Finding Text
Program Name: COVID-19: Epidemiology and Laboratory Capacity for Infectious Diseases Assistance Listing Number: 93.323 Pass-Through Agency: Los Angeles County Office of Education Federal Agency: U.S. Department of Health and Human Services Criteria The United States Department of Education has approved a delegation agreement with the California Department of Education (CDE) that authorizes the CDE to establish indirect cost rates for California local education agencies (LEAs). The CDE has been delegated authority to calculate and approve indirect cost rates annually for LEAs. Education Code Section 38101(c) limits school district indirect costs to the lesser of the District?s individual CDE approved indirect cost rate or the statewide average indirect cost rate for the Epidemiology and Laboratory Capacity for Infectious Diseases Program in fiscal year 2021-2022. Condition The District charged excess indirect costs totaling $1,550 to the Epidemiology and Laboratory Capacity for Infectious Diseases Program. Questioned Costs The conditioned identified above resulted in $1,550 of questioned costs for unallowable indirect costs charged to the grant. Context The condition was identified through recalculation of the total indirect costs charged to the federal program. Total indirect costs of $111,031 was charged to the grant. Effect The District has charged unallowable expenditures to the federal program. Cause The condition identified appears to be due to clerical errors when the District was calculating the indirect cost expenditures. Repeat Finding No Recommendation It is recommended that the District implement a review process for indirect costs.