Finding 539606 (2024-001)

FEDERAL COMMUNICATIONS COMMISSION EMERGENCY CONNECTIVITY FUND PROGRAM - AL NUMBER 32.009 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 2024-001. Activities allowed or unallowed Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR § 54.1712 states entities participating in the Emergency Connectivity Fund may not seek Emergency Connectivity Fund support or reimbursement for eligible equipment or services that have been purchased with or reimbursed in full from other Federal pandemic-relief funding, targeted state funding, other external sources of targeted funding or targeted gifts, or eligible for discounts from the schools and libraries universal service support mechanism or other universal service support mechanisms. Condition: The District received federal reimbursement of $110,794 from the Emergency Connectivity Fund (ECF) for expenditures that were previously reimbursed by the American Rescue Plan - Elementary and Secondary School Emergency Relief Fund (ARP-ESSER). Cause: Lack of management oversight and adherence to program requirements. Effect or potential effect: $110,794 of duplicate support was received by the District. Questioned costs: $110,794. Context: Identified during the financial statement audit. The program was not audited as a major federal program. Identification as a repeat finding: No Recommendation: The District should contact the Federal Communications Commission for guidance regarding this matter. Views of responsible officials: Horatio School District will contact the Federal Communications Commission for guidance regarding this matter.