EIN: 716020537
UEI: KW17ULJKBXH6
Audited by: Arkansas Legislative Audit
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 10, 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 August 10, 2026 (24 days ago).
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 May 13, 2024 — management decision was due November 13, 2024.
FAC accepted this audit on March 12, 2023 — management decision was due September 12, 2023.
FAC accepted this audit on May 8, 2022 — management decision was due November 8, 2022.
FAC accepted this audit on March 24, 2021 — management decision was due September 24, 2021.
FAC accepted this audit on March 1, 2020 — management decision was due September 1, 2020.
An examination of the fiscal year 2019 paid lunch equity calculation prepared by the District revealed the District did not implement a required price increase of $.10 for paid lunches, although the required increase was approved by the District's board of directors. Cause: Lack of internal control effectiveness and management oversight resulted in the error. Effect or potential effect: The District did not ensure that the required price increase was implemented. Context: The calculations pertaining to paid lunch equity prepared by the District and submitted to ADE, CNU were examined. Recommendation: The District should establish effective internal controls to ensure that the paid lunch equity required increase is implemented properly. Additionally, the District should contact ADE, CNU for resolution of this matter. Views of responsible officials: The District failed to implement the Paid Lunch Equity increase of $.10 for student lunches in our E-Trition system. However, this has been rectified as the district is now classified as a Community Eligibility Provision (CEP) School which allows each student in the district to eat breakfast and lunch at no cost without collecting household applications.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION NATIONAL SCHOOL LUNCH PROGRAM - CFDA NUMBER 10.555 PASS-THROUGH NUMBER 2104 AUDIT PERIOD - YEAR ENDED JUNE 30, 2019 Special Tests and Provisions Criteria or specific requirement: School districts participating in the National School Lunch Program are required to ensure sufficient funds are provided to the school food service account for lunches served to students not eligible for free or reduced price meals either through the prices charged for paid lunches or through other non-Federal sources provided to the school food service account. The Arkansas Department of Education, Child Nutrition Unit (ADE, CNU) provided uniform worksheets to all school districts for paid lunch equity to be calculated and submitted to ADE, CNU. Condition: An examination of the fiscal year 2019 paid lunch equity calculation prepared by the District revealed the District did not implement a required price increase of $.10 for paid lunches, although the required increase was approved by the District's board of directors. Cause: Lack of internal control effectiveness and management oversight resulted in the error. Effect or potential effect: The District did not ensure that the required price increase was implemented. Context: The calculations pertaining to paid lunch equity prepared by the District and submitted to ADE, CNU were examined. Recommendation: The District should establish effective internal controls to ensure that the paid lunch equity required increase is implemented properly. Additionally, the District should contact ADE, CNU for resolution of this matter. Views of responsible officials: The District failed to implement the Paid Lunch Equity increase of $.10 for student lunches in our E-Trition system. However, this has been rectified as the district is now classified as a Community Eligibility Provision (CEP) School which allows each student in the district to eat breakfast and lunch at no cost without collecting household applications.
2019-001 Significant Deficiency Contact: Tommie Sue Hill, Food Service Director Kelvin Gragg, Superintendent Janice Stennis, Business Manager Anticipated Date: Immediately The District failed to implement the Paid Lunch Equity increase of $.10 for student lunches in our E-Trition system. However, this has been rectified as the district is now classified as a Community Eligibility Provision (CEP) School which allows each student in the district to eat breakfast and lunch at no cost without collecting household applications.
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
FAC accepted this audit on February 14, 2018 — management decision was due August 14, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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