Audit 337566

Finding 2024-001 – Activities Allowed/Unallowed (50000) Assisting Listing # 32.009 – Federal Communications Commission, Emergency Connectivity Fund Program Repeat Finding? No Criteria: Emergency Connectivity Fund rules do not permit applicants to receive duplicate support for the portion of the services that have been reimbursed through other federal or state programs. Condition: ABC Unified School District was reimbursed for past expenses which were deemed to qualify for Emergency Connectivity Funds. During our testing we initially discovered that 1 of 4 expenses submitted for reimbursement expenses were originally funded by Elementary and Secondary Emergency Relief II Funds (Resource 3212). During our additional testing we discovered that all 8 additional expenses were funded from Emergency Relief II Funds. Questioned Costs: Questioned cost of $55,800. Cause: District submitted all expenses for review to the Emergency Connectivity Fund Invoice Review Team and since they did not deem the expenditures unallowable, the District proceeded with the reimbursement submission. Context: Exceptions were noted in 9 of the 12 expenditures tested. Effect: This resulted in a questioned cost of $55,800 which represents the total amount the District was reimbursed in association with the 9 unallowable expenditures. Recommendation: We recommend that in the future the District return any funding that has been claimed for reimbursement that was duplicative support. Views of Responsible Officials: The e-rate control has audited the district for ECF program compliance. Based on their audit, the district has used its ECF funds for eligible goods and services, as determined by the program administrator, USAC (Universal Service Administrative Co.) The district will continue to follow the directions provided by USAC.

Finding 2024-001 – Activities Allowed/Unallowed (50000) Assisting Listing # 32.009 – Federal Communications Commission, Emergency Connectivity Fund Program Repeat Finding? No Criteria: Emergency Connectivity Fund rules do not permit applicants to receive duplicate support for the portion of the services that have been reimbursed through other federal or state programs. Condition: ABC Unified School District was reimbursed for past expenses which were deemed to qualify for Emergency Connectivity Funds. During our testing we initially discovered that 1 of 4 expenses submitted for reimbursement expenses were originally funded by Elementary and Secondary Emergency Relief II Funds (Resource 3212). During our additional testing we discovered that all 8 additional expenses were funded from Emergency Relief II Funds. Questioned Costs: Questioned cost of $55,800. Cause: District submitted all expenses for review to the Emergency Connectivity Fund Invoice Review Team and since they did not deem the expenditures unallowable, the District proceeded with the reimbursement submission. Context: Exceptions were noted in 9 of the 12 expenditures tested. Effect: This resulted in a questioned cost of $55,800 which represents the total amount the District was reimbursed in association with the 9 unallowable expenditures. Recommendation: We recommend that in the future the District return any funding that has been claimed for reimbursement that was duplicative support. Views of Responsible Officials: The e-rate control has audited the district for ECF program compliance. Based on their audit, the district has used its ECF funds for eligible goods and services, as determined by the program administrator, USAC (Universal Service Administrative Co.) The district will continue to follow the directions provided by USAC.