Audit of Community Service and Other Grants Awarded to WSRE-TV, Licensed to Pensacola State College, Pensacola, Florida for the Period July 1, 2019 through June 30, 2021, Report No. AST2209-2310

Submitting OIG:

Corporation for Public Broadcasting OIG

Report Description:

To see our report, click on the link below

Short / Alternative Report Title:

Audit of Community Service and Other Grants Awarded to WSRE-TV, Licensed to Pensacola State College, Pensacola, Florida for the Period July 1, 2019 through June 30, 2021

Date Issued:

Wednesday, August 2, 2023

Agency Reviewed / Investigated:

Corporation for Public Broadcasting

Submitting OIG-Specific Report Number:

Report No. AST2209-2310

Location(s):

Pensacola, FL

United States

Type of Report:

Audit

Questioned Costs:

$57,990

Funds for Better Use:

$779

Number of Recommendations:

Report updated under NDAA 5274:

Additional Details Link:

https://cpboig.oversight.gov/sites/default/files/reports/2023-08/AST2209-2310%20…

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
AST2209-2310 (1)	Open	No
We recommend that CPB management require WSRE-TV to repay $57,990 in CSG questioned costs.
AST2209-2310 (2)	Open	No
We recommend that CPB management require WSRE-TV to identify the corrective actions and controls it will implement to reconcile the licensee’s, PSC, financial records to the station’s financial statements on September 30 of each year to ensure that CPB funds are expended within the proper spending periods.
AST2209-2310 (3)	Open	No
We recommend that CPB management require WSRE-TV to repay $779 in CSG overpayments.
AST2209-2310 (4)	Open	No
We recommend that CPB management require WSRE-TV to identify the corrective actions and controls it will implement to ensure that NFFS is properly reported on Schedules A and B in compliance with financial reporting requirements.
AST2209-2310 (5)	Open	No
We recommend that CPB management require WSRE-TV to identify the corrective actions and controls it will implement to ensure future compliance with AFR Schedule E reporting requirements.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

AST2209-2310 (1)

Open

We recommend that CPB management require WSRE-TV to repay $57,990 in CSG questioned costs.

AST2209-2310 (2)

Open

We recommend that CPB management require WSRE-TV to identify the corrective actions and controls it will implement to reconcile the licensee’s, PSC, financial records to the station’s financial statements on September 30 of each year to ensure that CPB funds are expended within the proper spending periods.

AST2209-2310 (3)

Open