Common Audit Findings: Schools and Libraries (E-rate) Program

In USAC’s continuing efforts to ensure service providers are successful at implementing Federal Communications Commission (FCC) rules and program requirements, we have put together a list of some of the most common problem areas identified during audits and Payment Quality Assurance (PQA) reviews.

For more information about the audit process, review the Beneficiary and Contributor Audit Program (BCAP) page, which includes a checklist of documentation you should maintain for audit purposes. Using this information will help to expedite the audit process and should help reduce or eliminate audit findings in the future.

Visit the E-rate Training, Learn, and Resources pages for upcoming training events, weekly news briefs, reference materials, webinars, and online tutorials to learn more about how to succeed in the program.

Audit Findings

For each common audit finding, we have described the finding and provided ways to prevent a finding like this in the future. We have also, where possible, provided examples.

Causes

Schools and Libraries (E-rate) Program non-compliance is most often caused by an inadequate knowledge or familiarity of program rules. In addition, program documentation is often not retained properly.

Examples of Common Findings

FINDING: Missing or Inadequate Documentation
FINDING: Invoicing USAC for Ineligible Products/Services
FINDING: Untimely Payment to Service Provider
FINDING: Insufficient Internet Safety Policy
FINDING: Products and/or Services Received by Ineligible Entity