Finding Text
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: The District submitted budgeted expenditures for reimbursement instead of actual expenditures. Questioned Costs: The questioned cost $5,448. Context: The District claimed a total of $159,716 of salaries for cost object and function 1000-100. This is the total expenditures claimed across the 07/01/24 - 08/31/25 grant reporting period. Of the total, $16,503 were claimed in FY25. Per review of grant expenditures, the District could only locate $11,055 of eligible salaries with appropriate back-up. The difference of $5,448 is questioned costs. Effect: There is an increased risk that these funds will be subject to repayment as they were incorrectly submitted for reimbursement. Cause: This was an oversight by management personnel in the District. The District mistakenly reported the wrong total on the general ledger report used to claim expenses. Recommendation: We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.