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Ext. PublicationSafeguarding 1-to-1 Devices in School Districts
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School districts are increasingly expanding access to technology through 1-to-1 device initiatives. Many of us remember the days of computer labs and library carts, but education has since evolved. Districts are now responsible for keeping up with thousands of Chromebooks, iPads and hotspots each year, making strong inventory controls more important than ever.
While these initiatives support equity and innovation, they also introduce new risks, especially when inventory controls are weak or inconsistent. That’s why district technology teams and business officials must work together to ensure that these assets are properly protected, tracked and accounted for like any other valuable district property.
Adopting key best practices can help districts protect technology assets, meet compliance requirements and safeguard their investment.
Why Inventory Controls Matter Now More Than Ever
1-to-1 device programs have significantly increased the number and value of assets under a district’s control. Without a well-designed and strong control system, the risk of loss or theft rises.
Common challenges facing school districts include:
- Devices not returned after student or staff use
- Replacement devices issued without proper documentation
- Inaccurate or incomplete inventory records
- Manual tracking through spreadsheets instead of formal systems
- No reconciliation between purchase records and actual device use
From an audit perspective, these issues could lead to findings related to asset management, lack of asset safeguarding or even questioned costs, especially when federal funds were used to purchase the assets.
Five Core Elements of Strong Internal Controls for Technology Assets
Establishing a strong internal control system requires thoughtful planning and coordination across departments. By including the following components, districts can build a reliable framework for managing their technology assets effectively.
1. Centralized inventory management system: Use an asset management system that is integrated with purchasing and information technology service systems. A centralized system should:
- Assign individual devices by serial or asset tag numbers
- Track who has custody of the device, such as campus, student, staff or other
- Monitor device status: in use, under repair, returned or missing
2. Segregation of duties: District staff responsible for issuing devices should not be the same individuals reconciling inventory or approving the purchases. Segregating these responsibilities reduces the risk of errors or undetected intentional misuse of assets.
3. Physical inventory counts: Conducting annual physical inventory counts helps validate records and identify discrepancies. If full counts aren’t practical, consider sampling by campus. Tie this control to a broader asset verification process when possible. Assets purchased with federal funds require periodic inventory validation to meet compliance requirements.
4. Documented custody and return procedures: Create clear, written documentation for issuing, returning and replacing devices. These procedures should include:
- Sign-out forms or digital acknowledgements
- Return deadlines
- Information on fees or accountability for damaged or lost devices
Ensure campus staff are trained on these procedures to promote consistency across the district.
5. Reporting and investigating losses: Always require prompt reporting of lost or stolen devices to campus or IT leadership. Each incident should be documented, and any patterns should be reviewed and escalated. This process for investigating protects the district’s assets, supports insurance claims and reimbursement processes and strengthens internal accountability.
Federal Funding Considerations
When technology assets are purchased with federal funds, inventory controls are not just best practice — they are a compliance requirement. Uniform Guidance (2 CFR 200.313) outlines expectations for these types of assets, inventory procedures and safeguards to prevent loss or misuse. Lack of compliance can result in questioned costs or audit findings. It is essential that internal controls in these areas operate effectively.
Closing Thoughts
Technology can open doors for learning, but it also demands thoughtful oversight. By partnering across departments, districts can protect these investments and maintain accountability.
Want to take it further? Consider conducting an internal audit or control review of your technology inventory procedures before the new school year begins. Contact us. Weaver can help your district start fresh, strengthen safeguards and close any gaps to protect your valuable technology assets.
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