Finding Text
2023-005 – PERIOD OF PERFORMANCE
Type: Significant Deficiency in Internal Control / Non-compliance
Program: ALN 84.425 Education Stabilization Fund, COVID-19 - ESSER II – Credit Recovery
Criteria: As detailed by 2 CFR 200.308, 2 CFR 200.309, and 2 CFR 200 403(h), A non-federal entity may only charge allowable costs incurred 1) during the approved budget period, or 2) before the approved budget period if authorized by the federal awarding agency or pass-through entity.
Condition: During testing of amounts charged to the grants, it was noted that an amount charged to the grant was incurred outside the approved budget period of performance.
Cause/Effect: This condition appears to be the result of a misunderstanding of costs allowed under this grant. These costs were not in compliance with 2 CFR 200.
Recommendation: We recommend that the District review all grant agreements to gain a thorough understanding of the period of performance for each grant and then establish/modify internal controls to assure that only costs incurred within the approved budget period of performance are charged to the grant.
View of Responsible
Official: Management is in agreement with this recommendation