For new shipments of devices:
- Obtain the serial numbers prior to the delivery of the devices for insurance purposes and for comparison to devices received.
- If insuring the devices, the Purchasing department can use the listing of serial numbers received from the vendor to create a purchase order and insure the Chromebooks for accidental damage and theft.
- Confirm the shipment received agrees to the purchase order and invoice(s).
- Once the device has been received, its serial number confirmed, it is properly insured (as appropriate – based on a district’s procedure), and set up with the necessary applications, the Information Technology (“IT”) department/the outsourced company responsible for inventory must input the device information (serial number, asset tag, device type, purchase date, location of device and any other information required per the district’s policy) into the district’s Chromebooks for Education Management Console (“Google Console”)/other management or inventory system to enroll, track, and later assign the device.
For all devices:
- Once the inventoried devices are ready for dissemination, the IT department/the outsourced company responsible for inventory must update Google Console with the individual to whom the device has been assigned and/or the assigned location of the device.
- If being given to a student or staff member, the parent/student/staff member should sign an agreement that acknowledges the exchange and notates the serial number and asset tag number of the device being distributed.
- If a device is assigned to a student, the district’s student management system should also be updated to indicate whether the student has a device (similar to a musical instrument).
- If a device becomes lost/stolen, the status of the device in Google Console needs to be updated to “disabled” until the device is located and returned. If a different type of management or inventory system is being used, the system should be updated to reflect that the device is lost/stolen.
- If the device becomes obsolete and is used for parts, the status of the device in Google Console/other management or inventory system needs to be updated to reflect this.
- If the device becomes obsolete, the status of the device in Google Console needs to be updated to “deprovisioned,” presented to the Board, appropriately sanitized, and disposed of in accordance with District policy and procedure. If using another management or inventory system, be sure to update the device to reflect that it has been disposed of.
- If repairs need to be done, the district’s repair management system should be updated to indicate the status of the device, the location of the device and the new device given to the student/staff member.
- The parent/student/staff member should sign an agreement for the newly assigned device, and the aforementioned steps should be followed.
- In addition, the repairs should be tracked for internal knowledge of the remaining useful life of the device.
- An inventory of all devices should be performed at least annually, ideally through physical observation if possible. Otherwise, devices should be pinged (this requires the device to be on) regularly.
- In conjunction, a review should be performed to analyze the inventory of devices against a listing of those active students and employees to ensure no terminated/inactive employees or graduated/inactive students are still in possession of a device.
- A periodic review of device additions and disposals should be performed by someone in the IT department on a sample basis.
Written by Nicholle Mezier, CPA, MBA. If you would like to learn more about this topic, please contact:
Shari Diamond, CIA
Shari has been with Cerini & Associates, LLP since 2008 where she works primarily with the firm’s school district clients providing internal audit and claims audit services. She has over twenty years’ experience performing internal audits, risk assessments, and compliance reviews, as well as recommending processes to strengthen the internal controls environment while increasing efficiencies. Her prior experience at PWC and Northrop Grumman included performing Information Technology audits.