Finding Text
2022-001 ? Questioned Costs ? Emergency Connectivity Fund Grant Finding Type: Material Weakness in Internal Control over Compliance Criteria: The District is responsible for ensuring that grant funds are used on allowable expenditures and take into account the needs of the School. Condition/Finding: During our audit we were informed of and then observed that the School purchased 140 Chrome books for remote learning through the Emergency Connectivity Fund grant. However, there were only 13 remote learning students during FY 2022. Cause: This condition is the result of management obtaining grant funding and procuring equipment without an accurate assessment of the specific equipment needs of the School. Effect: As a result, the School has requested reimbursement for 140 Chrome books, of which only 13 were utilized during FY 2022. The total cost of the Chrome books was $44,274, or $316 per Chrome book. The questioned amount is $40,163. As of the date of this report, final action has not been taken to either allow or disallow the grant reimbursement. Recommendation: We recommend that the District establish procedures to ensure that grant funds being utilized are used on allowable expenditures and align with the Schools needs. View of Responsible Officials (Corrective Action): See corrective action plan.