Schools and Libraries
About the Schools and Libraries Program:
- Overview of the Program
- Overview of the Process
- Outreach and Training
- Site Visits
- Filing Appeals
- Understanding Audits
Schools and Libraries Tools:
Beneficiary Audits - Auditors' Observations - Round 4
Following is a list of the most common auditors’ observations from the 100 audits conducted for Funding Years 2002 and 2003:
Competitive bidding
- Copies of contracts could not be provided upon request.
- No documentation of compliance with competitive bidding requirements.
- Contracts were signed before the allowable contract date.
Entity eligibility
- Entities receiving services were not listed on the FCC Form 471, Description of Services Ordered and Certification Form.
- Entities receiving services were not eligible under Schools and Libraries Program (Program) rules.
Incomplete invoice documentation
- Customer bills contained insufficient detail to determine service eligibility.
- Customer bills did not support the requested reimbursement amount.
- Customer bills could not be provided upon request.
- Applicants did not reconcile customer bills to the FCC Form 472, Billed Entity Applicant Reimbursement (BEAR) forms.
Payments
- Service providers had not remitted BEAR payments to the applicant.
- Applicant had not paid the service provider in full before BEAR invoices were submitted.
- The non-discount portion of the cost of services provided was not paid.
- The applicant paid its bill late.
Equipment and services
- Eligible equipment could not be identified because fixed asset details were insufficient to identify specific equipment.
- The capability and cost of equipment was far in excess of what would be considered appropriate for the facility.
- Services were ineligible.
- Services were not functioning.
- Services were not being used for eligible purposes.
- The applicant was unable to make effective use of the discounted services.
- Services were not delivered.
- Equipment was not installed.
Technology plans
- The approval letter could not be provided upon request.
- Implementation of the technology plan was not being monitored.
- No budget could be provided to support the plan.
Other issues which are not Program violations but indicate poor controls
- Lack of sufficient document retention.
- Equipment was left in an unsecured area.
- The applicant paid the service provider more than the non-discount amount.
- Applicants did not complete FCC Form 500, Adjustment to Funding Commitment and Modification to Receipt of Service Confirmation Form.
