Finding 1100987 (2024-004)

Significant Deficiency Repeat Finding
Requirement
ABFN
Questioned Costs
$1
Year
2024
Accepted
2025-02-26

AI Summary

  • Core Issue: Devices and services funded by federal money were not assigned or tracked correctly, leading to noncompliance.
  • Impacted Requirements: Must ensure devices are used for off-campus education by eligible students and staff, with proper inventory records maintained.
  • Recommended Follow-Up: Assign devices/services according to the approved application and implement tracking procedures to ensure compliance and accurate record-keeping.

Finding Text

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

Categories

Questioned Costs Equipment & Real Property Management Procurement, Suspension & Debarment

Other Findings in this Audit

  • 524545 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $7.13M
84.027 Special Education Grants to States $4.12M
10.553 School Breakfast Program $2.71M
84.041 Impact Aid $2.47M
10.555 National School Lunch Program $413,353
16.839 Stop School Violence $407,843
32.009 Emergency Connectivity Fund Program $340,253
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $330,755
84.060 Indian Education Grants to Local Educational Agencies $315,333
84.287 Twenty-First Century Community Learning Centers $182,879
10.558 Child and Adult Care Food Program $169,142
84.048 Career and Technical Education -- Basic Grants to States $111,243
84.365 English Language Acquisition State Grants $98,835
10.579 Child Nutrition Discretionary Grants Limited Availability $97,754
93.778 Medical Assistance Program $87,767
15.130 Indian Education Assistance to Schools $84,628
84.173 Special Education Preschool Grants $77,221
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $74,736
84.196 Education for Homeless Children and Youth $67,211
84.415 Indian Education National Activities (state Tribal Education Partnership (step) and Native American Language (nal) $32,952
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $30,524
10.559 Summer Food Service Program for Children $17,897
84.425 Education Stabilization Fund $10,672