FAC Explorer

Audit 351398

FY End
2024-06-30
Total Expended
$1.99M
Findings
4
Programs
9
Organization: Marvell School District (AR)
Year: 2024 Accepted: 2025-03-31
Auditor: Arkansas Legislative Audit

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
547013 2024-001 Material Weakness - AB
547014 2024-001 Material Weakness - AB
1123455 2024-001 Material Weakness - AB
1123456 2024-001 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $671,771 Yes 1
84.010 Title I Grants to Local Educational Agencies $456,891 - 0
84.027 Special Education_grants to States $120,663 - 0
10.553 School Breakfast Program $59,371 - 0
84.424 Student Support and Academic Enrichment Program $41,522 - 0
84.027 Covid-19 - Special Education_grants to States $19,082 - 0
84.173 Special Education_preschool Grants $15,479 - 0
10.555 National School Lunch Program $11,242 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $162 - 0

Contacts

Name Title Type
FE14GD46LJ65 Phong Tran Auditee
8708292101 Matt Fink, CPA Auditor
No contacts on file

Notes to SEFA

Title: Nonmonetary Assistance (SEFA Note 4) Accounting Policies: Basis of Presentation (SEFA Note 1) - The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of Marvell School District No. 22 (District) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position or changes in financial position of the District. Summary of Significant Accounting Policies (SEFA Note 2) - Expenditures reported on the Schedule are reported on the regulatory basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The District has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance (SEFA Note 3) Nonmonetary assistance is reported at the approximate value as provided by the Arkansas Department of Human Services.

Finding Details

Finding 2024-001
MATERIAL WEAKNESS U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION COVID-19 - EDUCATION STABILIZATION FUND - AL NUMBERS 84.425D AND 84.425U PASS-THROUGH NUMBER 5404 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 2024-001. Allowable Costs/Cost Principles Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performance of the federal award and adequately documented. Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in the District paying $17,876 of unallowable salary payments and overpaying one employee $58. Cause: Lack of internal controls and management oversight over program expenditures. Effect or potential effect: Unallowable costs of $17,934 were paid from COVID-19 Education Stabilization Fund. Questioned costs: The amount of questioned costs was $17,934. Context: An examination of Education Stabilization Fund payroll expenditures for 6 employees totaling $29,467 from a population of 53 employees totaling $152,728. Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for resolution regarding this matter and implement proper controls over program payroll expenditures. Views of responsible officials: The district will check and code employees accurately by fund and/or redistributions, time certifications, etc. will be done according to procedure and requirements.
Finding 2024-001
MATERIAL WEAKNESS U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION COVID-19 - EDUCATION STABILIZATION FUND - AL NUMBERS 84.425D AND 84.425U PASS-THROUGH NUMBER 5404 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 2024-001. Allowable Costs/Cost Principles Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performance of the federal award and adequately documented. Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in the District paying $17,876 of unallowable salary payments and overpaying one employee $58. Cause: Lack of internal controls and management oversight over program expenditures. Effect or potential effect: Unallowable costs of $17,934 were paid from COVID-19 Education Stabilization Fund. Questioned costs: The amount of questioned costs was $17,934. Context: An examination of Education Stabilization Fund payroll expenditures for 6 employees totaling $29,467 from a population of 53 employees totaling $152,728. Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for resolution regarding this matter and implement proper controls over program payroll expenditures. Views of responsible officials: The district will check and code employees accurately by fund and/or redistributions, time certifications, etc. will be done according to procedure and requirements.
Finding 2024-001
MATERIAL WEAKNESS U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION COVID-19 - EDUCATION STABILIZATION FUND - AL NUMBERS 84.425D AND 84.425U PASS-THROUGH NUMBER 5404 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 2024-001. Allowable Costs/Cost Principles Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performance of the federal award and adequately documented. Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in the District paying $17,876 of unallowable salary payments and overpaying one employee $58. Cause: Lack of internal controls and management oversight over program expenditures. Effect or potential effect: Unallowable costs of $17,934 were paid from COVID-19 Education Stabilization Fund. Questioned costs: The amount of questioned costs was $17,934. Context: An examination of Education Stabilization Fund payroll expenditures for 6 employees totaling $29,467 from a population of 53 employees totaling $152,728. Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for resolution regarding this matter and implement proper controls over program payroll expenditures. Views of responsible officials: The district will check and code employees accurately by fund and/or redistributions, time certifications, etc. will be done according to procedure and requirements.
Finding 2024-001
MATERIAL WEAKNESS U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION COVID-19 - EDUCATION STABILIZATION FUND - AL NUMBERS 84.425D AND 84.425U PASS-THROUGH NUMBER 5404 AUDIT PERIOD - YEAR ENDED JUNE 30, 2024 2024-001. Allowable Costs/Cost Principles Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performance of the federal award and adequately documented. Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in the District paying $17,876 of unallowable salary payments and overpaying one employee $58. Cause: Lack of internal controls and management oversight over program expenditures. Effect or potential effect: Unallowable costs of $17,934 were paid from COVID-19 Education Stabilization Fund. Questioned costs: The amount of questioned costs was $17,934. Context: An examination of Education Stabilization Fund payroll expenditures for 6 employees totaling $29,467 from a population of 53 employees totaling $152,728. Identification as a repeat finding: No Recommendation: The District should contact the Arkansas Division of Elementary and Secondary Education (DESE) for resolution regarding this matter and implement proper controls over program payroll expenditures. Views of responsible officials: The district will check and code employees accurately by fund and/or redistributions, time certifications, etc. will be done according to procedure and requirements.