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Corrective Action Plans

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Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs 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 performan...
§  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. District employees’ salaries should be based on the applicable salary schedule included in the District’s written personnel policies, as required by Ark. Code Ann. §6-17-201.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Condition: A Special Education employee’s contracted salary amount did not agree to the approved salary schedule for the position resulting in $6,646 in unallowable cost.
§  Condition: A Special Education employee’s contracted salary amount did not agree to the approved salary schedule for the position resulting in $6,646 in unallowable cost.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Cause: Lack of internal controls to ensure employee contracts are prepared in accordance with the applicable approved salary schedule.
§  Cause: Lack of internal controls to ensure employee contracts are prepared in accordance with the applicable approved salary schedule.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Effect or potential effect: Unallowable cost of $6,646 were paid from the Special Education Cluster.
§  Effect or potential effect: Unallowable cost of $6,646 were paid from the Special Education Cluster.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Questioned costs: The amount of questioned cost was $6,646.
§  Questioned costs: The amount of questioned cost was $6,646.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Context: An examination of Special Education program payroll expenditures for 1 employee totaling $75,678 from a population of 4 employees totaling $185,744. Our sample was a statically valid sample.
§  Context: An examination of Special Education program payroll expenditures for 1 employee totaling $75,678 from a population of 4 employees totaling $185,744. Our sample was a statically valid sample.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases...
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases, payroll, and the fund source to ensure alignment.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
·       Allowable Costs/ Cost Principles
·       Allowable Costs/ Cost Principles
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center & Rashunna Rodgers, General Business Manager
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center & Rashunna Rodgers, General Business Manager
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  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 performan...
§  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.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in one employee being overpaid $430.
§  Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in one employee being overpaid $430.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Cause: Lack of internal controls and management oversight over program expenditures.
§  Cause: Lack of internal controls and management oversight over program expenditures.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Effect or potential effect: Unallowable costs of $430 were paid from COVID-19 Education Stabilization Fund.
§  Effect or potential effect: Unallowable costs of $430 were paid from COVID-19 Education Stabilization Fund.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Questioned costs: The amount of questioned costs was $430.
§  Questioned costs: The amount of questioned costs was $430.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Context: An examination of Education Stabilization Fund payroll expenditures for 19 employees totaling $100,210 from a population of 183 employees totaling $1,077,990. Our sample was a statistically valid sample.
§  Context: An examination of Education Stabilization Fund payroll expenditures for 19 employees totaling $100,210 from a population of 183 employees totaling $1,077,990. Our sample was a statistically valid sample.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases...
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases, payroll, and the fund source to ensure alignment.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
·         Equipment and Real Property Management
·         Equipment and Real Property Management
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Responsible Person(s): Rashunna Rodgers, General Business Manager & Denise Palmer, AR Public School Resource Center
o   Responsible Person(s): Rashunna Rodgers, General Business Manager & Denise Palmer, AR Public School Resource Center
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Criteria or specific requirement: Purchase of real property and/or construction for improvements require the prior written approval of the Federal awarding agency or pass-through entity, as specified in OMB 2 CFR section 200.439.
§  Criteria or specific requirement: Purchase of real property and/or construction for improvements require the prior written approval of the Federal awarding agency or pass-through entity, as specified in OMB 2 CFR section 200.439.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
§  Condition: During our examination of real property and construction improvements from the Education Stabilization Fund, we identified a facilities improvement purchase that was denied approval of Education Stabilization funding. Expenditures paid from Education Stabilization Funds for this proje...
§  Condition: During our examination of real property and construction improvements from the Education Stabilization Fund, we identified a facilities improvement purchase that was denied approval of Education Stabilization funding. Expenditures paid from Education Stabilization Funds for this project totaled $622,511.
View Audit 304663 Questioned Costs: $1
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