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providing equitable access to programs, and increasing non-academic remote support systems for current and prospective students. Funding may also be used to support operational recovery, including costs related to planning, manpower, equipment, and supplies as campuses prepared to reopen for in-person instruction. KSU reported GEER fund expenditures of $324,758. We selected for review $118,333 of $324,758 examination period GEER transactions and noted the following issues.
Ineligible charges of $16,607 to the GEER grant for items such as a Pre-college Academy Event including bounce houses, water slides, and other inflatable entertainment and food charges, laser tag, promotional webcam covers and other promotional items with KSU logo.
Included in the total above, there were $2,185 in credit card charges without supporting documentation for the expenses charged to the GEER grant.
Thirty of thirty-nine transactions tested did not have documented grant management approval.
KSU was awarded multiple Higher Educational Institutional Aid, Title III, Part B Discretionary Grants for Strengthening Historically Black Colleges and Universities (HBCU). These include Student Aid and Fiscal Responsibility Act (SAFRA), a part of the Health Care and Education Reconciliation Act of 2010. We selected for review $624,838 of $5,593,163 examination period Title III, Part B HBCU transactions posted to the disbursement ledger and noted the following issues:
Charges to this grant, totaling $408,848, were questionable due to various reasons, including lack of documentation of $116,821, insufficient documentation of $242,960, and unallowable per Title III, Part B guidance of $49,067.
Unallowable spending included:
One $10,000 charge was supported by a contract for a VIP block and Reception at the Alexander in Indianapolis, Indiana with no supporting documentation as to the reason for the charge.
Credit card charges totaling $1,203 for flights with no supporting documentation noting the reason for the travel. The charges were incurred between February and March 2020.
One charge of $9,652 for choir robes was marked unallowable on the invoice for Title III, Part B but was still charged to the grant.
One charge in the amount of $6,325 was for a half-time show at the 2019 Football Homecoming show.
One charge in the amount of $5,812 was for tents, tables, and chairs at the President's home on Hillcrest Place with no explanation of the reason for the charge.
One charge of $6,750 was a separation payment to an employee who was not identified as working on Title III.
One charge in the amount of $6,125 was for catering provided to the Kentucky legislature.