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 did not submit accurate expenditure reports by claiming an expense before the grant start date. The grant start date was January 19, 2022 and the District claimed an expense in account 1000-300 that was paid September 17, 2021. Questioned costs: $1,160 in account 1000-300. Context: The District claimed an expense that was unallowed as it was before the grant start date. Effect: The District overstated their purchased services in account 1000-300 by claiming an expense before the grant start date. Cause: The District did not employ proper oversight to ensure that the quarterly expenditure reports claimed allowable expenses after the grant start date. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that expenditure reports are reviewed for allowable expenses and that all expenses are after the grant start date before submitting the reports. Management response: The District will take the necessary steps to claim allowable expenses on future expenditure reports.