Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation):
Allowable Costs/Cost Principles: To be allowable grant expenditures, the expenditures must be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR Part 200, Subpart E.
Condition:
Expenditures were overclaimed on the Community Partnership grant for fiscal year 2024 in the amount of $36,000.
Questioned Costs:
The District claimed $40,338 of instruction related purchased services expenditures (code 1000-300), but only incurred costs of $4,338 for the same category of expenditures.
Context:
The District has contacted the pass-through agency for guidance on how to correct the issue. The Schedule of Federal Awards has been adjusted to exclude the questioned costs and therefore, only includes the allowable costs.
Effect:
The granting agency may request the District to repay the funds.
Cause:
The overclaimed funds appear to be the result of a typographical error and the lack of proper review of grant expenditure reports.
Recommendation:
We recommend that the District review all grant expenditure reports to ensure that all expenditures charged to grants are properly reported prior to requesting reimbursement from the granting agency.
Management's response:
See District's corrective action plan.