NTIA and FirstNet Should Improve Controls to Strengthen the Fee Collection Process

For our audit regarding the management of fee payments from AT&T Inc. to the First Responder Network Authority (FirstNet). Our audit objectives were to determine whether FirstNet’s processes for setting, collecting, and managing fees, and the National Telecommunications and Information Administration’s (NTIA’s) processes for reviewing and approving fees, are consistent with legislative and contractual requirements.We found that (I) the NTIA and FirstNet fee review standard operating procedures is incomplete and (II) FirstNet received approximately $830,000 in interagency services without a signed agreement.