Finding 1167738 (2025-003)

Finding IDEA Flow Through -2025; Criteria: Allowable Costs/Activities Allowed. The District is required to report allowable costs/activities allowed based on the grant, the grant budget and for the period of the grant. Condition: An amount claimed on the 6/30/2025 expenditure report included an expense that had been claimed on the IDEA Preschool 6/30/2025 expenditure report. Questioned Costs: Total questioned costs of $2,301. Expense was claimed in two different grants. Context: The expense for the IDEA Flow Through and IDEA Preschool grants were maintained in the same expense account and when reporting expenses for the 6/30/2025 expenditure report, the same amount was mistakenly used in both grants. Effect: The District did not file an accurate expenditure report at 6/30/2025 resulting in $2,301 of expenses claimed across different grants. Cause: The District uses the same expense account for payments for IDEA Preschool and IDEA Flow Through for their special education cooperative and claimed the same expense twice. Recommendation: We recommend having separate accounts for expenses for grants and reviewing the general ledger for unallowable expenses before entering into the expenditure reports and submiting. Management response: The District will review the general ledger for unallowable expenses before submitting quarterly reports.