EIN: 716038497
UEI: KBCPLE65N5E3
Audited by: Arkansas Legislative Audit
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 31, 2025. 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 January 31, 2026 (216 days ago).
What is a management decision? →FAC accepted this audit on August 21, 2024 — management decision was due February 21, 2025.
During our examination of expenditures, we identified four capital expenditures totaling $34,957 paid from the COVID-19 Education Stabilization Fund in which the District did not obtain prior written approval from the Arkansas Division of Elementary and Secondary Education (DESE). These capital expenditures included gymnasium windows ($20,259) and consultation for projects in which the District did not proceed with, including restroom renovations ($8,378) and an agricultural barn ($6,320). Cause: Lack of internal controls and management oversight over program expenditures. Effect or potential effect: Questioned costs of $34,957 were paid from COVID-19-Education Stabilization Fund. Questioned costs: Total questioned costs of $34,957 Context: All capital expenditures were examined totaling $97,536. Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: The District will contact the Division of Elementary and Secondary Education (DESE) for guidance regarding this matter. The District will follow the guidance from DESE to ensure compliance with federal regulations and commissioners memos to ensure the District follows allowable costs and principles. Further, the partnership DMJ now has with the Arkansas Public School Resource Center (APSRC) will help establish proper internal controls and management over program expenditures.
Show full finding ▾Hide full finding ▴U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION COVID-19 - ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND - AL NUMBER 84.425D PASS-THROUGH NUMBER 5106 AUDIT PERIOD - YEAR ENDED JUNE 30, 2023 2023-002.Allowable Costs/Cost Principles Criteria or specific requirement: Purchases of equipment and other capital expenditures require the prior written approval of the Federal awarding agency or pass-through entity, as specified in Office of Management and Budget (OMB) 2 CFR section 200.439. Condition: During our examination of expenditures, we identified four capital expenditures totaling $34,957 paid from the COVID-19 Education Stabilization Fund in which the District did not obtain prior written approval from the Arkansas Division of Elementary and Secondary Education (DESE). These capital expenditures included gymnasium windows ($20,259) and consultation for projects in which the District did not proceed with, including restroom renovations ($8,378) and an agricultural barn ($6,320). Cause: Lack of internal controls and management oversight over program expenditures. Effect or potential effect: Questioned costs of $34,957 were paid from COVID-19-Education Stabilization Fund. Questioned costs: Total questioned costs of $34,957 Context: All capital expenditures were examined totaling $97,536. Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding this matter and implement proper controls over program expenditures. Views of responsible officials: The District will contact the Division of Elementary and Secondary Education (DESE) for guidance regarding this matter. The District will follow the guidance from DESE to ensure compliance with federal regulations and commissioners memos to ensure the District follows allowable costs and principles. Further, the partnership DMJ now has with the Arkansas Public School Resource Center (APSRC) will help establish proper internal controls and management over program expenditures.
Further, the partnership DMJ now has with the Arkansas Public School Resource Center for financial services will help establish proper internal controls and management over program expendi tures. The date of completion for this corrective action plan is immediate. The corrections have been made and new internal control procedures are in place.
FAC accepted this audit on July 19, 2023 — management decision was due January 19, 2024.
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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