Gilbert Unified board accepts FY2024 single-audit package after finding tied to Emergency Connectivity Fund application

GILBERT, Ariz. — The Gilbert Unified District governing board accepted the district's fiscal year 2024 single-audit reporting package and the district's 2024 Uniform System of Financial Records (USFR) compliance questionnaire during its March 4 work-study and brief board business meeting.

District presenters told the board the single-audit identified one finding related to the Emergency Connectivity Fund (ECF) grant application. The application submitted in May 2022 used a purchase order that referenced federal ESSER III expenditures tied to Chromebooks; auditors said that made part of the ECF reimbursement effectively a federal-to-federal reimbursement. District staff said the purchase order line in question totaled about $141,000, and a later speaker referenced $144,000 as the amount "at risk." The district also said it received more than $1 million in ECF reimbursements in January 2024 for Chromebooks.

Why it matters: the finding exposes a potential requirement to return a portion of federal reimbursement if state auditors determine the ECF payment included impermissible federal-to-federal reimbursement. District staff said the external audit detected the issue and they have implemented additional internal controls intended to prevent a repeat.

Bonnie Betts, associate superintendent for business services, told the board that the single audit is required for districts spending more than $750,000 in federal funds and that the district's…