Finding Text
FEDERAL COMMUNICATIONS COMMISSION COVID-19 EMERGENCY CONNECTIVITY FUND - AL NUMBER 32.009 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 Special Tests and Provisions Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR ? 54.1710 requires entities requesting funding to certify that they are only seeking support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. Condition: During testing, we identified the District purchased and requested reimbursement totaling $17,992 from the Emergency Connectivity Fund Program for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definition of eligible equipment. Cause: District's unfamiliarity with the new federal program. Effect: The District received funding in excess of the unmet need for their students and school staff resulting in unallowable costs of $17,992 paid from the Emergency Connectivity Fund Program. Questioned costs: The District was reimbursed for $17,992 more than eligible. Context: Of the 1,050 devices purchased, 58 were not eligible to be reimbursed. Recommendation: The District should contact the Federal Communications Commission for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: The District will contact the Federal Communications Commission for guidance regarding the reimbursement for the purchase of additional devices for replacement of lost/damaged equipment and will implement proper controls over program expenditures.