FAC Explorer

Audit 398470

FY End
2025-06-30
Total Expended
$1.82M
Findings
1
Programs
11
Organization: White County Central School District (AR)
Year: 2025 Accepted: 2026-04-13
Auditor: ARKANSAS LEGISLATIVE AUDIT

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206469 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $400,352 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $310,308 Yes 0
84.027 SPECIAL EDUCATION_GRANTS TO STATES $198,115 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $162,293 Yes 0
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $159,088 Yes 0
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $40,719 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $29,790 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $19,166 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $14,314 Yes 0
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $11,138 Yes 0
84.425 COVID-19 - EDUCATION STABILIZATION FUND $9,765 Yes 0

Contacts

Name Title Type
J2UBT2TJ2GV1 Tammy Luster Auditee
5017293992 Matt Fink, CPA Auditor
No contacts on file

Notes to SEFA

During the year ended June 30, 2025, the District received Medicaid funding of $33,241 from the Arkansas Department of Human Services. Such payments are not considered Federal awards expended, and therefore, are not included in the above Schedule.
Nonmonetary assistance is reported at the approximate value as provided by the U. S. Department of Defense through an agreement with the U. S. Department of Agriculture. Nonmonetary assistance is reported at the approximate value as provided by the Arkansas Department of Education.

Finding Details

Finding 2025-001
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.