused the district to over claim indirect costs for ESSER III.
Recommendation:The District should amend its ESSER III claim using the correct rate. We recommend District personnel to review the indirect costs rates on their claims and compare them with the Department of Public’s website on indirect cost rates before claiming going forward.
Management Views and Corrective Action Plan: See corrective action plan 2023-003.