EIN: 546001593
UEI: MKMPK1KLTWD5
Audited by: Brown, Edwards & Company, L.L.P.
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 2026. 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 October 14, 2026 (41 days from today).
What is a management decision? →FAC accepted this audit on December 11, 2024 — management decision was due June 11, 2025.
FAC accepted this audit on February 2, 2024 — management decision was due August 2, 2024.
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
In our testing of the City Schools' inventory of devices for the ECF program, we noted one instance of a user appearing twice on the listing giving the appearance they could have two devices issued to them. We also noted that the listing appeared to contain one more additional asset than that purchased with the program funds. Criteria: The Schools should strive to maintain an accurate listing of all devices and all users that have devices assigned to them. A key requirement of the program is to maintain an accurate listing of all devices and who they are assigned to. Cause: The inventory listings of devices appear to be maintained in Excel for the program, which means that errors could result from simple data entry errors, failure to catch all changes or updates that should be recorded, or other Effect: Errors in the listing could result in devices being unaccounted for accidentally as they could be reported as assigned when they are not, may be on the listing when they should no longer be, or may not be recorded when they should be. Questioned costs: Not applicable Perspective information: Not applicable Repeat Finding: Not applicable Recommendation: The Schools should work to maintain accurate listings that provide all the required information for the program. Given the nature of the equipment for the ECF program, it is important that these listings are reconciled periodically to ensure their accuracy and completeness.
Show full finding ▾Hide full finding ▴Condition: In our testing of the City Schools' inventory of devices for the ECF program, we noted one instance of a user appearing twice on the listing giving the appearance they could have two devices issued to them. We also noted that the listing appeared to contain one more additional asset than that purchased with the program funds. Criteria: The Schools should strive to maintain an accurate listing of all devices and all users that have devices assigned to them. A key requirement of the program is to maintain an accurate listing of all devices and who they are assigned to. Cause: The inventory listings of devices appear to be maintained in Excel for the program, which means that errors could result from simple data entry errors, failure to catch all changes or updates that should be recorded, or other Effect: Errors in the listing could result in devices being unaccounted for accidentally as they could be reported as assigned when they are not, may be on the listing when they should no longer be, or may not be recorded when they should be. Questioned costs: Not applicable Perspective information: Not applicable Repeat Finding: Not applicable Recommendation: The Schools should work to maintain accurate listings that provide all the required information for the program. Given the nature of the equipment for the ECF program, it is important that these listings are reconciled periodically to ensure their accuracy and completeness.
CORRECTIVE ACTION PLAN January 3, 2023 The City of Salem Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 319 Mcclanahan St. SW, Roanoke, VA 24014 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule . FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-01: Emergency Connectivity Fund Program - Assistance Listing #32.009, Equipment and Real Property Management Condition: It was noted in audit testing of the City Schools' inventory of devices for the ECF program, one instance of a user appearing twice on the listing giving the appearance they could have had two devices issued to them. It was also noted that the listing appeared to contain one additional asset than that purchased with program funds. Criteria: The Schools should strive to maintain an accurate listing of all devices and all users that have devices assigned to them. A key requirement of the program is to maintain an accurate listing of all devices and who they are assigned to. Cause: The inventory listings of devices appear to be maintained in Excel for the program, which means that errors could result from simple data entry errors, failure to catch all changes or updates that should be recorded, or other. Effect: Errors in the listing could result in devices being unaccounted for accidentally as they could be reported as assigned when they are not, may be on the listing when they should no longer be, or may not be recorded when they should be. Questioned Costs: Not applicable Perspective Information: Not applicable Repeat Finding: Not applicable Recommendation: The Schools should work to maintain accurate listings that provide all the required information for the program. Given the nature of the equipment for the ECF program, it is important that these listings are reconciled periodically to ensure their accuracy and completeness. Corrective Action: The Division leverages a true inventory tracking system for purposes of maintaining the thousands of laptops and Chromebooks in the City of Salem Schools. Even with a system in place, there can be opportunities for keying errors or duplicate entry when dealing with such a large amount of devices being tracked. The Technology Department will review the asset listings, the processes for generation, and continue to seek efficiencies for existing and future management of assets. Such efficiency will include an employee reviewing the asset listing twice a year. If the Federal Audit Clearinghouse has questions regarding this plan, please call Mandy C. Hall, Chief Financial Officer at City of Salem Schools 540-389-013 0. Sincerely yours, Mandy C. Hall Chief Financial Officer
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
FAC accepted this audit on March 11, 2021 — management decision was due September 11, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 11, 2018 — management decision was due June 11, 2019.
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
FAC accepted this audit on December 14, 2016 — management decision was due June 14, 2017.
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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