The Office of State Budget and Management received questions about the Department of Public Instruction using administrative savings to purchase and distribute iPads for teachers. OSBM found that DPI incorrectly recorded the iPad expenditure using a state computer property account instead of an aid and assistance account for the local education agencies. This internal budget revision should have required OSBM approval since it involved an aid and assistance account. While the error cannot be corrected since the fiscal year is closed, OSBM wanted to notify DPI to prevent future oversight and offered additional budget training.