FAC Explorer

Finding 951081 (2023-001)

Significant Deficiency
Requirement
AB
Questioned Costs
$1
Year
2023
Accepted
2024-03-08
Audit: 294314
Organization: Oakley Union Elementary School District (CA)
Auditor: Christy White INC

AI Summary

  • Answer: The District improperly charged $26,667 in unallowable indirect costs to specific grants.
  • Trend: This issue indicates a potential pattern of misallocating costs across grant funding.
  • List: Follow up by reviewing cost allocation practices and providing training on allowable expenses for grant management.

Finding Text

Condition: During our compliance procedures related to activities allowed or unallowed, we noted that the District charged unallowable indirect costs totaling $26,667 to the ELO Grant and ESSER III: Learning Loss portions of the ESF Program.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 374635 2023-001
    Significant Deficiency
  • 374636 2023-001
    Significant Deficiency
  • 374637 2023-001
    Significant Deficiency
  • 374638 2023-001
    Significant Deficiency
  • 374639 2023-001
    Significant Deficiency
  • 374640 2023-001
    Significant Deficiency
  • 374641 2023-001
    Significant Deficiency
  • 951077 2023-001
    Significant Deficiency
  • 951078 2023-001
    Significant Deficiency
  • 951079 2023-001
    Significant Deficiency
  • 951080 2023-001
    Significant Deficiency
  • 951082 2023-001
    Significant Deficiency
  • 951083 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $503,457
10.553 School Breakfast Program $163,220
10.555 National School Lunch Program $109,448
84.367 Improving Teacher Quality State Grants $90,810
84.027 Special Education_grants to States $59,091
84.173 Special Education_preschool Grants $37,402
84.424 Student Support and Academic Enrichment Program $28,168
93.575 Child Care and Development Block Grant $23,790
84.425 Education Stabilization Fund $2,283
84.365 English Language Acquisition State Grants $786