Finding Text
Identification of federal program: FEDERAL COMMUNICATIONS COMMISSION 32.009 Emergency Connectivity Fund Program passed through the Indiana Department of Education. Criteria: According to 2 CFR Subpart F Section 200.510b, the auditee must preapre a Schedule of Expenditures of Federal Awards (SEFA) for the period that includes all amounts spent on federal programs during the reporting period.Condition: The SEFA excluded the Emergency Connectivity Fund Program and was materially understated by $81,750.Cause: Grant agreements were not stored in a centralized location accessible to key members of management and the outsourced accountant.Effect: An audit adjustment was made to increase grant receivable and revenue by $494,757 in 2021 and adjust 2022 grant receivable, net assets with donor restriction, and revenue.Recommendation: PPHS should implement a review process for the SEFA whereby key members of management review the SEFA for completeness.Views of responsible officials: See attached corrective action plan.