Finding Text
2023-001 - ACTIVITIES ALLOWED OR UNALLOWED / ALLOWABLE COSTS/COST PRINCIPLES
Program: ALN 84.425 Education Stabilization Fund, COVID-19 - ESSER III - Formula
Type: Significant deficiency in Internal Control / Immaterial non-compliance
Criteria: As detailed by 2 CFR 200.402, the total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits.
Condition: During testing of amounts charged to the grants, it was noted that payments for 6 laptops were charged to the grant but were not authorized by the grant.
Cause/Effect: This condition appears to be the result of a misunderstanding of costs allowed under this grant. These costs were not in compliance with 2 CFR 200.402.
Recommendation: We recommend that the District review all grant agreements to gain a thorough understanding of allowable costs and then establish/modify internal controls to assure that only allowable costs are charged to the grant.
View of Responsible
Official: Management is in agreement with this recommendation