Finding Text
2022-002 Activities Allowed or Unallowed Education Stabilization Fund 84.425 Covid 19 Passed through the Department of Education Compliance Finding Condition The School District was originally requesting reimbursement for unallowed transportation costs. Criteria Only allowable costs under the program should be reported and claimed as federal expenditures. Cause The School believed any transportation costs incurred were an eligible expense under the guidelines for the Education Stabilization Fund. The School reported, on the quarterly cash on hand reports, costs for transportation that were not eligible. Effect The reporting of the expenditures on the cash on hand quarterly reports that were not eligible resulted in the school district receiving funds in advance of the actual eligible expenditures being incurred and resulting in a significant deferred revenue at year end. Recommendation Management should ensure only eligible expenses are reported as federal expenditures. The business office personnel and the federal program coordinator should ensure the reports being filed are accurate.