Finding Text
Allowable Costs/Activites Allowed. The District is required to report allowable costs/activites allowed based on the grant, the grant budget and for th period of the grant. Condition: The amount claimed on the June 30, 2023 ESSER 3 expenditure report included an expense that had been claimed on the 6/30/22 ESSER 2 expenditure report. Questioned Costs - $$7,296.62; Salary in 1000-100 of $5,365.50 and benefits in 1000-200 of $1,931.12. Context: It was noted that a journal entry to reclassify expenses included an expense from June 2022 that were already claimed when reviewing the journal entries with the client. Effect: The District did not file an accurate expenditure report at June 30, 2023. Cause: The District claimed the same expense in 2022 and 2023. Recommedation: To review the general ledger for duplicate or unallowable epenses before entering into the expenditure report and submitting. Management's response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.