EIN: 716021364
UEI: Y1GUR2JJCH18
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 2, 2022. 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 November 2, 2022, which was (1387 days ago).
What is a management decision? →Statement of Condition: Eligibility determination performed by District management for the Temporary Assistance for Needy Families was performed incorrectly. Criteria: Per the terms and condition of the award document for the Temporary Assistance for Needy Families program, eligibility is for children three to four years old and the gross family income of the child is below or equal to the 200% federal poverty level and sliding scale. The District is responsible for determining eligibility and has procedures in place to determine eligibility. Cause of Condition: Procedures are in place to determine eligibility but are ineffective due to incorrect application of the program's definition of gross family income. Effect of Condition: During testing, it was noted that edibility was not properly determined by the District staff. Context: For the Temporary Assistance for Needy Families program, a sample of 60 children was selected to test program eligibility controls and compliance. The audit testing found 7 discrepancies related to the controls for eligibility which resulted in 3 instances of noncompliance totaling $4,767. Recommendation: Ensure all staff performing eligibility determination are properly informed of eligibility requirements or establish review procedures in which individuals with proper knowledge review all eligibility determination documentation prior to making determination.
The District agrees with the finding and staff members have been retrained with regards to determining student eligibility in the TANF program. The Director of Pre K will review and verify staff members' work regarding eligibility.
2020-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2021. 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 30, 2021, which was (1785 days ago).
What is a management decision? →Statement of Condition: Eligibility determination performed by District management for the Temporary Assistance for Needy Families was performed incorrectly. Criteria: Per the terms and conditions of the award document for the Temporary Assistance for Needy Families program, eligibility for this program is for children three to four years old and the gross family income of the child is below or equal to the 200% federal poverty level and sliding scale. The District is responsible for determining eligibility and has procedures in place to determine eligibility. Cause of condition: Procedures are in place to determine eligibility but are ineffective due to incorrect application of the program?s definition of gross family income. Effect of condition: During testing, it was noted that eligibility was not properly determined by District staff. Context: For the Temporary Assistance for Needy Families program, a sample of 100 children was selected to test program eligibility controls and compliance. The audit testing found 11 discrepancies related to the controls for eligibility which resulted in 3 instances of noncompliance. Recommendation: Ensure all staff performing eligibility determination are properly informed of eligibility requirements or establish review procedure in which individuals with proper knowledge review all eligibility determination documentation prior to making determination.
The District agrees with the finding and staff members have been retrained with regards to determining student eligibility in the TANF program. The Director of Pre K will review and verify staff members' work regarding eligibility.
Statement of Condition: Although payroll reports supporting employees? work in the Temporary Assistance for Needy Families (TANF) and Child Nutrition Cluster programs were available for inspection, time certifications were not completed for 1 out of 40 employees tested for TANF and 1 out of 21 employees tested for Child Nutrition Cluster. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) 200.430 (i)(1) (v) requires that charges to federal awards for salaries and wages must be based on records that comply with the established accounting policies and practices of the District and be supported by personnel time and effort reports. Such records may include personnel activity reports, including prescribed certifications, or equivalent documentation. Per the District?s policies, time certifications over federal expenditures should be properly completed by the appropriate personnel. Cause of condition: Procedures are in place for personnel to complete time certifications at the end of each school semester if employees work 100% in one program or monthly if the employee spends time within multiple programs. However, the District did not properly monitor time and effort record completion and maintenance for employees who terminated or changed positions mid-semester or mid-month. Effect or potential effect of condition: The District was not able to provide required documentation substantiating all time charged to TANF and Child Nutrition Cluster programs. Context: For the TANF program, a sample of 40 payroll transactions were selected to test controls related to allowable costs. The audit testing found 1 discrepancy related to the time certifications in which the time certification was not completed. For the Child Nutrition Cluster a sample of 21 payroll transactions was selected to test controls related to allowable costs. The audit testing found 1 discrepancy related to the time certifications in which the time certification was not completed. Recommendation: To ensure all time certifications are completed by employees who work within federal programs, a review of completed time certifications should be compared to the employee listing for all federal program employees and procedures should be put in place to collect time certifications during the employee termination or transfer of position process.
The District agrees with the finding and will obtain time certifications on all federally paid employees.
Statement of Condition: The time certification for the director of the Child Nutrition Cluster programs was improperly approved by the director him/herself. Criteria: Title 2 U.S. Code of Federal Regulations (CFR) 200.430 (i)(1) (i) requires that salaries and wages charged to federal awards must be supported by system of internal controls that provide reasonable assurance that the charges are accurate, allowable, and properly allocated. Self-approved time certifications do not qualify as reasonable assurance of accurately charged salary and wages. Cause of condition: Procedures are in place for proper approval of time certifications for personnel of the program by the program director, but procedures are not in place for proper approval of the program director?s time certification. Effect or potential effect of condition: During testing, it was noted that the time certification for the director of the Child Nutrition Cluster programs was completed and approved by the director him/herself. Context: For the Child Nutrition Cluster programs a sample of 21 payroll transactions were selected to test controls related to allowable costs. One discrepancy related to the approval of time certifications was noted in testing. Recommendation: To ensure time certifications are properly approved, all time certifications should be approved by a superior District officer or director to the person completing the time certification.
The District agrees with the finding, and time certifications of the Director of Child Nutrition will now be approved by a superior District officer to the Director of Child Nutrition.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 2020. 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 24, 2020, which was (2156 days ago).
What is a management decision? →Criteria or specific requirement: To enroll an eligible child, the parent or guardian shall furnish documentation of eligibility and other required information, including household income and household member information. A list of all acceptable documentation will be published annually by the Arkansas Department of Human Services Division of Child Care and Early Childhood Education (DCCECE). Children of parents or guardians refusing to furnish required information shall be deemed ineligible for participation. Programs are responsible for verifying eligibility before the child attends and shall maintain copies of eligibility documentation in the child?s record. Condition: The District did not retain, for audit inspection, 59 of the 80 applications and the related verification documentation that was submitted by household applicants regarding eligibility status for the Preschool Development Grant ? Highly Qualified Preschool Program (PDG-HQPP) and Temporary Assistance for Needy Families (TANF) programs. Context: An examination of 80 applicants to verify eligibility for programs from a population of 980 determined from the Pre-K rosters. Our sample was a statistically valid sample. Effect: The District was unable to provide required documentation substantiating eligibility for the PDG-HQPP and TANF programs. Cause: The District has not kept or maintained eligibility records for enrolled students that have completed the preschool program. Supporting documentation has been disposed of by the District. Recommendation: To ensure proper records are maintained, after determining eligibility requirements have been satisfied for these programs, supporting documentation should be maintained in an organized fashion for a minimum of five years. This process should be done to support any testing that needs to be performed or questions that arise from the public or any government agencies. Views of responsible officials and planned corrective actions: Management agrees with this finding. To support any needed testing or to answer questions that arise from the public or any governmental agency, the District has implemented an internal control procedure to ensure proper eligibility and financial records are maintained for all pre-k programs, including but not limited to the PDG-HQPP and TANF programs, for a minimum of five years. All PDG-HQPP and TANF eligibility and financial records for fiscal year ending June 30, 2020 will be maintained for testing and examination.
Management agrees with this finding. To support any needed testing or to answer questions that arise from the public or any governmental agency, the District has implemented an internal control procedure to ensure proper eligibility and financial records are maintained for all pre-k programs, including but not limited to the PDG-HQPP and TANF programs, for a minimum of five years. All PDG-HQPP and TANF eligibility and financial records for fiscal year ending June 30, 2020 will be maintained for testing and examination.
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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