EIN: 716038443
UEI: E6KJETSN2HM5
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 June 25, 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 December 25, 2026 (118 days from today).
What is a management decision? →FAC accepted this audit on June 3, 2025 — management decision was due December 3, 2025.
FAC accepted this audit on June 20, 2024 — management decision was due December 20, 2024.
FAC accepted this audit on May 11, 2023 — management decision was due November 11, 2023.
During testing, we identified the District purchased and requested reimbursement totaling $17,992 from the Emergency Connectivity Fund Program for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definition of eligible equipment. Cause: District's unfamiliarity with the new federal program. Effect: The District received funding in excess of the unmet need for their students and school staff resulting in unallowable costs of $17,992 paid from the Emergency Connectivity Fund Program. Questioned costs: The District was reimbursed for $17,992 more than eligible. Context: Of the 1,050 devices purchased, 58 were not eligible to be reimbursed. Recommendation: The District should contact the Federal Communications Commission for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: The District will contact the Federal Communications Commission for guidance regarding the reimbursement for the purchase of additional devices for replacement of lost/damaged equipment and will implement proper controls over program expenditures.
Show full finding ▾Hide full finding ▴FEDERAL COMMUNICATIONS COMMISSION COVID-19 EMERGENCY CONNECTIVITY FUND - AL NUMBER 32.009 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 Special Tests and Provisions Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR ? 54.1710 requires entities requesting funding to certify that they are only seeking support for eligible equipment provided to students and school staff who would otherwise lack connected devices sufficient to engage in remote learning. Condition: During testing, we identified the District purchased and requested reimbursement totaling $17,992 from the Emergency Connectivity Fund Program for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definition of eligible equipment. Cause: District's unfamiliarity with the new federal program. Effect: The District received funding in excess of the unmet need for their students and school staff resulting in unallowable costs of $17,992 paid from the Emergency Connectivity Fund Program. Questioned costs: The District was reimbursed for $17,992 more than eligible. Context: Of the 1,050 devices purchased, 58 were not eligible to be reimbursed. Recommendation: The District should contact the Federal Communications Commission for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: The District will contact the Federal Communications Commission for guidance regarding the reimbursement for the purchase of additional devices for replacement of lost/damaged equipment and will implement proper controls over program expenditures.
Finding Number: EDSD01422-003 Responsible Party: Dr. Jacob Long, Superintendent Finding: Material weakness - The District purchased and requested reimbursement totaling $17,992 for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definition of eligible equipment. Corrective Action Plan: The District misinterpreted the definition of eligible equipment regarding the ECF grant. Therefore, the District will contact the Federal Communications Commission for guidance regarding this matter and implement proper controls over program expenditures by reviewing and monitoring federal grant expenditures with the District?s directors, supervisors, and accounts payable secretaries. Anticipated Completion Date: June 15, 2023
FAC accepted this audit on March 13, 2022 — management decision was due September 13, 2022.
FAC accepted this audit on March 11, 2021 — management decision was due September 11, 2021.
FAC accepted this audit on February 23, 2020 — management decision was due August 23, 2020.
FAC accepted this audit on March 11, 2019 — management decision was due September 11, 2019.
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
FAC accepted this audit on January 18, 2017 — management decision was due July 18, 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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