Audit of Community Service and Other Grants Awarded to Valley PBS, KVPT-TV, Licensed to Valley Public Television, Fresno, California, for the Period July 1, 2019 through June 30, 2021, Report No. AST2114-2303

Date Issued

Thursday, January 26, 2023

Submitting OIG

Corporation for Public Broadcasting OIG

Other Participating OIGs

Corporation for Public Broadcasting OIG

Agencies Reviewed/Investigated

Corporation for Public Broadcasting

Report Number

AST2114-2303

Report Description

To see our report, click on the link below

Report Type

Audit

Location

Fresno, CA
United States

Number of Recommendations

Questioned Costs

Funds for Better Use

$214,340

Additional Details

https://cpboig.oversight.gov/sites/default/files/reports/2023-01/AST2114-2303%2…

Open Recommendations

This report has 5 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
AST2114-2303-1	No	$0	$214,340
We recommend that CPB management require Valley PBS to repay $214,340 in CSG overpayments.
AST2114-2303-2	No	$0	$0
We recommend that CPB management require Valley PBS to identify the AA revenues reported as NFFS for the prior two fiscal years to recover related CSG overpayments.
AST2114-2303-3	No	$0	$0
We recommend that CPB management require Valley PBS to identify the corrective actions and controls it will implement to ensure future compliance with all CPB NFFS reporting requirements, including documenting its in-kind agreements and verifying the funding sources associated with local productions and workshops.
AST2114-2303-4	No	$0	$0
We recommend that CPB management require Valley PBS to exclude $8,820 for presenting fees that were paid in FY 2022, along with any additional presenting fees that were incurred and reported as NFFS on the FY 2022 AFR.
AST2114-2303-5	No	$0	$0
We recommend that CPB management require Valley PBS to identify the corrective actions and internal controls it will implement to ensure continuing compliance with Act and CPB requirements addressing:a) posting the audited financial statements on a timely basis; b) maintaining accurate EEO employment and hiring statistics for public information; c) maintaining a current Diversity Statement; d) providing harassment prevention training for employees and interns; and e) discretely accounting for its CSG expenditures.