FAC Explorer

Audit 405229

FY End
2025-06-30
Total Expended
$1.26M
Findings
1
Programs
9
Organization: Norfork School District (AR)
Year: 2025 Accepted: 2026-06-29
Auditor: ARKANSAS LEGISLATIVE AUDIT

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1220034 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $219,879 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $90,678 Yes 0
84.027 SPECIAL EDUCATION_GRANTS TO STATES $90,319 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $32,171 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $26,962 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $12,892 Yes 0
84.173 SPECIAL EDUCATION_PRESCHOOL GRANTS $9,627 Yes 0
84.425 COVID-19 - EDUCATION STABILIZATION FUND $4,601 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $1,848 Yes 0

Contacts

Name Title Type
TKH8QUJ8V9J1 Angie Haught Auditee
8704995228 Matt Fink, CPA Auditor
No contacts on file

Notes to SEFA

During the year ended June 30, 2025, the District received Medicaid funding of $92,671 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 EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION COVID-19 - AMERICAN RESCUE PLAN - ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND-AL NUMBER 84.425U PASS-THROUGH NUMBER 0304 AUDIT PERIOD - YEAR ENDED JUNE 30, 2025 Special Tests and Provisions Criteria or specific requirement (including statutory, regulatory, or other citation): 29 CFR 5.5 (Wage Rate Requirements) requires all contractors and subcontractors performing construction contracts in excess of $2,000, financed by federal assistance funds, to pay laborers and mechanics employed by the contractor or subcontractor not less than the prevailing wage rates established by the Department of Labor for the locality of the project. Non-federal entities shall include in the applicable construction contracts a provision that the contractor or subcontractor comply with those requirements. Such requirements include the submission of weekly certified payrolls for each week in which any contract work is performed, to the non-federal entities. Condition: The District paid $281,353 for installation of an HVAC system from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Cause: Lack of internal controls and management oversight. Effect: The District did not comply with Wage Rate Requirements. Context: One contract for facility repairs and improvements was paid from the Education Stabilization Fund and examined. 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: Our district plans to adhere to the Davis-Bacon Act when utilizing federal funding.