Finding Text
2 CFR ? 3474.1 give regulatory effect to the U.S. Department of Education for 2 CFR ? 200.403, which requires, except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards. For fiscal year 2022, three of the forty tested expenditures paid out of the Elementary and Secondary School Emergency Relief (ESSER) Fund totaling $15,360 were determined to not be allowable based on the ESSER grant's guidelines. The noncompliance was due to the District improperly adjusting various athletics-related expenditures to the ESSER Fund based on a misinterpretation of ESSER grant guidance provided by the Ohio Department of Education. The District should implement additional control procedures to help ensure expenditures charged to the Elementary and Secondary School Emergency Relief (ESSER) Fund follow the guidelines for the grant program.