Legislative Joint Auditing-Educational Institutions
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- October 2, 2026
Senator Tyler Dees
Unverified
0:14
we're going to to gavel in and then go straight to recess we do see a quorum we're gonna start our meeting but we're going to recess for 10 minutes because we've got some great holiday gift drives that are going on we want to support that here at the capitol for our foster kids programs and so 10 minutes we will readjourn back in 10 minutes. thank you
right members we will call this meeting back into order. welcome back to legislative joint audit Committee yeah we always start this meeting with a prayer so we want to make sure we do that today senator dotson would you
Speaker 6
25:19
mind praying for our group today? Dear heavenly father we
Senator Jim Dotson
Unverified
25:28
thank you for the opportunity to serve you thank you for this wonderful time of the year and that everyone would have a very
merry Christmas thank you for another year in service to you in jesus' name we pray amen thank you members we've got a pretty quick agenda in front
Senator Tyler Dees
Unverified
25:47
of you thankfully which is actually great news that means we've got a lot of school districts doing well and so we're thankful for that but we we've called the order we've come back from recess and we're gonna move on to item B on the agenda adoption of minutes from theoctober 9th
meeting. I believe we need a motion for that see a motion I need a second take it all in favors say aye like sign say no all right
motion passes adoption of the minutes passes. right we're moving to C on the agenda. this is a
Speaker 15
26:24
review of reports Mr. Fink, thank you Mr Chair and good afternoon today there are 10 audit reports for the committee's review there were5 reports that have findings and there were5 with no findings there are no reports containing
repeat findings and none of these were deferred from theoctober meeting so we will begin with the basey school district audit report which had one finding that was referred to the prosecuting attorney attorney general due to inadequate internal control procedures relating to the use of credit cards the district paid $2690 to her credit card company without adequate supporting documentation. therefore the validity of these purchases could not be determined. In addition, failure
to obtain supporting documentation timely resulted in finance charges of just over3,200 dollars in late fees of $171 and that concludes the finding for Bay school district thank you Mrinnk members any questions on this finding all right
Senator Tyler Dees
Unverified
27:22
seeing none this has been referred to the
prosecuting attorney as a reminder for an investigation let's see
do we believe we need a motion to file this is that correct?
OK I see a motion in a second all in favor sayy aye pose like sign. OK that is pass
Speaker 15
27:49
and we will file that report the next four reports all contain audit findings and as I mentioned previously none of these were repeat and none were referred to the prosecuting attorney and attorney general I if I
Senator Tyler Dees
Unverified
28:00
can interrupt you for a second members these these last as he was starting into
these findings we're gonna have him go through all of these at once
and just read through all five if you've got questions or or want a flag just
make a note we'll come back to them for each district but if you
Speaker 15
28:22
would ' t mind reading all all five the first is National Park College I will just summarize the findings for nationalark it was related to material misstatements in the financial statements primarily caused by turnover of accounting personnel we noted issues related to duplicate posting of entries errors in a cruel entries and
misclassifications that resulted in misstatements to the financials we brought these items to the attention of college personnel during our audit and the errors were corrected by the college next is Horatio school district they had one finding the district received federal reimbursement of $110,794 from the emergency connectivity fund for expenditures that were previously reimbursed through AarPessser the next is Omaha school
district they had one finding during our examination of capital assets we noted the following issues six assets were not added to the capital asset listing the district did not establish procedures to ensure disposal of surplus or obsolete equipment was properly removed from the capital asset listing and three of 10 items selected for inspection could not be located the last audit with a finding was quitman School District the district's operating bank account was unreconciled for the periods of
July2023 through June 2024 with variances ranging from almost 16,000 to285,000 The district identified but did not correct errors of almost $16,000 and during the audit fieldwork ALA staff identified errors of $12,071 which left an unexplained variance of0 dollars at June30,2024 and that concludes all the reports with findings all right members any questions on those reports
Representative Hope Duke
Unverified
30:21
right coach chair Duke you're recognized thank you Mr Chair I just have a quick question on Horatio. so on this one they basically
got if I understand correctly they got money for the same item twice so they're gonna reach out to return the money is that the anticipation and will you guys follow back up on that in the next audit to see where that status is
Speaker 15
30:46
yes we will and that is what happened they had expenditures that they had already been
reimbursed by through the AarP Eer funding which runs through deci the emergency connectivity fund is a direct program to the school district so it does not run through deE and what they'll do is they'll follow up with the federal agency and when we come back to do our audit in fy 25 we'll ensure that that happened and most likely the federal agency will ask them to reimburse those funds. Did they use it for the same
Representative Hope Duke
Unverified
31:23
what what did they use the duplicate
Speaker 15
31:26
funds for so these are expenditures were related to tech equipment which would have qualified under either program you just can't duplicate the the reimbursement they had some overlap on the years and so I think I think they weren't positive what all they had moved over into into the funds and when they accumulated they accumulated too much.
Senator Tyler Dees
Unverified
31:53
Members any other questions all right seeing none without objection those will be filed and we'll go
Speaker 15
32:02
to the reports with no findings the remaining five audits are listed on the last page and those have no findings and staff recommends that these be filed as reviewed uhues motion and a second all
Senator Tyler Dees
Unverified
32:14
in favor say aye m posed like sign that was a motion to file I believe correct
did you have questions ok all right right those will be filed and but before we say goodbye we do have Arkansas State University is here in the room with no findings on the report so can we give them a hand? congratulations and and also congratulations on beatating UaLR this last week in a little instate rivalry good job in basketball. congratulations. members without any other agenda I don't see any other new business any other questions concerns all
Agenda
A. Call to order by Co-Chairman.
B. Adoption of Minutes of the October 9, 2025 meeting.
C. Review of Reports. Refer to the Synopsis
D. New Business.
E. Adjournment.
Documents
| Title | Type | Pages | Source |
|---|---|---|---|
| Agenda — LEGISLATIVE JOINT AUDITING - EDUCATIONAL INSTITUTIONS, Dec 11, 2025 | Agenda | 2 | Official source ↗ |
Speakers
Senator Tyler Dees
Unverified
Speaker 6
Senator Jim Dotson
Unverified
Speaker 15
Representative Hope Duke
Unverified