EIN: 956000412
UEI: P6A1KWZZ9PF1
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 7, 2023. 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 December 7, 2023 (992 days ago).
What is a management decision? →2022-002 50000 ? Federal Programs ? Inventory Control (Noncompliance and Material Weakness in Internal Controls over Compliance) Federal Programs Affected COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with Federal Communications Commission (FCC) Report and Order 21-58, paragraphs 116-118, Emergency Connectivity Fund (ECF) Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. Asset inventories are required to contain the following elements: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the person to whom the device was provided, and (e) the dates the device was loaned out and returned to the school. Service records must include the following elements: (a) type of service provided, (b) broadband plan details, including: upload and download speeds and monthly data cap, (c) the name(s) of the person(s) to whom the service was provided, and for fixed broadband service; (d) the service address, and (e) the installation date of service, and (f) the last date of service (as applicable). Condition The District did not maintain adequate inventory records for assets and services purchased with ECF funds. The inventory records were not adequately updated to reflect when and to whom the purchased items and services were provided and the total number of inventoried items could not be reconciled to the number of items purchased with ECF funds. Questioned Costs There were no questioned costs associated with this finding. Context The condition was identified through inquiries with District management and review of program records. Effect The District is not in compliance with the device and service inventory requirements of the program. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Repeat Finding No. Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under federal programs.
Show full finding ▾Hide full finding ▴2022-002 50000 ? Federal Programs ? Inventory Control (Noncompliance and Material Weakness in Internal Controls over Compliance) Federal Programs Affected COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with Federal Communications Commission (FCC) Report and Order 21-58, paragraphs 116-118, Emergency Connectivity Fund (ECF) Program participants are required to maintain asset and service inventories of the devices and services purchased with ECF Program support. Asset inventories are required to contain the following elements: (a) device type, (b) device make/model, (c) equipment serial number, (d) the name of the person to whom the device was provided, and (e) the dates the device was loaned out and returned to the school. Service records must include the following elements: (a) type of service provided, (b) broadband plan details, including: upload and download speeds and monthly data cap, (c) the name(s) of the person(s) to whom the service was provided, and for fixed broadband service; (d) the service address, and (e) the installation date of service, and (f) the last date of service (as applicable). Condition The District did not maintain adequate inventory records for assets and services purchased with ECF funds. The inventory records were not adequately updated to reflect when and to whom the purchased items and services were provided and the total number of inventoried items could not be reconciled to the number of items purchased with ECF funds. Questioned Costs There were no questioned costs associated with this finding. Context The condition was identified through inquiries with District management and review of program records. Effect The District is not in compliance with the device and service inventory requirements of the program. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Repeat Finding No. Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under federal programs.
Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with Chromebooks and other technology needed to access instruction and recognizes the need for improved inventory tracking practices by all staff.
2022-003 50000 ? Federal Programs ? Program Implementation (Noncompliance and Material Weakness in Internal Controls over Compliance) Federal Programs Affected COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with FCC Report and Order 21-58, paragraph 5, Emergency Connectivity Funds (ECF) Program support shall be used by schools to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic. Additionally, FCC Report and Order 21-58, paragraph 54 states that ECF Program support shall not be used to fund more than one connected device and more than one Wi-Fi hotspot per students or school staff member during the COVID-19 emergency period. Condition As the District?s asset and service inventories were not complete and did not contain all required elements, a determination could not be made regarding the total number of students and staff members who were provided with assets or services purchased with ECF support. We were therefore unable to verify the District?s compliance with program requirements related to unmet connectivity needs and per-user limitations. Questioned Costs This finding represents a material weakness in internal control over federal compliance. However, there were no questioned costs associated with this finding as we did not identify any unallowable expenditures as a result of the finding. Context The condition was identified through inquiries with District management and review of program records. Effect The District is not in compliance with program requirements related to unmet connectivity needs and per-user limitations. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Repeat Finding No. Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under federal programs.
Show full finding ▾Hide full finding ▴2022-003 50000 ? Federal Programs ? Program Implementation (Noncompliance and Material Weakness in Internal Controls over Compliance) Federal Programs Affected COVID-19 Emergency Connectivity Fund Program Assistance Listing Number: 32.009 Pass-Through Entity: N/A ? Direct Award Federal Agency: Federal Communications Commission Criteria or Specific Requirements In accordance with FCC Report and Order 21-58, paragraph 5, Emergency Connectivity Funds (ECF) Program support shall be used by schools to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic. Additionally, FCC Report and Order 21-58, paragraph 54 states that ECF Program support shall not be used to fund more than one connected device and more than one Wi-Fi hotspot per students or school staff member during the COVID-19 emergency period. Condition As the District?s asset and service inventories were not complete and did not contain all required elements, a determination could not be made regarding the total number of students and staff members who were provided with assets or services purchased with ECF support. We were therefore unable to verify the District?s compliance with program requirements related to unmet connectivity needs and per-user limitations. Questioned Costs This finding represents a material weakness in internal control over federal compliance. However, there were no questioned costs associated with this finding as we did not identify any unallowable expenditures as a result of the finding. Context The condition was identified through inquiries with District management and review of program records. Effect The District is not in compliance with program requirements related to unmet connectivity needs and per-user limitations. Cause Due to the time-sensitive need to maintain connectivity for student learning, the District did not prioritize adequate record-keeping in accordance with program requirements. Repeat Finding No. Recommendation The District should ensure that program requirements are reviewed and adequate controls over compliance are in place prior to commencing program activities under federal programs.
Corrective Action Plan and Views of Responsible Officials The District strives to maintain adequate and accurate inventory records for assets and services purchased with all funds, regardless of source. Staff works hard to ensure that inventory records are regularly updated to reflect when and to whom all purchased items and services are provided, reflecting compliance with all program requirements. For the fiscal year under review, the District prioritized providing students and staff with technology needed to meet the otherwise unmet connectivity needs of students and school staff during the COVID-19 pandemic and recognizes the need for improved inventory tracking practices by all staff. The District believes that ECF Program support was not used to fund more than one connected device and more than one Wi-Fi hotspot per student or school staff member during the COVID-19 emergency period.
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