Finding Text
Federal Agency: U.S. Department of Education Federal Program Name: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425V210045, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 8425D200045 Award Period: July 1, 2021 - September 30, 2023 Type of Finding: ? Material Weakness in Internal Control over Compliance and Other Matter Criteria or specific requirement: Uniform Guidance Cost Principles 200.412 note that "it is essential that each item of cost incurred for the same purpose be treated consistently in like circumstances either as a direct or an indirect cost in order to avoid possible double-charging of Federal Awards.? Condition: During our testing of the Schedule of Expenditures of Federal Awards, it was noted that the School had charged the same expenditures to both the Education Stabilization Fund and the Emergency Connectivity Fund. Questioned costs: N/A Context: The School charged two expenditures for a total of $13,880 to both the Education Stabilization Fund and the Emergency Connectivity Fund. Cause: The School did not realize that the Emergency Connectivity Funds were also federal funds. The School did not have proper internal controls in place to identify the Emergency Connectivity fund as a federal program and ensure costs were not charged to both programs. Effect: The School charged the same expenditures to multiple federal programs. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the School review its controls over charging costs to federal programs to ensure no costs are charged to multiple federal programs. Views of responsible officials: There is no disagreement with the audit finding.