Finding Text
Finding 2022-004 Significant Deficiency: Special Tests and Provisions: Restricted Purpose ? Control and Compliance Finding ALN 32.009 ? Emergency Connectivity Fund Federal Agency: Federal Communication Commission Pass-Through Entity: Universal Service Administrative Co. Criteria Or Specific Requirement: The compliance provisions of the federal program limit the amount of equipment that one student is able to have. In addition, the 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 related to special tests and provision requirements. Condition: For 6 of 40 students that checked out equipment, student profiles that stated if equipment was returned was unable to be provided. Cause: Controls over compliance put in place by management were not operating effectively as it relates to this compliance requirement. Effect: The possibility exists that a student could exceed the limit on the number of checked out connected devices as regulated by the federal agency. Questioned Costs: Not applicable. Context: Internal controls as designed by the District to ensure that per location and per user limits of equipment that is checked out by students is properly recorded in the system and tracked through the return process were not operating effectively. 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 Information Technology Department will revise the current process for returning equipment so that if an ECF device is not returned, the student?s profile in SIS will reflect the type of device not returned and be issued a District on-site device only. The student?s profile for the ensuing fiscal year will then reflect that the student will be eligible for an on-site device District device only.