Finding Text
District should maintain internal contorls to ensure grant expenditures are consistent with program budgets adopted and approved by the pass through entity. District reported custodial expenditures totaling $26,486 in FY22 and $43,955 in FY23 as program costs on ESSER III grant expenditure reimbursement reports. However, the District's program budget for these costs was $25,000. The expenditures in excess of budget represent unallowable costs under the program. The District budget to actual comparison worksheet combined all program costs for this function and object. This comparison was not sufficiently detailed to identify the overspending of the budget for custodial services. The District reported program costs for custodial services in exess of amounts adopted in program budget and approved by the passthrough entity. The District budget to actual comparison worksheet combined all program costs for this function and object. This comparison was not sufficiently detailed to identify the overspending of the budget for custodial services