EIN: 716020506
UEI: DLFWK4R1JRP7
Audited by: Arkansas Legislative Audit
Oversight agency: 84 [Department of Education]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 19, 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 19, 2026 (4 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 11, 2024 — management decision was due September 11, 2024.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on March 17, 2021 — management decision was due September 17, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
The District did not solicit bids on the purchase of food supplies at a cost of $64,432, 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 $64,432 without soliciting bids as required by state law for purchases with an estimated purchase price equal to or exceeding $20,500. Context: An examination of non-payroll expenditures for 15 checks totaling $76,356 from a population of 147 checks totaling $624,226. Of the 15 checks examined, one check required solicitation of bids. Our sample was a statistically valid sample. Recommendation: The District should implement controls and monitor child nutrition purchases for compliance with applicable procurement requirements. Views of responsible officials: This took place as a result of a the Food Service Director leaving in May 2018, leaving a new one to be hired. The District has already implemented a system of internal controls for monitor that food bids are taken, as required by Ark. Code Ann. The new Food Service Director has since gone to training and knows the proper procedures; therefore resulting in bids being taken for FY 19/20.
Show full finding ▾Hide full finding ▴U. S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION CHILD NUTRITION CLUSTER - CFDA NUMBERS 10.553 AND 10.555 PASS-THROUGH NUMBER 0801 AUDIT PERIOD - YEAR ENDED JUNE 30, 2019 Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200.320 establishes the methods of procurement to be followed by a non-federal entity when purchasing supplies or services with federal awards. Price or rate quotations must be obtained from an adequate number of qualified sources for purchases greater than $10,000 and up to $250,000. For purchases of supplies and services exceeding $250,000, solicitation of bids or proposals must be utilized; however, Ark. Code Ann. ? 6-21-304 requires solicitation of bids on the purchase of commodities with an estimated purchase price equal to or exceeding $20,500. Condition: The District did not solicit bids on the purchase of food supplies at a cost of $64,432, 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 $64,432 without soliciting bids as required by state law for purchases with an estimated purchase price equal to or exceeding $20,500. Context: An examination of non-payroll expenditures for 15 checks totaling $76,356 from a population of 147 checks totaling $624,226. Of the 15 checks examined, one check required solicitation of bids. Our sample was a statistically valid sample. Recommendation: The District should implement controls and monitor child nutrition purchases for compliance with applicable procurement requirements. Views of responsible officials: This took place as a result of a the Food Service Director leaving in May 2018, leaving a new one to be hired. The District has already implemented a system of internal controls for monitor that food bids are taken, as required by Ark. Code Ann. The new Food Service Director has since gone to training and knows the proper procedures; therefore resulting in bids being taken for FY 19/20.
This took place as a result of the Food Service Director leaving in May 2018, leaving a new one to be hired. The new Food Service Director was not hired until July 2018. The District has already implemented a system of internal controls for monitoring food bids are taken, as required by Ark. Code Ann. The new Food Service Director has since gone to training and knows the proper procedures; therefore resulting in bids being taken for FY19/20.
FAC accepted this audit on March 12, 2019 — management decision was due September 12, 2019.
FAC accepted this audit on March 14, 2018 — management decision was due September 14, 2018.
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 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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