Audit 23880

2022-002 Federal program Emergency Connectivity Fund Program 32.009 Compliance requirements Special tests and provisions Criteria or specific requirement Internal controls should be in place to ensure that the required calculations are performed to confirm data is accurately submitted to the FCC for reimbursement. Condition During testing, we identified that the amount of equipment requested for reimbursement was more than the total amount of unmet need required for students or staff. Context The program required the District to estimate the amount of students and staff with unmet need and seek reimbursement for only the actual amount once final numbers were determined during the school year. The District had 106 less students and staff than the estimated number. Cause The estimate the District used to request funding was not updated to actual for the students and staff who had unmet need. Effect The District was reimbursed for 106 devices or $36,782 more than needed. Recommendation The District should review its processes and controls to ensure grant requirements are reviewed and follow up procedures are implemented to verify all grant requirements are met.

2022-002 Federal program Emergency Connectivity Fund Program 32.009 Compliance requirements Special tests and provisions Criteria or specific requirement Internal controls should be in place to ensure that the required calculations are performed to confirm data is accurately submitted to the FCC for reimbursement. Condition During testing, we identified that the amount of equipment requested for reimbursement was more than the total amount of unmet need required for students or staff. Context The program required the District to estimate the amount of students and staff with unmet need and seek reimbursement for only the actual amount once final numbers were determined during the school year. The District had 106 less students and staff than the estimated number. Cause The estimate the District used to request funding was not updated to actual for the students and staff who had unmet need. Effect The District was reimbursed for 106 devices or $36,782 more than needed. Recommendation The District should review its processes and controls to ensure grant requirements are reviewed and follow up procedures are implemented to verify all grant requirements are met.