Finding 514277 (2024-001)

Significant Deficiency
Requirement
HN
Questioned Costs
-
Year
2024
Accepted
2024-12-13
Audit: 332531
Organization: Berryessa Union School District (CA)
Auditor: Nigro & Nigro PC

AI Summary

  • Core Issue: Devices funded by the ECF Program were not assigned to students or staff during the grant period due to delays in delivery.
  • Impacted Requirements: The school failed to comply with the requirement that devices must be used primarily for off-campus educational purposes during the grant period.
  • Recommended Follow-up: Ensure timely deployment of devices in future grant periods to meet eligibility criteria and maximize funding use.

Finding Text

Finding 2024-001: Reporting (50000) Assistance Listing # 32.009 – U.S. Department of Communications, Pass through: N/A Repeat Finding? No Criteria: According to 47 CFR section 54.1710, the school should only seek support for eligible equipment and/or services provided to students and school staff who would otherwise lack connected devices and/or broadband services sufficient to engage in remote learning. ECF Program-funded devices and services must be used primarily for off-campus educational purposes and by students, school staff, and library patrons with unmet needs. Per-location and per-user limitations are imposed to maximize the use of limited funds. An eligible school will be reimbursed for no more than one connected device and no more than one Wi-Fi hotspot per student, school staff member, or library patron during the COVID-19 emergency period, and no more than one fixed broadband connection per location. However, unlike the per-location limit for fixed broadband, a similar per-location limitation will not be imposed on Wi-Fi hotspots because Wi-Fi hotspots distributed by schools and libraries may be insufficient for multiple users and many homes with multiple students, school staff, or library patrons may need more than one Wi-Fi hotspot to fully engage in remote learning. According to guidance published on the Commission’s website, the Commission did not adopt a minimum number of days that hotspots or connected devices must be in use to justify reimbursement, but imposed an obligation on applicants and service providers, who agree to invoice on behalf of applicants, to not to seek support for services or equipment that are not being used. The stated goal is to avoid having applicants seek support for devices that are being warehoused. Condition: Due to substantial delays in receiving the requested devices, the District was not able to place the devices in service prior to June 30, 2024, the end of the grant period. Devices were not received until February and March of 2024. Because they were received well into the school year, the devices were keep in inventory and not assigned out to students or staff. The District plans to assign them in the subsequent school year. Consequently, the majority of devices received were not assigned to students or staff for the entirety of the grant period. Cause: There were substantial delays in receiving the requested devices. Context: Not applicable Questioned Cost: None Effect: Devices received under the grant were not assigned or in use during the grant period. Recommendation: Not applicable, District is at the end of the grant period for these funds. Views of Responsible Officials: The District is aware of the issue and understands that the devices should have been assigned to students and staff during the grant period. Delays in receiving the devices pushed back the district's deployment to the beginning of the 2024-25 fiscal year. As of the start of the new school year, all devices have been deployed to staff and students.

Corrective Action Plan

The district acknowledges the intent of the grant and plans to distribute the devices to individual students for use during the 2024-25 school year.

Categories

Equipment & Real Property Management Cash Management Reporting

Other Findings in this Audit

  • 1090719 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
32.009 Emergency Connectivity Fund Program $908,075
84.010 Title I Grants to Local Educational Agencies $544,751
10.553 School Breakfast Program $289,907
10.555 National School Lunch Program $211,738
84.365 English Language Acquisition State Grants $190,532
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $152,141
84.027 Special Education Grants to States $71,874
84.424 Student Support and Academic Enrichment Program $57,473
84.425 Education Stabilization Fund $5,510
84.173 Special Education Preschool Grants $709