Finding 577304 (2023-005)

- Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2023-10-27

AI Summary

  • Core Issue: Indirect costs charged to the grant exceeded the approved budget.
  • Impacted Requirements: Federal funds must align with Uniform Guidance and Michigan Department of Education compliance.
  • Recommended Follow-up: Review and adjust indirect cost claims to ensure they match the approved budget.

Finding Text

Criteria – Federal funds must be used only for activities allowed in accordance with the Uniform Guidance, Michigan Department of Education compliance requirements, and must be consistent with the approved budget. Condition – During our review of budget and grant expenses, it was noted that indirect costs charged to the grant were in excess of the approved budget. Questioned Costs – Unknown Cause/Effect – The School District claimed reimbursement for expenditures which were not consistent with the approved budget.

Categories

Cash Management

Other Findings in this Audit

  • 858 2023-003
    Significant Deficiency
  • 859 2023-004
    Material Weakness
  • 860 2023-004
    Material Weakness
  • 861 2023-004
    Material Weakness
  • 862 2023-005
    - Repeat
  • 577300 2023-003
    Significant Deficiency
  • 577301 2023-004
    Material Weakness
  • 577302 2023-004
    Material Weakness
  • 577303 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $5.32M
84.010 Title I Grants to Local Educational Agencies $1.86M
10.555 National School Lunch Program $551,389
84.027 Special Education_grants to States $530,376
10.553 School Breakfast Program $297,515
84.367 Improving Teacher Quality State Grants $173,552
84.424 Student Support and Academic Enrichment Program $136,248
10.582 Fresh Fruit and Vegetable Program $48,295
84.048 Career and Technical Education -- Basic Grants to States $47,948
12.002 Procurement Technical Assistance for Business Firms $33,823
10.559 Summer Food Service Program for Children $17,064
84.173 Special Education_preschool Grants $16,167
84.365 English Language Acquisition State Grants $10,456
93.778 Medical Assistance Program $7,265
10.185 Local Food for Schools Cooperative Agreement Program $6,148
10.649 Pandemic Ebt Administrative Costs $3,135