Audit 343953

Condition: Devices/Services acquired with federal funds were not assigned to appropriate population of unmet needs or tracked properly. Criteria: FCC-ECF Program is to fund devices and services must be used primarily for off-campus educational purposes and by students, school staff with otherwise unmet needs; Who would otherwise lack access to connected device and/or broadband connectivity sufficient to engage in remote learning. Also requires that one device and service per user. 47 CFR54.1715 Record retention—a) equipment and service inventory requirements. Schools, libraries and consortia shall keep asset and service inventories identified with eligible student or staff member. Cause: The District did not adequate records showing that the assign devices/services to the correct population based on application. Effect: Noncompliance with guidance Context: District had tracked the 700 devices but were unable to provide the devices were assigned initially to the proper population per the application resulting in questioned costs of $209,300. Of the services provided the records were not kept showing the initial assignment by the individual or tracked during the periods of service resulting in questioned costs of $134,763. $344,063 Repeat Finding from Prior Year: 2023-004 Recommendation We recommend devices/services be assigned to the population approved in the federal funds application. We also recommend that District implement procedures to ensure distribution of services reconciles to the original application and are retained during the initial assignment of devices/services. Views of Responsible Officials And Planned Corrective Action: Lawton Public Schools did not correctly track the distribution of devices by source of funding. The 700 devices were distributed along with other like-devices. More than 700 devices were originally distributed to the “approved population” but not necessarily the 700 devices listed as purchased by the funds. Since the initial distribution, Lawton Public Schools has implemented software tracking of devices that includes the current location and disposition of these devices. Total – Federal Communication Commission $344,063

Condition: Devices/Services acquired with federal funds were not assigned to appropriate population of unmet needs or tracked properly. Criteria: FCC-ECF Program is to fund devices and services must be used primarily for off-campus educational purposes and by students, school staff with otherwise unmet needs; Who would otherwise lack access to connected device and/or broadband connectivity sufficient to engage in remote learning. Also requires that one device and service per user. 47 CFR54.1715 Record retention—a) equipment and service inventory requirements. Schools, libraries and consortia shall keep asset and service inventories identified with eligible student or staff member. Cause: The District did not adequate records showing that the assign devices/services to the correct population based on application. Effect: Noncompliance with guidance Context: District had tracked the 700 devices but were unable to provide the devices were assigned initially to the proper population per the application resulting in questioned costs of $209,300. Of the services provided the records were not kept showing the initial assignment by the individual or tracked during the periods of service resulting in questioned costs of $134,763. $344,063 Repeat Finding from Prior Year: 2023-004 Recommendation We recommend devices/services be assigned to the population approved in the federal funds application. We also recommend that District implement procedures to ensure distribution of services reconciles to the original application and are retained during the initial assignment of devices/services. Views of Responsible Officials And Planned Corrective Action: Lawton Public Schools did not correctly track the distribution of devices by source of funding. The 700 devices were distributed along with other like-devices. More than 700 devices were originally distributed to the “approved population” but not necessarily the 700 devices listed as purchased by the funds. Since the initial distribution, Lawton Public Schools has implemented software tracking of devices that includes the current location and disposition of these devices. Total – Federal Communication Commission $344,063