ADE Director's Communication Memo Form


Memo Number : FIN-09-066

Date Created : 03/30/2009

Attention:

Superintendents
Co-op Directors
other: District General Business Manager

Type of Memo: Informational
Response Required: Optional
   
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, Section 80.26(b)(3)

Contact Person:
Julie Kreth

Phone Number:
501-682-5059

E-mail:
julie.kreth@arkansas.gov

Section 80.26(b)(3) of the U.S. Education Department General Administrative Regulations (EDGAR) requires the Arkansas Department of Education (ADE) to 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 D, Section 400(d)(5) requires the ADE to 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 ADE. 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 ADE within sixty (60) days after the official review of the districtís audit by the Legislative Audit Committee. The plan should be mailed to Arkansas Department of Education, Julie Kreth, Coordinator of Financial Accountability and Reporting, Four Capitol Mall, Room 105-C, Little Rock, AR 72201.

For questions regarding the Corrective Action Plan, contact Julie Kreth at 501-682-5059.

Attachments:
    None

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