Finding Text
Criteria or specific requirement (including statutory, regulatory, or other citation): The Uniform Grant Guidance requires that items of cost charged to federal programs be allowable under the grant requirements. The District is required to have appropriate internal controls in place to ensure compliance with the Allowable Costs/Cost Principles requirement. Condition: The District's internal controls over the Allowable Costs/Cost Principles compliance requirement did not operate properly which resulted in the District submitting expenditures under the Title I grant that were not allowable under the grant guidelines. Context: The District is at risk of charging unallowable costs to its federal programs. Questioned Costs: Actual questioned costs of $2,846 were determined as the amount of expenditures charged to the grant that were unallowable costs. Effect: The District charged expenditures to the Title I program that are unallowable under the grant's guidelines. Cause: The District failed to adequately review expenditures included in the Title I expenditure report before submitting the report for approval.