Finding Text
Information on the Federal Program: Governor's Emergency Education Relief Fund (CFDA Number 84.425C) – U.S. Department of Education
Criteria: PL 116-260 Consolidated Appropriations Act Section 312(c)(2)
Grant funds must be used to provide emergency support to institutions of higher education that have been significantly impacted by coronavirus to support the ability to continue to provide educational services and support the on-going functionality of the institution.
Condition and context: Out of a population of 62 expenditures made from GEER funds totaling $324,757.83, we sampled 4 expenditures totaling $17,268.97. Out of this sample, $5,245 were spent on activities other than those outlined in the CRRSA Act and Grant Agreement.
Questioned Cost: $5,245
Cause: The University used a portion of GEER funds to purchase bounce houses, waterslides, and other inflatable entertainment for a Pre-College Academy Event.
Effect: The University is not in compliance with the allowable activities outlined by the awarding agency.
Recommendation: We recommend the University must ensure staff working in federal grant expenditures are provided adequate training to understand the specific requirements of each grant and federal spending in general, including the factors affecting allowability of costs, that costs are necessary and reasonable for the performance of the award, and that sufficient documentation is maintained.