Finding Text
Finding 2022-003 Significant Deficiency: Equipment and Real Property Management ? Control Finding; Special Test and Provisions: Restricted Purpose - Control Finding ALN 32.009 ? Emergency Connectivity Fund Federal Agency: Federal Communication Commission Pass-Through Entity: Universal Service Administrative Co. Criteria Or Specific Requirement: Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: The signed equipment use agreement related to the student?s remote connectivity was not retained. This agreement should be obtained for any student that checks out equipment through the District and retained. Cause: Controls over compliance put in place by management were not operating effectively as it relates to these compliance requirements. Effect: The possibility exists that an ineligible student could receive wireless service through a connected device, or exceed the limit on the number of connected devices. Questioned Costs: Not applicable. Context: Internal controls as designed by the District were to ensure students signed the use agreement for equipment checked out. A signed use agreement was unable to be located for 21 out of 40 students tested for equipment and real property and special test and provision requirements. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants. Views Of Responsible Officials: The District will review and adjust the current process and make necessary adjustments to ensure each student with an ECF device will have the necessary documentation in their file. The District will also develop an additional contract to distinguish between an ECF device versus a regular district issued device.