Finding Text
Criteria or Specific Requirement: Per the OMB Compliance Supplement: Allowable Costs/Cost Principles, an allowable cost must conform to any limitations or exclusions set forth in 2 CFR Part 200, Subpart E or in the federal award as to types or amount of cost items. The grant budget determines the amount and type of costs that are allowable for the program. Condition: The District expended amounts in excess of the grant budget. Questioned Costs: $106,440. Context: The District continued to claim expenditures for which there was no avaliable budget. Effect: Unallowable costs were reimbursed by the federal award. Cause: The District's internal controls did not affectively monitor the grant. Recommendation: The District should monitor the grant more accurately and only claim expenditures to the extent to which they have been budgeted for. Management's Response: The District agrees with the finding and a corrective action plan will be implemented.