Finding Text
FEDERAL COMMUNICATIONS COMMISSION EMERGENCY CONNECTIVITY FUND PROGRAM CFDA #: 32.009 DIRECT FUNDING REFERENCE: 2022 -2 QUESTIONED COSTS: $22,010 CONDITION The asset inventory listing did not identify the person receiving the devices that were purchased with the Program?s funds. Additionally, the asset inventory listing of the devices only listed 738 of the 800 devices purchased with Program funds. CRITERIA In accordance with the OMB Compliance Supplement, for each connected device or other piece of equipment provided to an individual student, the asset inventory must identify, among other things, the full name of the person to whom the device or other piece of equipment was provided, and the dates the device/equipment was loaned out and returned, or the date the school was notified the device/equipment was missing , lost, or damaged. Additionally, the Program?s funded devices must be used primarily for off-campus educational purposes and by students, school staff, and library patrons with otherwise unmet needs. EFFECT The School did not comply with the Equipment/Real Property Management compliance requirements, and by not identifying the person receiving the devices it is difficult to determine if the access and use of the devices was limited to persons with an unmet need. CAUSE The School was not aware of all of the compliance requirements. RECOMMENDATION AND BENEFIT The asset inventory listing should be updated to include the names of the students receiving the devices, the date the device is/was provided and returned, or if the device is missing, lost, or damaged. Also, for each student name listed as being provided a device, the school should document how the student was identified as having an unmet need. Additionally, each device purchased by the Program should be accounted for on the asset inventory listing. This will help the School comply with the requirements of the Emergency Connectivity Fund Program.