Finding 30492 (2022-003)

2022-003 Overdrawn Grant Federal Agency: U.S. Department of Education Federal Program Titles: IDEA Part B Section 611 Discretionary Low Incidence CFDA Number: 84.027 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A180087 Condition: The Cooperative inadvertently made a draw on their IDEA Part B Section 611 Discretionary Low Incidence grant that had already been claimed. Because of this, the Cooperative received excess grant receipts. Criteria: A reconciliation of the Cooperatives grant project detail to the grant claims showed less expenses than grant revenues. Cause: The Cooperative did not reconcile expenses to grant draws. Effect: The revenue claimed on the Cooperative?s grant draws was not correct, thus requiring a payable back to the State of Minnesota for $79,314 to remit the overdrawn amount. Recommendation: The Cooperative should compare expenses coded to each grant finance code with draws made. Management Response: There is no disagreement with the audit finding.