EIN: 716020655
UEI: VN1UPY1RUN39
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 17, 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 17, 2026 (13 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
The District did not obtain prior approval from the Arkansas Division of Elementary and Secondary Education (DESE) for the purchase/installation of HVAC units for the central cafeteria project totaling $24,018 paid from the COVID-19 Education Stabilization Fund. Cause: Lack of internal controls and management oversight over program expenditures. Effect or potential effect: Unallowable costs of $24,018 were paid from COVID-19-Education Stabilization Fund. Questioned costs: The amount of questioned costs was $24,018. Context: An examination of 11 checks (totaling $734,487) from a population of 15 checks (totaling $1,190,357). Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: At the time of the purchase for this particular building, the district had several prior approval applications for HVAC replacement submitted to DESE for approval. We believe this one had been submitted as well but was unable to confirm that with DESE. In the future, we will develop a better checklist for items submitted to DESE for prior approvals so nothing is overlooked.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION COVID-19 AMERICAN RESCUE PLAN - ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND - AL NUMBER 84.425U PASS-THROUGH NUMBER 1402 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 Allowable Costs/Costs Principles Criteria or specific requirement: Purchases of equipment and other capital expenditures require the prior written approval of the Federal awarding agency or pass-through entity, as specified in Office of Management and Budget (OMB) 2 CFR Section 200.439. Condition: The District did not obtain prior approval from the Arkansas Division of Elementary and Secondary Education (DESE) for the purchase/installation of HVAC units for the central cafeteria project totaling $24,018 paid from the COVID-19 Education Stabilization Fund. Cause: Lack of internal controls and management oversight over program expenditures. Effect or potential effect: Unallowable costs of $24,018 were paid from COVID-19-Education Stabilization Fund. Questioned costs: The amount of questioned costs was $24,018. Context: An examination of 11 checks (totaling $734,487) from a population of 15 checks (totaling $1,190,357). Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: At the time of the purchase for this particular building, the district had several prior approval applications for HVAC replacement submitted to DESE for approval. We believe this one had been submitted as well but was unable to confirm that with DESE. In the future, we will develop a better checklist for items submitted to DESE for prior approvals so nothing is overlooked.
At the time of the purchase for this particular building, the district had several prior approval applications for HVAC replacment submitted to DESE for approval. We believe this one had been submitted as well but was unable to confirm that with DESE. We will develop a better checklist for items submitted to DESE for prior approvals so nothing is overlooked.
FAC accepted this audit on June 19, 2024 — management decision was due December 19, 2024.
The District paid $339,299 for the installation of flooring from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Additionally, the flooring project was not recorded in the District's capital asset subsidiary ledger. Cause: Lack of internal controls and management oversight. Effect or potential effect: The District did not comply with Wage Rate Requirements. The District's capital assets subsidiary records were not accurate. Context: An examination of the only capital improvement disbursement (totaling $339,229) paid from the Education Stabilization Fund. Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: The district will develop a check list to be used when projects are approved. The checklist will include making sure contracts are obtained when the project is being paid from a federal fund. In addition, it will note that weekly certified payrolls are to be submitted. Additional training will be provided to our Facilities Director on the Davis-Bacon Act. The district will adjust the current procedure for identifying expenditures which need to be included on capital asset inventory.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION COVID-19 AMERICAN RESCUE PLAN - ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND - AL NUMBER 84.425U PASS-THROUGH NUMBER 1402 AUDIT PERIOD - YEAR ENDED JUNE 30, 2023 2023-001 Equipment and Real Property / Special Test and Provisions Criteria or specific requirement: 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 as determined 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. Also, property records should be maintained for real property and improvements made to real property acquired with federal awards as specified in OMB 2 CFR section 200.311. Condition: The District paid $339,299 for the installation of flooring from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Additionally, the flooring project was not recorded in the District's capital asset subsidiary ledger. Cause: Lack of internal controls and management oversight. Effect or potential effect: The District did not comply with Wage Rate Requirements. The District's capital assets subsidiary records were not accurate. Context: An examination of the only capital improvement disbursement (totaling $339,229) paid from the Education Stabilization Fund. Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: The district will develop a check list to be used when projects are approved. The checklist will include making sure contracts are obtained when the project is being paid from a federal fund. In addition, it will note that weekly certified payrolls are to be submitted. Additional training will be provided to our Facilities Director on the Davis-Bacon Act. The district will adjust the current procedure for identifying expenditures which need to be included on capital asset inventory.
The district will develop a check list to be used when projects are approved. The checklist will include making sure contracts are obtained when the project is being paid from a federal fund. In addition, it will note that weekly certified payrolls are to be submitted. Additional training will be provided to our Facilities Director on the Davis Bacon Act. The district will adjust the current procedure for identifying expenditures which need to be included on capital asset inventory. 7/31/2024- Completion of new form, training, and flooring improvement added to fixed assets.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
FAC accepted this audit on April 3, 2022 — management decision was due October 3, 2022.
FAC accepted this audit on March 11, 2021 — management decision was due September 11, 2021.
FAC accepted this audit on February 26, 2020 — management decision was due August 26, 2020.
FAC accepted this audit on March 25, 2019 — management decision was due September 25, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 13, 2018 — management decision was due September 13, 2018.
FAC accepted this audit on January 17, 2017 — management decision was due July 17, 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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