EIN: 716020447
UEI: LBAALCK8L777
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 13, 2024. 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 November 13, 2024 (647 days ago).
What is a management decision? →A Procurement Review completed by the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) reported that a purchase totaling $71,520 did not solicit bids, as required by Ark. Code Ann. § 6-21-304. Cause: Lack of internal controls and management oversight over the procurement of supplies and services. Effect or potential effect: The District expended Child Nutrition program funds of $71,250 without soliciting bids as required by state law for purchases with an estimated purchase price equal to or exceeding $23,100. Context: Review of Procurement Review completed by the DESE, CNU for the purchases in the 2022-2023 school year. Identification as a repeat finding: No Recommendation: The District should implement controls and monitor child nutrition purchases for compliance with applicable procurement requirements. Views of responsible officials: The district updated and strengthened the procurement plan to follow formal purchase procedures. The updated procurement plan was implemented on 11/14/2023.
Show full finding ▾Hide full finding ▴U. S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - AL NUMBERS 10.553 AND 10.555 PASS-THROUGH NUMBER 2105 AUDIT PERIOD - YEAR ENDED JUNE 30, 2023 2023-001. Procurement and Suspension and Debarment Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR 200.320 establishes the methods of procurement to be followed by non-federal entities. In compliance with this regulation, Ark. Code Ann. § 6-21-304 requires solicitation of bids on the purchase of commodities with an estimated purchase price equal to or exceeding $23,100. Condition: A Procurement Review completed by the Arkansas Division of Elementary and Secondary Education, Child Nutrition Unit (DESE, CNU) reported that a purchase totaling $71,520 did not solicit bids, as required by Ark. Code Ann. § 6-21-304. Cause: Lack of internal controls and management oversight over the procurement of supplies and services. Effect or potential effect: The District expended Child Nutrition program funds of $71,250 without soliciting bids as required by state law for purchases with an estimated purchase price equal to or exceeding $23,100. Context: Review of Procurement Review completed by the DESE, CNU for the purchases in the 2022-2023 school year. Identification as a repeat finding: No Recommendation: The District should implement controls and monitor child nutrition purchases for compliance with applicable procurement requirements. Views of responsible officials: The district updated and strengthened the procurement plan to follow formal purchase procedures. The updated procurement plan was implemented on 11/14/2023.
The district updated and strengthened the procurement plan to follow formal purchase procedures. The updated procurement plan was implemented on 11/14/2023.
FAC accepted this audit on February 24, 2020 — management decision was due August 24, 2020.
A monitoring review conducted by the Arkansas Department of Education, Special Education Unit, identified unallowable costs totaling $675 paid from the Special Education program. Cause: Lack of internal controls and management oversight over program expenditures. Effect or potential effect: Unallowable costs of $675 for the year ended June 30, 2019 occurred. Questioned costs: The amount of the questioned costs was $675. Context: A monitoring review conducted by the Arkansas Department of Education, Special Education Unit. Recommendation: The District should contact the Arkansas Department of Education for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: Controls have been implemented to ensure that no unallowable payments are made from Special Education, or any other funds. The error had already been found, addressed and corrected prior to the beginning of the legislative audit.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION SPECIAL EDUCATION - GRANTS TO STATE- CFDA NUMBER 84.027 PASS-THROUGH NUMBER 2105 AUDIT PERIOD - YEAR ENDED JUNE 30, 2019 2019-001 Allowable Costs/Cost Principles Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E - Cost Principles establish principles for determining the allowable costs incurred by the District under Federal awards. Such costs are to be necessary and reasonable to the performance of the Federal Award and be adequately documented. Condition: A monitoring review conducted by the Arkansas Department of Education, Special Education Unit, identified unallowable costs totaling $675 paid from the Special Education program. Cause: Lack of internal controls and management oversight over program expenditures. Effect or potential effect: Unallowable costs of $675 for the year ended June 30, 2019 occurred. Questioned costs: The amount of the questioned costs was $675. Context: A monitoring review conducted by the Arkansas Department of Education, Special Education Unit. Recommendation: The District should contact the Arkansas Department of Education for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: Controls have been implemented to ensure that no unallowable payments are made from Special Education, or any other funds. The error had already been found, addressed and corrected prior to the beginning of the legislative audit.
? Reference Number 2019-001, Schedule 3 Unallowable cost of $675.00 paid from the Special Education program ? Person responsible for the corrective action is Linda Tullos, Superintendent. ? The amount in question has already been returned to the Arkansas Department of Education and care will be subsequently taken to ensure that the error does not recur. ? The return of the unallowable cost of $675.00 was completed on July 25, 2019. We will continue to work diligently to ensure that errors are kept to a minimum and to adhere to all established principles of allowable costs. Thank you for your support of the McGehee School District and public education in Arkansas.
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