Finding Text
U.S. DEPARTMENT OF EDUCATION
PASSED THROUGH ARKANSAS DEPARTMENT OF EDUCATION
TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES - AL NUMBER 84.010A PASS-THROUGH NUMBER 3505
AUDIT PERIOD - YEAR ENDED JUNE 30, 2023
2023-001. Reporting
Criteria or specific requirement: The District is required to budget Title I 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 functions 2210 (Improvement of Instructional Services) and 2230 (Instructional-related Technology) in the Title I program but expended $147,863 and $101,311, respectively, from these functions.
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 Title I 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.
Identification as a repeat finding: No
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 concurs with this finding. The District will follow the recommendations set forth by Arkansas Legislative Audit and implement procedures to ensure expenditures are properly monitored and budgets are amended as necessary and consult with DESE for further guidance regarding this matter.