Finding 960031 (2023-003)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-03-22

AI Summary

  • Core Issue: The District overcharged the Education Stabilization Fund by $12,090 for software costs, violating funding criteria.
  • Impacted Requirements: Funds from the Education Stabilization Fund cannot be used for costs covered by other federal grants.
  • Recommended Follow-Up: The District should repay the overcharged amount or submit qualifying expenses for 2024; they will also review grant reconciliation processes.

Finding Text

U.S. Department of Education Pass-Through Iowa Department of Education Education Stabilization Fund: 84.425B COVID-19 Discretionary Grants: Rethink K-12 Education Models Grants 84.425U COVID-19 ARP Elementary and Secondary School Emergency Relief Fund (ARP-ESSER) Federal Award Year: 2023 Finding: The District overcharged the Education Stabilization Fund program for software costs. Criteria: When the U.S. Department of Education (ED) awarded ESSER I, II and III funds to states it noted the funds should “not be included as a cost or used to meet cost-sharing or matching requirements of any other federally financed program in either the current or a prior period.” Condition: The District expended Education Stabilization Fund program funding to purchase software, but received a Rethink K-12 Education Models Discretionary Grant (84.425B) for the item. Cause: The District did not tie out all ESSER funds at the end of the year to ensure accuracy in amounts charged. Questioned Costs: $12,090 Effect: The District overspent allowable funds as approved by the Iowa Department of Education for software by $12,090. Context: The District charged two grants for the same software item. The questioned costs are 1.4% of total program expenditures. Identification as a repeat finding: This is not a repeat finding. Recommendation: We recommend the District repay the amount overcharged or submit qualifying expenses in 2024 for the grant award. Response and Corrective Action Plan: The District will review current processes for grant reconciliation.

Categories

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 383587 2023-003
    Significant Deficiency
  • 383588 2023-003
    Significant Deficiency
  • 383589 2023-003
    Significant Deficiency
  • 960029 2023-003
    Significant Deficiency
  • 960030 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $781,231
84.010 Title I Grants to Local Educational Agencies $187,404
10.555 National School Lunch Program $95,340
10.553 School Breakfast Program $75,891
84.027 Special Education_grants to States $64,423
84.367 Improving Teacher Quality State Grants $33,487
10.559 Summer Food Service Program for Children $18,890
84.048 Career and Technical Education -- Basic Grants to States $11,431
84.424 Student Support and Academic Enrichment Program $10,644