ADE Director's Communication Memo Form

Memo Number : FIN-07-014

Date Created : 08/10/2006


Co-op Directors

Type of Memo: Informational
Response Required: Optional
Section:   Fiscal and Administrative Services - William J. Goff, Assistant Commissioner
Audit Corrective Action Procedures

Regulatory Authority:
Ed. Dept. Gen. Admin. Regulations, Part 80, Subpart C, Sec. 80.26(b)(3)

Contact Person:
Patsy Hammond

Phone Number:


Section 80.26(b)(3) of the Education Department General Administrative Regulations (EDGAR) requires that the Department ensure that when a public school district, charter school, or educational cooperative has an audit finding regarding an instance of noncompliance with Federal laws or regulations that an appropriate Corrective Action Plan is implemented within six months after receipt of the audit report.

In addition, OMB Circular A-133, Subpart O, Section 400(d)(5) requires that the Department ensure that the public school district, charter school, or education cooperative takes appropriate and timely corrective action to remedy federal audit findings.

To ensure compliance with this federal requirement, the Corrective Action Plan shall be filed with the Financial Accountability and Reporting Unit of the Department of Education. The plan shall include:

1. A statement of the findings.
2. The specific corrective actions to be taken to remedy each finding.
3. The person responsible for implementing the corrective actions.
4. The time line for completion of implementation of the corrective actions.
5. A specific explanation of the districtís rebuttal to the finding, if appropriate.

The Corrective Action Plan shall be received by the Department of Education within sixty (60) days after the official review of the districtís audit by the Legislative Audit Committee. For questions regarding the Corrective Action Plan, contact Patsy Hammond at 501-682-4275 or Annette Carlton at 501-683-1243.


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