Finding Text
Emergency Connectivity Fund Expenditures Information on Federal Program: Direct Award from Federal Communications Commission (FCC) Grant Name Emergency Connectivity Fund (ECF), Federal Assistance Listing No 32.009, Contract Number ECF202104668. Criteria: Compliance under Section 7402(b) of the American Rescue Plan Act of 2021 provides that the Commission will reimburse 100% of the costs associated with the purchase of eligible equipment and or advance technologies, limited by the rules of the ECF program on FCC Form 471 application. Statement of Condition: Procedures disclosed that expenditures and revenues were recorded at the total costs of the eligible purchases under the ECF program rather than being recorded based on the limitations within the FCC Form 471. The District?s supporting schedules documented a ?local share? however this had not been reflected in the Districts records. Statement of Cause: Adjustments had not been recorded to reflect the ?local share? which represented the portion to be supplemented by the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3. Statement of Effect: Recording of expenditures to the incorrect federal program. Allowable expenditures under the ECF program had not been adjusted to the limits set forth on FCC Form 471, which resulted in an overstatement of expenditures under the ECF program and an understatement of expenditures on the COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3 program. Questioned Costs: $65,260 see perspective information Perspective Information: The District used an e-Rate consultant to assist with the ECF program funding and reimbursement, the District?s supporting schedules documented any differences in costs and ECF reimbursement, however these adjustments had not been reflected in the District?s underlying records. The consultant limited the request for reimbursement to the correct amount. Additionally, these costs were eligible under and will be claimed for reimbursement with COVID-19 American Rescue Plan Elementary and Secondary Emergency Relief ? 3 funds. Identification of Repeat Finding: No Recommendation: The District should review federal expenditures in detail to ensure they are reported under the correct grant and only for allowable costs. Views of responsible officials and planned corrective actions: The District will record expenditures properly using budget codes. The District will review its expenditure budget lines and will monitor the usage of Federal Funds more closely. Implementation date October 21, 2022 responsible person(s) Ryan Palmer and Marianne Romito.