Legislative Joint Auditing-Educational Institutions

Thank you. Next we'll move to to reviewing the report mister thank you miss chair and good afternoon today we have six educational reports for fiscal year twenty twenty two to review of the six reports five head reportable findings and there are no reports with repeat findings and there are no reports that were deferred from the last meeting and so we will start with black river technical college which had one funding the colleges internal control system did not detect to prevent material miss statements in the financial statements the financial statements were subsequently corrected by the college during fieldwork audit field work and those areas included the operating federal grants and contracts revenue was overstated and the non operating federal grants and contracts revenue was understated by the same amount the operating federal grants and contracts on the statement of cash flows were overseas about two hundred and forty three thousand dollars due to the misclassification of receivables and proceeds from cells and maturities of investments was understated by three hundred and eleven thousand dollars and that concludes the finding for black river technical college. Members we have a rep from black river tack here I think anyone have any questions for them. Seeing no questions. I'm sir. Yeah. Oh that thank you so we have a motion see is reviewed all in favor of the I item is reviewed thank you very much for a representative from black overtake for being here to get off easy this time and our next item. Next is drew central score district which had one finding the district did not budget for function eleven seventy which is summer school in the twenty first century program but expendite forty one thousand dollars from this function and that includes the fine that concludes the findings for jew central school district members anyone have questions. Thing no question without objection this item is review that next time next is you know a central school district which had two findings the first during our examination of expenditures we identified a facilities improvement purchase in which the district did not obtain prior written approval from dessi expensions prep paid from the education stabilization fine for this project total two hundred and eighteen thousand dollars subsequent to add it discovery the district attained retroact of approval from dessi finding two the district paid a contractor two hundred and fifteen thousand dollars from the education stabilization fine for installation of an each back system without obtaining a contract that included the prevailing wage rate clause or davis make an act additionally weekly certified parallels were not submitted to the district and that concludes the findings for generous central school district members anyone have any questions. Sing no questions without objection this item is reviewed the next report was highland school district which had two findings the first and administrative review conducted by desert child nutrition unit reported that the number of preschool mills were doubled or double claimed on monthly claim forms from august twenty twenty one through april twenty twenty two and the errors resulted in an overclaim totalling twenty four thousand dollars I will add to the that the school district repaid desi for that overclaim amount and then finding two a procurement review conducted by the decision and challenging tritian unit reported that unallowable labor charges totalling twenty seven thousand dollars were built to the district by the food service management company and that concludes the findings for highland school district. Members anyone have any questions. Seeing your question to animal standards review. The. And the last report refinings which had two was the west wind school for the performing arts during our examination of non parallel expenditure expenditures which included a sample of thirty disbursements we noted that twenty eight dispersements did not have any indication of approval in noncompliance with arkansas code three disbursements did not have adequate supporting documentation and five dispersements were made with only one authority authorizing signature in non compliance with arkansas code and in finding two dearing our review of receipts we noted the following receipts totally one point three million dollars were entered in apscan using invalid receipt numbers. Receipts were not signed by the issuer denied include the composition of payment and were not issued sequentially. Receipts were not issued for all sources of income. Inconnon compliance with arts are code. Receipts were issued to reduce revenues and reissued to correct coating ears instead of recording journal entries and deposit slips did not include receipt ranges and that concludes the findings for west wind score for the performing arts senator charter just a quick question mr chair how long is the school been an operation. FY twenty two was it's first year so that that explains some of it because this is a new new school all right thank you so yes start at businesses have their issues don't think. Members any other questions. Saying no questions as the animal stand in review members that in our agenda and if no further questions we are journal one right now finding it to give them an out of boyfriend and find okay get an animal boy for arkansas north arkansas college there'd be one