EIN: 716023252
UEI: J2UBT2TJ2GV1
Audited by: Arkansas Legislative Audit
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 13, 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 13, 2026 (44 days from today).
What is a management decision? →The District requested and received a federal drawdown of $400,352 from their COPS School Violence Prevention Program (Program) award on December 3, 2024. The Program allows for a 10-day period for federal advance payments. Following the allowable 10-day period, the District had $344,102 of excess federal award funds on hand. The remaining funds were spent from January 28, 2025 to February 11, 2025. Cause: Lack of internal controls over the timing of the drawdown and disbursement of award costs. Effect or potential effect: The failure to properly monitor drawdowns and limit the time between drawdown and disbursement could result in program noncompliance and loss of program funds. In addition, excess drawdowns can lead to interest earned on federal advance payments, which must be returned in excess of $500 per year. Questioned costs: None Context: In November 2024, the District requested a drawdown of the entire COPS grant award in the amount of $400,352, with $56,250 being expended prior to the request. The drawdown was received by the District on December 3, 2024. The remaining $344,102 was disbursed by the District from January 28, 2025 through February 11, 2025. Identification as a repeat finding: No Recommendation: The District should implement procedures to ensure drawdowns are timed with the District's immediate cash requirements and consult with the Department of Justice COPS Office. Views of responsible officials: The District will implement procedures to ensure drawdowns are timed with the District's immediate cash requirements.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF JUSTICE PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANT- AL NUMBER 16.710 AUDIT PERIOD - YEAR ENDED JUNE 30, 2025 2025-001. Cash Management Criteria or specific requirement: Advance payments must be limited to the minimum amounts needed and be timed to be in accordance with the actual, immediate cash requirements of the recipient, as specified in 2 CFR § 200.305(b)(1). The 2024 COPS Office School Violence Prevention Program (SVPP) Award Owner's Manual states the period allowed for advance payments is 10 days, and any interest earned on federal advance payments deposited in interest-bearing accounts that is in excess of $500 per year must be remitted annually to the Department of Health and Human Services Payment Management System. Condition: The District requested and received a federal drawdown of $400,352 from their COPS School Violence Prevention Program (Program) award on December 3, 2024. The Program allows for a 10-day period for federal advance payments. Following the allowable 10-day period, the District had $344,102 of excess federal award funds on hand. The remaining funds were spent from January 28, 2025 to February 11, 2025. Cause: Lack of internal controls over the timing of the drawdown and disbursement of award costs. Effect or potential effect: The failure to properly monitor drawdowns and limit the time between drawdown and disbursement could result in program noncompliance and loss of program funds. In addition, excess drawdowns can lead to interest earned on federal advance payments, which must be returned in excess of $500 per year. Questioned costs: None Context: In November 2024, the District requested a drawdown of the entire COPS grant award in the amount of $400,352, with $56,250 being expended prior to the request. The drawdown was received by the District on December 3, 2024. The remaining $344,102 was disbursed by the District from January 28, 2025 through February 11, 2025. Identification as a repeat finding: No Recommendation: The District should implement procedures to ensure drawdowns are timed with the District's immediate cash requirements and consult with the Department of Justice COPS Office. Views of responsible officials: The District will implement procedures to ensure drawdowns are timed with the District's immediate cash requirements.
The District will implement procedures to ensure drawdowns are timed with the District's immediate cash requirements.
FAC accepted this audit on March 13, 2025 — management decision was due September 13, 2025.
FAC accepted this audit on March 13, 2024 — management decision was due September 13, 2024.
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
FAC accepted this audit on March 14, 2022 — management decision was due September 14, 2022.
FAC accepted this audit on March 14, 2021 — management decision was due September 14, 2021.
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
FAC accepted this audit on February 19, 2018 — management decision was due August 19, 2018.
FAC accepted this audit on March 14, 2017 — management decision was due September 14, 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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
