ADE Director's Communication Memo Form


Memo Number : FIN-07-038

Date Created : 11/27/2006

Attention:

Superintendents
Co-op Directors

Type of Memo: Informational
Response Required: No
   
Section:   Fiscal and Administrative Services - William J. Goff, Assistant Commissioner
Subject:
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:
501-682-4275

E-mail:
patsy.hammond@arkansas.gov

This is a revision to Commissioner's memo FIN-07-014. This memo should replace the previous version.

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, OMBV 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 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 each of the corrective actions.
4. The time line for completion of implementation of each of the corrective actions.
5. A specific explanation of the districtís rebuttal to the finding, if appropriate.
6. A statement signed by the superintendent of the public school district acknowledging that he/she is responsible for monitoring the Corrective Action Plan to ensure that the action steps in the Corrective Action Plan were implemented.

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. The Financial Accountability and Reporting Unit of the Department of Education shall conduct follow-up monitoring to ensure that Corrective Action Plans were implemented.

For questions regarding the Corrective Action Plan, contact Patsy Hammond at 501-682-4275 or Annette Carlton at 501-683-1243.


Attachments:
    None

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