Finding Text
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.