Finding Text
Assistance Listing Number 84.425 Education Stabilization Fund
Department of Education
Passed Through North Dakota Department of Public Instruction
Passed Through Turtle Mountain Band of Chippewa Indians
Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Criteria
Costs charged to the program should 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
The District incurred the following expenditures to the program with the following items noted:
Check 236621 Dated 12/20/2023 for $49,600
The expenditure amount for Health Eating and Living workshop that did not appear
to be reasonable for the performance of the federal award. No documentation was
available to account for the supplies and other costs included in the check amount.
Check 236241 Dated 11/22/2023 for $49,394
The expenditure amount for a Video Editing class that did not appear to be
reasonable for the performance of the federal award. In addition, the amounts paid
to the vendor for computer purchases exceeded market value.
Check 238235 Dated 5/6/2024 for $676
The expenditure was for staff travel. In accordance with District policies, a Staff
Travel Request Form is required. This form was not maintained.
Context
In a total population exceeding 250 expenditures, forty (40) transactions were tested. Three (3)
of these transactions were found with exceptions.
Cause
The District did not properly obtain all invoice documentation and proper review to ensure
expenditures were necessary and reasonable for the performance of the federal award.
Effect
The District may have incurred costs deemed excessive for the grant.
Questioned Costs
$99,670
Repeat Finding
This is not a repeat finding.
Recommendation
Recommend the District to review all compliance requirements of federal programs to ensure they
have procedures to ensure compliance with those requirements.
Management’s Response
See corrective action plan.