Audits

97 How To Prepare For The Audit  Follow All E-rate Rules  Document, Document, Document ! –Plan ahead for an audit by documenting every step of the process  USAC Compliance Documentation Checklist for audits – checklist.aspxhttp:// checklist.aspx – presentations/training-2007/fall/2007-fall-training- presentation.aspx (divider labels) presentations/training-2007/fall/2007-fall-training- presentation.aspx

98 Prepare for the Audit Technology Plan Documentation  Copy of Technology Plan that covers entire year being audited  Proof of approval of Technology Plan  Supplemental Budget analysis (if using EETT Plan) Summary of the technology environment and a high-level network diagram

99 Preparing For The Audit Bidding Documentation  Copy of State and Local procurement policies  Form 470 and any RFPs used  Copy of all bids received (winning and losing)  Bid evaluations  Notice of Award to winning vendor –Copy of any change orders

100 Preparing For The Audit Invoicing Documentation  Proof of payment to service providers  Copies of warrants and cancelled checks  Copies of BEAR Forms and supporting service provider invoices (if applicable)  Reconciliation by FRN of service provider invoices to BEARs submitted to SLD

101 Preparing For The Audit Other Documentation  Eligible Services List for year being audited  Reports from any other audits conducted that relate to either E-rate program or the NSLP  Financial statements and annual budgets  Supporting worksheets for the discount calculation (see notes)

102 Preparing For The Audit Other Documentation  SPIN change requests including copy of notice to original service provider  ALL communication regarding E-Rate –Service Providers –SLD/USAC

103 Preparing For The Audit CIPA Documentation  Internet safety policy –Local governing board adoption of the Internet safety policy  The date and a copy of the minutes of the public hearing regarding the Internet safety policy [Local Board adopted policy]  Copies of Forms 479 and/or Forms 486, if applicable

104 Preparing For The Audit Services Documentation –Other services necessary to make effective use of E-rate discounts, such as Training End user equipment –Equipment purchased using E-Rate Vendor invoice SLD Invoice Serial Number Physical location

105 Preparing For The Audit The E-Rate Team  Description of the E-rate team, their roles and responsibilities –staff –vendors –consultants –For consortia, letters of agency

106 Who Should Be Available  Person who –filed the E-rate forms –managed the bidding and award process –reviewed and approved invoices –prepared E-rate invoices –is responsible for budget (CBO) –is knowledgeable about the network and the location of equipment

107 Appeals Submitted to USAC if you feel program rules were not upheld by the denial of funds Submitted to FCC if you are questioning the existing program rules

108 USAC Appeals – Approved for Limited Circumstances When the appeal makes it clear that USAC erred in its initial review When the applicant provides USAC with information it did not provide when the original request was made When USAC obtains policy clarification or new policies that impact the original decision guidelines.aspxhttp:// guidelines.aspx