Finding Text
2021/2022-018 Coronavirus Relief Funding (CRF) Reporting CFDA Title: Coronavirus Relief Funds. CFDA Number: 21.019. Federal Award Number: N/A. Federal Agency: U.S. Department of Treasury. Pass-through Entity: Montana Governor’s Office. Condition: The District reported the CRF funding received for Local Over schedule Transportation as expended which was not supported by the accounting records. Criteria: CRF Local Over Schedule Transportation monies were for additional pupil transportation related expenses related to the Coronavirus. Those expenditures related to this funding should be separately identified in the accounting system to support the amount reported. Context: We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. We scheduled the expenditure activity of the CRF funding for testing and reviewed supporting schedule of all CRF funding expenditures provided by the client. Cause: The District was not properly accounting for the CRF funding as provided by the Montana Office of Public Instruction chart of accounts and did not code expenditures related to the funding directly to the grant monies. Recommendation: We recommend the District identify directly any expenditures which were for additional pupil transportation costs related to Coronavirus, then return any funding received which was not expended.