Legislative Joint Auditing-Educational Institutions

see so many smiling faces and good friends so anyway I'd like to call a meeting to order and at first order of business in as you see on your agenda is the adoption of our minutes from the August eighteenth twenty twenty two a committee meeting do I have a motion to adopt those minutes absent Dotson makes motion Senate ago more seconds on favor say aye NIPOST motion carries. When I have the Review reports in your package you'll see we have just a couple pages of reports I think five in total but I'm gonna ask Mr Matt Fink if he would to a first start with the reports that are referred to the prosecuting attorney's office. Thank you Mr chair we have one report that was referred to the prosecuting attorney and that was Arkansas reject river education service cooperative during our examination of payroll records we noted that one employee was overpaid three thousand four hundred fifty dollars the employee did not return on August tenth twenty twenty for the FY twenty one school year as stated in the employee's contract but received a payroll direct deposit on August fourteenth twenty twenty after numerous attempts to contact this employee the cooperative received a resignation letter dated August twenty second twenty twenty as a report date the cooperative had not recovered these funds and that concludes the findings for Arkansas River education service cooperative. Some members as you can see it still ongoing on them trying to recover the funds that they are looking to turn it over to a collection agency for this one payroll deduction any questions from members. Say no questions I do have a motion and filed a report. So moved by representative Dotson Senate by senator Gilmore on favor of this motion. I'll post. Per se Mr. The next three reports were audits with findings that were not referred to approaching kidding attorney and they did not contain a repeat finding I'll just go ahead and read the findings for each school district centerpoint school district had one finding the district did not obtain a performance bond for the softball and baseball field lighting project in the amount of two hundred twelve thousand dollars as required by Arkansas Code cutter Morning Star school district had to findings finding won the title one school improvement grant expenditures per function fifteen ninety one exceeded the budget amount by more than forty three thousand dollars which was more the than the ten percent variance that was allowed. finding number two for cutter Morning Star was the district claimed a little over twenty three hundred dollars in indirect costs in excess of the allowable amount for the title one program. And then at Texarkana Arkansas school district in our test of payroll expenditures we identified unallowable payroll costs totaling eighteen hundred dollars were paid from the COVID nineteen coronavirus relief fund these costs were a result of the district incorrectly calculating salary and fringe benefits for the twenty employees tested and that concludes the findings. All right members you've heard these three reports is there any questions about any of these Clerk where's our budgeteers. Any questions. Say no questions Senator I have a motion to file these reports. President. Represent dot cemex motion center Chesterfield makes a second all in favor say aye. Any opposed same sign on these reports without as well thank. the remaining four reports on the last page of the synopsis consist of audits with no findings staff recommends these reports be filed in mass. Members you've heard this recommendation I have a motion sensing McCollum makes motion absent Dotson makes a second on favor this motion filed these reports no finding say aye. Any opposed. And motion carries as well as any other business come before the committee. You know my. You know my style short and sweet to the point. Say no further business to come before the committee. I adjourned the committee.