FAC Explorer

Audit 53381

FY End
2022-06-30
Total Expended
$2.79M
Findings
2
Programs
12
Organization: Drew Central School District (AR)
Year: 2022 Accepted: 2023-07-18
Auditor: Arkansas Legislative Audit

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48077 2022-001 Material Weakness - L
624519 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund $597,647 Yes 0
84.287 Twenty-First Century Community Learning Centers $362,701 Yes 1
10.553 School Breakfast Program $344,071 - 0
84.027 Special Education_grants to States $293,979 - 0
84.010 Title I Grants to Local Educational Agencies $172,714 - 0
10.555 National School Lunch Program $46,925 - 0
10.582 Fresh Fruit and Vegetable Program $45,668 - 0
84.367 Supporting Effective Instruction State Grants $20,371 - 0
84.424 Student Support and Academic Enrichment Program $15,988 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $8,049 - 0
84.173 Special Education_preschool Grants $6,727 - 0
93.600 Head Start $4,914 - 0

Contacts

Name Title Type
LKRAKWVKHFL3 Kimbraly Barnes Auditee
8703675369 Matt Fink, CPA Auditor
No contacts on file

Notes to SEFA

Title: Nonmonetary Assistance (SEFA Notes 3 and 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 Drew Central School District No. 5 (District) under programs of the federal government for the year ended June 30, 2022. 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 5). 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 Human Services.
Title: Medicaid Funding (SEFA Note 6) Accounting Policies: Basis of Presentation (SEFA Note 1) - The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of Drew Central School District No. 5 (District) under programs of the federal government for the year ended June 30, 2022. 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 5). During the year ended June 30, 2022, the District received Medicaid funding of $92,708 from the Arkansas Department of Human Services. Such payments are not considered Federal awards expended, and therefore, are not included in the above Schedule.

Finding Details

Finding 2022-001
U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS - AL Number 84.287C PASS-THROUGH NUMBER 2202 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 Criteria or specific requirement: The District is required to budget Twenty-First Century expenditures and submit such information to the Arkansas Division of Elementary and Secondary Education (DESE). Actual expenditures may not exceed the budget amounts for specific categories by more than 10 percent without prior approval from the DESE and submission of budget amendments or adjustments. Condition: The District did not budget for function 1170 (Summer School) in the Twenty-First Century program but expended $41,918 from this function. Cause: The District failed to properly monitor expenditures against the approved budget. Effect or potential effect: The District did not submit applicable budget amendments or adjustments for DESE approval for the Twenty-First Century program resulting in actual expenditures exceeding budgeted amounts. Context: Comparison of the entire program's budgeted expenditures to actual expenditures as reported on the annual financial report revealed the one isolated instance. Recommendation: The District should implement procedures to ensure expenditures are properly monitored and budgets are amended as necessary, and consult with DESE for further guidance regarding this matter. Views of responsible officials: The District will take more care to ensure that all expenditures are properly monitored and budgets are amended as necessary, and consult with DESE for further guidance regarding this matter.
Finding 2022-001
U.S. DEPARTMENT OF EDUCATION PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS - AL Number 84.287C PASS-THROUGH NUMBER 2202 AUDIT PERIOD - YEAR ENDED JUNE 30, 2022 Criteria or specific requirement: The District is required to budget Twenty-First Century expenditures and submit such information to the Arkansas Division of Elementary and Secondary Education (DESE). Actual expenditures may not exceed the budget amounts for specific categories by more than 10 percent without prior approval from the DESE and submission of budget amendments or adjustments. Condition: The District did not budget for function 1170 (Summer School) in the Twenty-First Century program but expended $41,918 from this function. Cause: The District failed to properly monitor expenditures against the approved budget. Effect or potential effect: The District did not submit applicable budget amendments or adjustments for DESE approval for the Twenty-First Century program resulting in actual expenditures exceeding budgeted amounts. Context: Comparison of the entire program's budgeted expenditures to actual expenditures as reported on the annual financial report revealed the one isolated instance. Recommendation: The District should implement procedures to ensure expenditures are properly monitored and budgets are amended as necessary, and consult with DESE for further guidance regarding this matter. Views of responsible officials: The District will take more care to ensure that all expenditures are properly monitored and budgets are amended as necessary, and consult with DESE for further guidance regarding this matter.