EIN: 716020928
UEI: JJ1AK2P6BK85
Audited by: Arkansas Legislative Audit
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 9, 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 9, 2026 (8 days from today).
What is a management decision? →FAC accepted this audit on March 13, 2025 — management decision was due September 13, 2025.
FAC accepted this audit on March 15, 2024 — management decision was due September 15, 2024.
The District paid two contractors $153,001 and $248,750 from the Education Stabilization Fund for two roofing projects without obtaining contracts that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Additionally, the District did not obtain performance bonds for the two roofing projects, as required by Ark. Code Ann. § 18-44-503. Cause: Lack of internal controls and management oversight. Effect: The District did not comply with Wage Rate Requirements or Bonding Requirements. Context: The District had two construction contracts for facility repairs and improvements paid from the Education Stabilization Fund. Examined both contracts for compliance. Recommendation: The District should ensure that all applicable construction contracts contain the Wage Rate Requirements provision, obtain weekly certified payrolls from the contractor or subcontractor, and obtain performance bonds. The District should also contact the Arkansas Division of Elementary and Secondary Education (DESE) for further directives regarding this matter. Views of responsible officials: The District will ensure contracts are obtained and all applicable construction contracts contain the required notification regarding compliance with the Davis-Bacon Act. We will make sure to get copies of the weekly certified payrolls for applicable projects. We will be in contact with DESE for guidance and implementation of program controls over program expenditures by June 30, 2024.
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 4203 AUDIT PERIOD - YEAR ENDED JUNE 30, 2023 2023-001. Equipment and Real Property Management / Special Tests and Provisions Criteria or specific requirement (including statutory, regulatory, or other citation): 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 established 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. Additionally, 2 CFR 200.326 and Ark. Code Ann. § 18-44-503 require a non-federal entity to obtain a performance bond for the public construction contract. Condition: The District paid two contractors $153,001 and $248,750 from the Education Stabilization Fund for two roofing projects without obtaining contracts that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Additionally, the District did not obtain performance bonds for the two roofing projects, as required by Ark. Code Ann. § 18-44-503. Cause: Lack of internal controls and management oversight. Effect: The District did not comply with Wage Rate Requirements or Bonding Requirements. Context: The District had two construction contracts for facility repairs and improvements paid from the Education Stabilization Fund. Examined both contracts for compliance. Recommendation: The District should ensure that all applicable construction contracts contain the Wage Rate Requirements provision, obtain weekly certified payrolls from the contractor or subcontractor, and obtain performance bonds. The District should also contact the Arkansas Division of Elementary and Secondary Education (DESE) for further directives regarding this matter. Views of responsible officials: The District will ensure contracts are obtained and all applicable construction contracts contain the required notification regarding compliance with the Davis-Bacon Act. We will make sure to get copies of the weekly certified payrolls for applicable projects. We will be in contact with DESE for guidance and implementation of program controls over program expenditures by June 30, 2024.
All future projects that require the requirements for Davis-Bacon will be written in the contract and include weekly certified payrolls submitted to the district by the vendors and performance bonds will be secured.
FAC accepted this audit on March 12, 2023 — management decision was due September 12, 2023.
FAC accepted this audit on March 27, 2022 — management decision was due September 27, 2022.
FAC accepted this audit on March 11, 2021 — management decision was due September 11, 2021.
FAC accepted this audit on March 1, 2020 — management decision was due September 1, 2020.
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
FAC accepted this audit on March 13, 2018 — management decision was due September 13, 2018.
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 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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