Finding Text
Criteria: Title 7, Subtitle B, Chapter XVII, Part 1734, Paragraph 22(e) states that financial assistance from Federal sources will not be considered as matching contributions. Condition: The District used ESSER 3 grant funding as the matching contribution requirement for its USDA Distance Learning & Telecommunication grant. Questioned Costs: $5,791 - the amount of match required by the USDA Distance Learning & Telecommunication grant and claimed as an ESSER 3 expenditure. Context: District claimed reimbursement through the ESSER 3 grant program for the local match of the USDA Distance Learning & Telecommunication grant, and received such reimbursement from the pass through entity. Effect: The District received $5,791 of ESSER 3 funding by claiming a nonallowable expenditure. Cause: District management was unfamiliar with the regulations regarding federal grant matching. Management received erroneous guidance from another District, but did not verify the accuracy of the guidance. Recommendation: Management should familiarize itself with all grant regulations of all grants received, especially those that are unfamiliar to the District. Management Response: Management (or responsible employees) will enroll in training and become educated with all compliance requirements of new grant programs.