EIN: 300630042
UEI: MBG8X8M4GJJ5
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 17, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by May 17, 2023 (1197 days ago).
What is a management decision? →2022-002 Federal program Emergency Connectivity Fund Program 32.009 Compliance requirements Special tests and provisions Criteria or specific requirement Internal controls should be in place to ensure that the required calculations are performed to confirm data is accurately submitted to the FCC for reimbursement. Condition During testing, we identified that the amount of equipment requested for reimbursement was more than the total amount of unmet need required for students or staff. Context The program required the District to estimate the amount of students and staff with unmet need and seek reimbursement for only the actual amount once final numbers were determined during the school year. The District had 106 less students and staff than the estimated number. Cause The estimate the District used to request funding was not updated to actual for the students and staff who had unmet need. Effect The District was reimbursed for 106 devices or $36,782 more than needed. Recommendation The District should review its processes and controls to ensure grant requirements are reviewed and follow up procedures are implemented to verify all grant requirements are met.
Show full finding ▾Hide full finding ▴2022-002 Federal program Emergency Connectivity Fund Program 32.009 Compliance requirements Special tests and provisions Criteria or specific requirement Internal controls should be in place to ensure that the required calculations are performed to confirm data is accurately submitted to the FCC for reimbursement. Condition During testing, we identified that the amount of equipment requested for reimbursement was more than the total amount of unmet need required for students or staff. Context The program required the District to estimate the amount of students and staff with unmet need and seek reimbursement for only the actual amount once final numbers were determined during the school year. The District had 106 less students and staff than the estimated number. Cause The estimate the District used to request funding was not updated to actual for the students and staff who had unmet need. Effect The District was reimbursed for 106 devices or $36,782 more than needed. Recommendation The District should review its processes and controls to ensure grant requirements are reviewed and follow up procedures are implemented to verify all grant requirements are met.
Recommendation The District should review its processes and controls to ensure grant requirements are reviewed and follow up procedures are implemented to verify all grant requirements are met. Action Taken: After review of all the requirements for the ECF program, the District realizes more devices were purchased than allowed per regulations. A total of 624 devices were purchased with a total number of students and staff of 518. The District will be returning $36,782 for 106 devices that were purchased over the required amount allowed.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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