EIN: 716020617
UEI: GWGNQEQKHH57
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 March 31, 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 October 1, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on June 5, 2025 — management decision was due December 5, 2025.
Unallowable costs paid from the Child Nutrition program totaling $843 were detected for the audit year. These costs were comprised of $843 in salary payments that should have been recorded in the District's general fund. Cause: Lack of internal control and management oversight over program expenditures. Effect or potential effect: Unallowable costs of $843 were paid from the Child Nutrition program. Questioned costs: The amount of questioned costs was $843. Context: An examination of Child Nutrition Cluster payroll expenditures for 2 employees ($37,649) from a population of 15 employees ($294,944). Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Department of Education Division of Elementary and Secondary Education (DESE) for resolution regarding this matter and implement proper controls over program expenditures. "Views of responsible officials:. We concur with the recommendation and will contact DESE to ensure that the correct process is used to move the unallowable costs totaling $843 to the operating fund. To correct the payroll issue of charging unallowable costs, the payroll clerk will run reports quarterly to verify all payroll charges to any federal fund are appropriate. "
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 4603 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 2024-001. Allowable Costs/Costs 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 cost incurred by the District under Federal awards. Such costs are to be necessary and reasonable for the performance of the Federal award. Condition: Unallowable costs paid from the Child Nutrition program totaling $843 were detected for the audit year. These costs were comprised of $843 in salary payments that should have been recorded in the District's general fund. Cause: Lack of internal control and management oversight over program expenditures. Effect or potential effect: Unallowable costs of $843 were paid from the Child Nutrition program. Questioned costs: The amount of questioned costs was $843. Context: An examination of Child Nutrition Cluster payroll expenditures for 2 employees ($37,649) from a population of 15 employees ($294,944). Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Department of Education Division of Elementary and Secondary Education (DESE) for resolution regarding this matter and implement proper controls over program expenditures. "Views of responsible officials:. We concur with the recommendation and will contact DESE to ensure that the correct process is used to move the unallowable costs totaling $843 to the operating fund. To correct the payroll issue of charging unallowable costs, the payroll clerk will run reports quarterly to verify all payroll charges to any federal fund are appropriate. "
We concur with the recommendation and will contact DESE to ensure that the correct process is used to move the unallowable costs totaling $843 to the Operating Fund. To correct the payroll issue of charging unallowable costs, the payroll clerk will run reports quarterly to verify all payroll charges to any federal fund are appropriate.
FAC accepted this audit on March 11, 2024 — management decision was due September 11, 2024.
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
FAC accepted this audit on May 8, 2022 — management decision was due November 8, 2022.
FAC accepted this audit on February 23, 2021 — management decision was due August 23, 2021.
FAC accepted this audit on March 16, 2020 — management decision was due September 16, 2020.
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
FAC accepted this audit on March 13, 2018 — management decision was due September 13, 2018.
FAC accepted this audit on March 19, 2017 — management decision was due September 19, 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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