Finding Text
Criteria: Allowable Costs/Activites 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 for ESSER II. Questioned Costs: The questioned cost is $7,875: $3,598 in 2540-300 and $4,277 in 2540-500. Context: The District budgeted $32,380 for 27 camera licenses in 2540-300 and $27,317 for 17 indoor cameras, 11 outdoor cameras, and $488 shipping and handling in 2540-500 for a total of $59,697. These budgeted items were present on one invoice. The actual total on the invoice was $51,822, as the District only purchased 24 camera licenses, 17 indoor cameras, 9 outdoor cameras, and the shipping and handling was only $408. The cost as estimated on the budget was the amount reported as of the 11/30/23 expenditure report, which is the final report. Effect: There is an increased risk that these funds will be subject to repayment as they were incorrectly submitted for reimbursement. The District did not file an accurate final expenditure report at 11/30/23. Cause: The District purchased less cameras and licenses than budgeted, but mistakenly picked up the budgeted total on the 11/30/23 expenditure report. 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.