EIN: 710424181
UEI: ZJG7ST6NKM16
Audited by: Arkansas Legislative Audit
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 9, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 9, 2026 (3 days ago).
What is a management decision? →FAC accepted this audit on March 14, 2025 — management decision was due September 14, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
The District paid a flooring company $34,600 from the Education Stabilization Fund to replace old carpet with tile in the District without obtaining a written contract that included the prevailing wage rate clause. Additionally, weekly certified payrolls were not submitted to the District. Effect: The District did not comply with Wage Rate Requirements. Cause: Lack of program oversight. Context: Examined all payments/contracts for facility repairs and improvements, three in total. Identification as a repeat finding: No Recommendation: The District should ensure that all applicable construction contracts contain the required notification regarding compliance with the Wage Rate Requirements. Copies of the weekly certified payrolls should be obtained for the applicable projects. The District should also contact the Arkansas Division of Elementary and Secondary Education for further directives regarding this matter and implement proper controls over program expenditures. Views of responsible officials: The District will ensure that contracts are obtained and all applicable construction contracts will contain the required notification regarding compliance with the Davis-Bacon Act. Copies of the weekly-certified payrolls will be obtained for the applicable projects. When bids involving Federal funds are solicited, only those contracts with documentation of Davis Bacon will be considered for the project.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARMENT OF EDUCATION COVID-19 AMERICAN RESCUE PLAN ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND - AL 84.425U PASS-THROUGH NUMBER 4901 AUDIT PERIOD - YEAR ENDED JUNE 30, 2023 2023-002 Special Tests and Provisions Criteria or specific requirement (including statutory, regulatory, or other citation): 29 CFR 5.5 (Wage Rate Requirements) requires all contractors and subcontractors performing construction contracts in excess of $2,000, financed by federal assistance funds, to pay laborers and mechanics employed by the contractor or subcontractor not less than the prevailing wage rates established by the Department of Labor for the locality of the project. Non-federal entities shall include in the applicable construction contracts a provision that the contractor or subcontractor comply with those requirements. Such requirements include the submission of weekly certified payrolls for each week in which any contract work is performed, to the non-federal entities. Condition: The District paid a flooring company $34,600 from the Education Stabilization Fund to replace old carpet with tile in the District without obtaining a written contract that included the prevailing wage rate clause. Additionally, weekly certified payrolls were not submitted to the District. Effect: The District did not comply with Wage Rate Requirements. Cause: Lack of program oversight. Context: Examined all payments/contracts for facility repairs and improvements, three in total. Identification as a repeat finding: No Recommendation: The District should ensure that all applicable construction contracts contain the required notification regarding compliance with the Wage Rate Requirements. Copies of the weekly certified payrolls should be obtained for the applicable projects. The District should also contact the Arkansas Division of Elementary and Secondary Education for further directives regarding this matter and implement proper controls over program expenditures. Views of responsible officials: The District will ensure that contracts are obtained and all applicable construction contracts will contain the required notification regarding compliance with the Davis-Bacon Act. Copies of the weekly-certified payrolls will be obtained for the applicable projects. When bids involving Federal funds are solicited, only those contracts with documentation of Davis Bacon will be considered for the project.
Completion date: Immediately upon the next execution of a contract that involves expenditures paid from a Federal Fund.
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on February 6, 2022 — management decision was due August 6, 2022.
FAC accepted this audit on January 12, 2021 — management decision was due July 12, 2021.
FAC accepted this audit on February 24, 2020 — management decision was due August 24, 2020.
FAC accepted this audit on March 12, 2019 — management decision was due September 12, 2019.
FAC accepted this audit on March 13, 2018 — management decision was due September 13, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 14, 2017 — management decision was due September 14, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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