Finding 38026 (2022-001)

FEDERAL COMMUNICATIONS COMMISSION EMERGENCY CONNECTIVITY FUND PROGRAM CFDA #: 32.009 DIRECT FUNDING REFERENCE: 2022 -001 CONDITION The asset inventory listing did not identify the person receiving the devices that were purchased with the Program?s funds. Additionally, the asset inventory listing of the devices only listed 738 of the 800 devices purchased with Program funds. CRITERIA 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. EFFECT Purchases made with grant program funds may not meet the allowability criteria, resulting in funds needing to be returned to the granting agency. CAUSE The School was not aware of all of the compliance requirements. RECOMMENDATION AND BENEFIT Procedures should be improved to ensure that appropriate personnel are knowledgeable of, and have a good understanding of, each grant?s compliance requirements. New grants provide additional risk and therefore, more than one person should review the grant requirements. This will help ensure that the School is aware of the requirements for each grant received, which should help ensure compliance with the various grant requirements.