Finding Text
U.S. DEPARTMENT OF EDUCATION COVID-19 Education Stabilization Fund - Assistance Listing 84.425U passed through the Pennsylvania Department of Education; Grant Period - Year Ended June 30, 2022. Criteria: In accordance with Title 2 CFR Section 200.405(c) of the Uniform Guidance, any cost allocable to a particular federal award may not be charged to other federal awards except when shifting costs that are allowable under two or more federal awards in accordance with existing federal statutes, regulations, or the terms and conditions of federal awards. Condition: The District allocated duplicate costs to both the CRRSA Act ESSER II Fund and ARP Act ESSER III Fund programs. Cause: The District allocated costs to the programs by posting year end adjusting journal entries instead of charging costs directly to the programs as costs were incurred. As a result, costs were duplicated. Effect: Expenditure of federal awards was overstated. Questioned Costs: Known questioned costs totaled $21,229. Perspective Information: Not applicable. Identification of Repeat Findings: Not applicable. Recommendation: The District should record costs that are directly allocable to federal programs when costs are incurred to reduce the risk of duplicating costs allocated to federal awards. Views of Responsible Officials: Management agrees with the finding. Planned Corrective Action: See District?s corrective action plan.