Arkansas Department of Education Division of Elementary and Secondary Education Audit Corrective Action Procedures for Fiscal Year Ending June 30, 2017

Memo Information

Memo Number
FIN-18-028
Memo Date
1/19/2018
Memo Type
Informational
Unit
Fiscal & Administrative Services
Regulatory Authority
Education Department General Administrative Regulation (EDGAR), 2 CFR Part 200, Subpart F, Section 200.511 (c)
Response Required
NO
Attention
Superintendents; General Business Manager

Primary Contact Information

Memo Reference

No references available.

Memo Text

Section 200.511 of 2 CFR Part 200 of the U.S. Education Department General Administration Regulations (EDGAR) requires the Arkansas Department of Education (ADE) to ensure that when a public school district, open-enrollment public charter school, or education service cooperative has an audit finding regarding an instance of noncompliance with federal laws or regulations, that an appropriate Corrective Action Plan (CAP) is implemented timely to remedy each finding.

 

The auditee (§200.508 (c)) must promptly follow up and take corrective action on audit findings, including preparation of a schedule of prior audit findings, and a corrective action plan in accordance with §200.511 (c).  The CAP (§200.512) must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of thirty (30) calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.

 

The auditee is responsible for corrective action on all audit findings including findings from prior years.  To ensure compliance with federal and state requirements, the CAP shall be filed with the ADE Financial Accountability and Reporting Unit.  The CAP shall include the following elements:

 

  • Each finding must be individually addressed (use the reference numbers assigned by the auditor)
  • Include the contact person responsible for the CAP
  • Provide a detailed planned corrective action
  • Provide an anticipated completion date for the planned corrective action
  • Reasons for disagreement with audit findings, if applicable

 

The ADE Financial Accountability and Reporting Unit receives and reviews each audit.  If the audit requires a CAP and is not received as part of the audit or does not include ALL information in the above list, a letter is mailed to the district requesting a CAP.  In order to assist with preparation of the CAP, please find a template attached that can be used.

 

The CAP shall be received within thirty (30) days of filing with the FAC.  The plan should be emailed to ade.afrb@arkansas.gov or mailed to:

 

Arkansas Department of Education

Financial Accountability and Reporting Unit

Four Capitol Mall, Room 202-A

Little Rock, AR  72201

 

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