Audit 313906

2022-001: Emergency Connectivity Funds ALN 32.009Condition:The inventory provided was incomplete, vague, or otherwise lacked some or all of the requireddata. The inventory also made it difficult to determine if ECF devices were allotted to multipleindividuals, or if devices funded by other sources were included and not appropriately removedfrom the lists.Criteria:Emergency Connectivity Fund (?ECF?) Program participants are required to maintain assetand service inventories of the devices and services purchased with ECF Program support. Foreach connected device or services provided, the inventory must include, but is not limited to:the device type, make/model, serial number, full name of person the equipment was provided toand dates of service the device was loaned out and returned. Additionally those inventoriesmust identify ECF funded equipment in the event of sale or disposal to remain in compliancewith the program requirements.Cause:Controls or reviews do not appear to be in place to ensure equipment inventory contains all thenecessary data, is up to date, and accurate.Effect:Inaccurate and incomplete inventory lists.Recommendation:We recommend that controls be put in place to ensure that the School IT department isfollowing proper grant requirements. Furthermore equipment lists should differentiate betweenfederally funded devices with restrictions on disposals, along with applicable programinformation, from devices funded by other sources. Finally, the equipment lists should beupdated, with old equipment no longer in service being removed, and current equipmentshowing the time and date of assignment to students or faculty.Views of Responsible Officials and Planned Corrective Action:We concur. School IT staff have been reminded of the importance of maintaining accurateequipment records that differentiate between federally funded devices which may haverestrictions on disposals reviewed from other devices funded by non-federal sources. Staff hasreviewed and updated the equipment inventory listings to reflect correct assignment to location,student and/or staff and have implemented procedures to ensure that going forward, theequipment listings are updated in a timely manner.

2022-001: Emergency Connectivity Funds ALN 32.009Condition:The inventory provided was incomplete, vague, or otherwise lacked some or all of the requireddata. The inventory also made it difficult to determine if ECF devices were allotted to multipleindividuals, or if devices funded by other sources were included and not appropriately removedfrom the lists.Criteria:Emergency Connectivity Fund (?ECF?) Program participants are required to maintain assetand service inventories of the devices and services purchased with ECF Program support. Foreach connected device or services provided, the inventory must include, but is not limited to:the device type, make/model, serial number, full name of person the equipment was provided toand dates of service the device was loaned out and returned. Additionally those inventoriesmust identify ECF funded equipment in the event of sale or disposal to remain in compliancewith the program requirements.Cause:Controls or reviews do not appear to be in place to ensure equipment inventory contains all thenecessary data, is up to date, and accurate.Effect:Inaccurate and incomplete inventory lists.Recommendation:We recommend that controls be put in place to ensure that the School IT department isfollowing proper grant requirements. Furthermore equipment lists should differentiate betweenfederally funded devices with restrictions on disposals, along with applicable programinformation, from devices funded by other sources. Finally, the equipment lists should beupdated, with old equipment no longer in service being removed, and current equipmentshowing the time and date of assignment to students or faculty.Views of Responsible Officials and Planned Corrective Action:We concur. School IT staff have been reminded of the importance of maintaining accurateequipment records that differentiate between federally funded devices which may haverestrictions on disposals reviewed from other devices funded by non-federal sources. Staff hasreviewed and updated the equipment inventory listings to reflect correct assignment to location,student and/or staff and have implemented procedures to ensure that going forward, theequipment listings are updated in a timely manner.