FAC Explorer

Finding 627499 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 41523
Organization: Gresham-Barlow School District 10jt (OR)
Auditor: Pauly Rogers CO PC

AI Summary

  • Core Issue: The district exceeded allowable indirect costs due to an incorrect cost rate calculator.
  • Impacted Requirements: The district must adhere to federal guidelines on indirect cost rates for programs.
  • Recommended Follow-Up: Establish a review process to verify the accuracy of indirect cost calculations.

Finding Text

SECTION II ? FINANCIAL STATEMENT FINDINGS - NONE SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-FA-1 Indirect Costs over allowable amount ? Significant Deficiency Federal Program: AL 84.010 Title IA Condition: Internal controls should be in place to ensure that an overexpenditure in indirect costs does not take place by the district. Criteria: The District is required to use an indirect cost rate for each program, and is required not to spend indirect costs over that amount. Effect: Without a proper review and allowable indirect cost calculator the District will not be able to determine allowable costs. Cause: The District?s indirect cost rate calculator was incorrect causing the excess costs. Recommendations: Implement a review process to ensure calculations were conducted correctly.

Categories

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 51057 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund Esser I $5.61M
10.555 National School Lunch Program $3.51M
84.027 Special Education_grants to States $1.84M
32.009 Emergency Connectivity Fund $763,778
10.553 School Breakfast Program $656,765
84.367 Title Iii: Improving Teacher Quality State Grants $412,617
84.425 Education Stabilization Fund Esser II $385,964
10.555 Donated Commodities $311,036
10.559 Summer Food Service Program for Children $155,058
84.048 Career and Technical Education - Basic Grants to States $127,162
84.010 Title I Grants to Local Educational Agencies $124,660
84.424 Student Support and Academic Enrichment Program $123,427
10.558 Child and Adult Care Food Program $87,005
84.287 Twenty-First Century Community Learning Centers $73,807
93.658 Foster Care_title IV-E $33,315
84.173 Special Education_preschool Grants $10,676
45.310 Lsta Arpa State Grant $7,500
84.367 Improving Teacher Quality State Grants $7,217
10.649 Cnp Snap $5,814
10.665 Forest Service - Schools and Roads $5,188
84.196 Education for Homeless Children and Youth $3,808
84.365 English Language Acuisition State Grants $1,785
84.425 American Relief Program I $1,368