Finding 624970 (2022-002)

Significant Deficiency
Requirement
AN
Questioned Costs
$1
Year
2022
Accepted
2023-03-14

AI Summary

  • Core Issue: The District claimed funding for unallowable costs of $2,800 for devices given to school board members, who are not eligible under the program.
  • Impacted Requirements: Funding requests must only cover eligible equipment for students and educational staff, as defined by OMB and FCC guidelines.
  • Recommended Follow-Up: The District should contact the FCC for guidance and establish better controls over program spending.

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 and Activities Allowed or Unallowed 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 or school staff who would otherwise lack connected devices sufficient to engage in remote learning. The Federal Communications Commission has defined school staff as those staff who provide educational services to students, such as teachers and para-professionals that work with students in the classroom or virtual classroom. Condition: During testing, we identified unallowable costs totaling $2,800 for seven devices that were provided to school board members, who do not provide educational services to students. 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 $2,800 paid from the Emergency Connectivity Fund. Questioned costs: The District was reimbursed for seven devices or $2,800 more than eligible. Context: Of the 446 devices purchased, seven 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 seek guidance from the Federal Communications Commission on how the devices should be used and will implement proper controls over the program.

Categories

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions Procurement, Suspension & Debarment

Other Findings in this Audit

  • 48528 2022-002
    Significant Deficiency
  • 48529 2022-003
    Significant Deficiency
  • 624971 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $625,248
10.553 School Breakfast Program $457,513
32.009 Emergency Connectivity Fund Program $233,973
93.558 Temporary Assistance for Needy Families $115,651
84.367 Supporting Effective Instruction State Grants $94,341
84.027 Special Education_grants to States $72,207
84.048 Career and Technical Education -- Basic Grants to States $56,702
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $55,254
84.424 Student Support and Academic Enrichment Program $52,648
10.555 National School Lunch Program $40,434
84.358 Rural Education $36,908
93.575 Child Care and Development Block Grant $31,638
84.173 Special Education_preschool Grants $8,863
84.425 Covid-19 - Education Stabilization Fund $231