EIN: 716021158
UEI: GDYBLHGJ5JQ7
Audited by: Arkansas Legislative Audit
Oversight agency: 84 [Department of Education]
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Data as of August 28, 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 (19 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 received federal reimbursement of $80,750 from the Emergency Connectivity Fund (ECF) for expenditures that were previously reimbursed by the American Rescue Plan - Elementary and Secondary School Emergency Relief Fund (ARP-ESSER). Cause: Lack of management oversight and adherence to program requirements. Effect or potential effect: $80,750 of duplicate support was received by the District. Questioned costs: $80,750. Context: Identified during the financial statement audit. The program was not audited as a major federal program. Identification as a repeat finding: No Recommendation: The District should contact the Federal Communications Commission for guidance regarding this matter. Views of responsible officials: Management agrees with this finding. Copies of the Verizon invoices for Hot Spots are given to the IT Department designee to collect and submit to the E-Rate Consultant. Prior to sending the invoices, the IT designee and CFO will meet to confirm the budgets units used and the submission. The Federal Communications Commission will be notified
Show full finding ▾Hide full finding ▴FEDERAL COMMUNICATIONS COMMISSION EMERGENCY CONNECTIVITY FUND PROGRAM - AL NUMBER 32.009 AUDIT PERIOD - YEAR ENDED JUNE 30, 2025 2024-001. Activities allowed or unallowed Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR § 54.1712 states entities participating in the Emergency Connectivity Fund may not seek Emergency Connectivity Fund support or reimbursement for eligible equipment or services that have been purchased with or reimbursed in full from other Federal pandemic-relief funding, targeted state funding, other external sources of targeted funding or targeted gifts, or eligible for discounts from the schools and libraries universal service support mechanism or other universal service support mechanisms. Condition: The District received federal reimbursement of $80,750 from the Emergency Connectivity Fund (ECF) for expenditures that were previously reimbursed by the American Rescue Plan - Elementary and Secondary School Emergency Relief Fund (ARP-ESSER). Cause: Lack of management oversight and adherence to program requirements. Effect or potential effect: $80,750 of duplicate support was received by the District. Questioned costs: $80,750. Context: Identified during the financial statement audit. The program was not audited as a major federal program. Identification as a repeat finding: No Recommendation: The District should contact the Federal Communications Commission for guidance regarding this matter. Views of responsible officials: Management agrees with this finding. Copies of the Verizon invoices for Hot Spots are given to the IT Department designee to collect and submit to the E-Rate Consultant. Prior to sending the invoices, the IT designee and CFO will meet to confirm the budgets units used and the submission. The Federal Communications Commission will be notified
Planned Corrective Action: Management agrees with this finding. Copies of the Verizon invoices for Hot Spots are given to the IT Department designee to collect and submit to the E-Rate Consultant. Prior to sending the invoices, the IT designee and CFO will meet to confirm the budgets units used and the submission. Scott Young is going to make contact with our E-Rate consultant, Sharon Dowdy, who will confirm the repayment of $80,750 of duplicate support by April 7, 2025. Persons responsible for corrective action: Scott Young, IT Project Manager; Jimmy Hogg, IT Director; Jackie Rowlett, District Treasurer. Anticipated corrective action implementation date: April 7, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 24, 2019 — management decision was due September 24, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 2017.
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