LEGISLATIVE JOINT AUDITING COMMITTEE
ARKANSAS DIVISION OF LEGISLATIVE AUDIT
2009-2010 BIENNIAL REPORT
JANUARY 2011
TABLE OF CONTENTS
Legislative Joint Auditing Committee ...... 1
Division of Legislative Audit ...... 2
State Agencies ...... 4
Counties and Municipalities ...... 5
Educational Institutions ...... 6
Performance Evaluation ...... 7
Fraud Investigation ...... 8
Information Systems ...... 9
Legal Counsel ...... 10
Personnel ...... 11
Quality Assurance ...... 12
Organization Structure ...... 13
Official Stations / Contact Information ...... 14
Division Regional Staff ...... 15
Assigned Engagements - State Agencies ...... Appendix A
Assigned Engagements - Counties/Municipalities. ... Appendix B
Assigned Engagements - Educational Institutions .. Appendix C
Reports Issued - Performance Evaluation ...... Appendix D
Reports Issued - Fraud Investigation ...... Appendix E
LEGISLATIVE JOINT AUDITING COMMITTEE
Senator Bill Pritchard Representative Tim Summers Senate Co-Chair House of Representatives Co-Chair Arkansas Senate 2007-Present Arkansas House of Representatives Arkansas House of Representatives 2009-Present 2001-2007
The Arkansas General Assembly created the Legislative Joint Auditing Committee in 1953 as a joint interim committee to provide guidance and accountability standards to state government. Through the Division of Legislative Audit, the Committee is responsible for the independent auditing of state entities and political subdivisions of the state to furnish the Arkansas General Assembly with information vital to the discharge of its constitutional duties. The Committee is comprised of 44 members as follows:
16 Members selected by the Senate 20 Members selected by the House of Representatives President Tempore of the Senate, ex-officio Speaker of the House of Representatives, ex-officio Immediate past Co-Chairs of the Committee, ex-officio Co-Chairs and Co-Vice Chairs of the Legislative Council, ex-officio
For the purpose of reviewing audit reports, the Committee Co-Chairs assign members to three standing committees: the Committee for State Agencies, the Committee for Educa- tional Institutions, and the Committee for Counties and Municipalities.
Financial, performance, and compliance audits; assessments; and special and investigative reports are presented to the Legislative Joint Auditing Committee on the second Friday and preceding Thursday of each month. By law, reports disclosing unaccounted for funds or property or unauthorized disbursements are referred to the appropriate prosecuting attorney.
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DIVISION OF LEGISLATIVE AUDIT
MISSION
The Division of Legislative Audit’s mission is to serve the General Assembly, the Legislative Joint Auditing Committee, and the citizens of the State of Arkansas by promoting sound financial manage- ment and accountability of public resources that are entrusted to the various governmental entities.
The Division continually strives to promote an at- mosphere of honesty and integrity among its staff, Roger A. Norman, JD, CPA, CFE, CFF various governmental entities, and the people we Legislative Auditor are privileged to serve.
LEGISLATIVE AUDITOR
As Legislative Auditor, Roger Norman is responsible for the auditing of the constitutional offices and the executive and judicial branches of state government, public institutions of higher education, school districts, educational cooperatives, municipalities, counties, and prosecuting attorneys. Mr. Norman oversees an authorized professional and support staff of 290 that is responsible for performing over 1,000 engagements each year and presenting the results to the Legislative Joint Auditing Committee.
Mr. Norman has over 33 years of experience with the Division of Legislative Audit. He became Legislative Auditor in January 2007 after serving the Division as Legal Counsel for 23 years and as a staff auditor for 7 years. Prior to joining the Division, Mr. Norman was employed with a public accounting firm. Mr. Norman is a CPA, licensed attorney, and certified fraud examiner, and is certified in financial forensics by the American Institute of Certified Public Accountants (AICPA). In his role as Legislative Auditor, Mr. Norman represents the Division in several professional organizations, including the National Conference of State Legislatures (NCSL), National Association of State Auditors, and Southwest Intergovernmental Audit Forum. He served on the Executive Committee of NCSL and currently serves as Vice-Chair of the NCSL Legal Services Staff Section. Mr. Norman is a member of the AICPA, Arkansas Society of Certified Public Accountants, American Bar Association, Arkansas Bar Association, Association of Certified Fraud Examiners, and is a charter member and former president of the Arkansas Chapter of Certified Fraud Examiners.
Mr. Norman graduated from Ouachita Baptist University The Division of Legislative and obtained his Juris Doctorate degree from the University Audit is impartial and free of Arkansas at Little Rock School of Law. from partisan politics.
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PROFESSIONAL REQUIREMENTS
Because the auditing profession is highly regulated, Division auditors are required to adhere to auditing and accounting standards from a number of regulatory and professional entities. The standards, rules, regulations, and pronouncements that the Division must be cognizant of and comply with include, but are not limited to:
Governmental Accounting and Financial Reporting Standards issued by the Governmental Accounting Standards Board (GASB); Financial Accounting and Reporting Standards issued by the Financial Ac- counting Standards Board (FASB); Statements on Auditing Standards issued by the American Institute of Certi- fied Public Accountants (AICPA); Government Auditing Standards issued by the Comptroller General of the United States, Government Accountability Office (GAO); and Code of Professional Conduct issued by the AICPA.
These standards are extensive, complex, and require that only auditors with adequate educa- tion and training conduct audits of governmental entities. Through the use of a comprehen- sive interview process, the Division seeks to employ individuals who have demonstrated high levels of intelligence, integrity, aptitude, and motivation. All applicants for profes- sional audit positions are required to have college degrees with sufficient accounting and total college credit hours equivalent to a masters degree (150 hours) to qualify them to sit for the Uniform Certified Public Accountant (CPA) examination. Additionally, all profes- sional staff members are required to complete 40 hours of continuing professional education each year.
The Division’s authorized professional staff of 273 have achieved multiple professional des- ignations including:
144 Certified Public Accountants (CPA) 40 Certified Fraud Examiners (CFE) 12 Certified in Financial Forensics (CFF) 7 Certified Information Systems Auditors (CISA) 2 Attorneys (JD)
QUALITY ASSURANCE
Government Auditing Standards require organizations performing government audits to have a system of quality assurance in place. In order to assure compliance with prescribed Standards, the Division undergoes rigorous reviews:
An external quality control review (peer review) is conducted every three years by a private, certified public accounting firm. In an internal quality assurance process performed by experienced auditors reporting directly to the Legislative Auditor, engagements are randomly se- lected for review of reports and supporting documentation. A certified public accounting firm annually performs a financial audit to en- sure stewardship of public funds that are entrusted to the Division.
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STATE AGENCIES
DUTIES
Perform financial audits, along with state and federal
compliance audits of the State of Arkansas; Charles Fiser, CPA Conduct audits and internal control assessments of the Deputy Legislative Auditor State’s constitutional and judicial offices, various [email protected] executive departments, regulatory boards, and commissions; and Serve the General Assembly as a resource for technical accounting and general State government operational information.
BIOGRAPHY
Charles Fiser is Deputy Legislative Auditor for the State Agencies Section and has 27 years of governmental audit experience. He graduated from the University of Arkansas at Little Rock with a Bachelor of Science degree in Accounting. He is a member of the American Institute of Certified Public Accountants and the Arkansas Society of Public Accountants. He is also active in the Southwest Intergovernmental Audit Forum.
ENGAGEMENTS
The State Agencies Section is committed to the following engagements:
The audit of the State’s Comprehensive Annual Financial Report (CAFR); Arkansas’s Single Audit, which involves auditing internal controls over the management of federal programs and compliance with requirements of the federal programs in accordance with the Federal Single Audit Act; Internal control and compliance assessments designed to evaluate an agency’s state of fiscal affairs and compliance with the State’s fiscal laws and regulations; The audit of the Arkansas Lottery Commission; and Audits of selected state agencies, those requesting audit services, and those requested by members of the Legislature.
The audits and assessments provide independent, reliable sources of financial and compliance information. A listing of the 23 audits and 118 assessments that the State Agencies Section is responsible for conducting is provided in Appendix A.
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COUNTIES AND MUNICIPALITIES
DUTIES
Perform financial and compliance audits for Arkansas
counties, municipalities, and prosecuting attorneys; and June Barron, CPA, CFE Perform agreed-upon procedures for certain Deputy Legislative Auditor municipalities authorized by Ark. Code Ann. § 10-4- [email protected] 412.
BIOGRAPHY
June Barron is the Deputy Legislative Auditor for the Counties and Municipalities Section. A 29-year veteran of the Division, Ms. Barron has experience in auditing all phases of local governments and school districts. She earned a Bachelor of Science in Business Administration degree with a major in Accounting from Henderson State University. She is a member of the American Institute of Certified Public Accountants, the Arkansas Society of Certified Public Accountants, the Association of Certified Fraud Examiners, and the Arkansas Government Finance Officers’ Association.
COUNTY GOVERNMENTS
The Division performs financial audits for all of Arkansas’s 75 counties. County government services include law enforcement protection; real and personal property tax assessments; collections, custody, and distribution of tax proceeds; and court and public records management.
MUNICIPAL GOVERNMENTS
Of Arkansas’s 501 first-class cities, second-class cities, and incorporated towns, the Division conducts engagements for 461 (92%) of the municipalities, which receive federal, state, and local government funding, as well as various other funding sources. Municipal reports prepared by other certified public accountants are submitted to the Division for review for compliance with appropriate reporting requirements.
PROSECUTING ATTORNEYS
Responsibilities of Arkansas’s 28 prosecuting attorneys include prosecuting criminal actions; summoning grand juries; and providing services to crime victims and witnesses. The Division conducts a financial audit for each Prosecuting Attorney’s office.
ENGAGEMENTS
A listing of the 165 audits, 376 agreed-upon procedures reports, and 23 agreed-upon procedures reports and compilations that the Counties and Municipalities Section is responsible for conducting is provided in Appendix B.
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EDUCATIONAL INSTITUTIONS
DUTIES
Perform financial and compliance audits for state-
supported institutions of higher education, public school Larry Hunter, CPA, CFE districts, open-enrollment charter schools, and education Deputy Legislative Auditor service cooperatives; [email protected] Perform internal control and compliance assessments for vocational/technical institutions; and Advise audited entities in various administrative procedures and compliance issues.
BIOGRAPHY
Larry Hunter is the Deputy Legislative Auditor for Educational Institutions. As a Division employee of 26 years, Mr. Hunter has gained valuable experience in conducting audits of educational entities and local governments. He earned a Bachelor of Science degree with a major in Accounting from the University of Arkansas at Monticello. He is a member of the American Institute of Certified Public Accountants, the Arkansas Society of Certified Public Accountants, and the Association of Certified Fraud Examiners.
SCHOOL DISTRICTS, OPEN-ENROLLMENT CHARTER SCHOOLS, AND EDUCATION SERVICE COOPERATIVES
The Educational Institutions Section has audit responsibility for 208 of Arkansas’s 244 public school districts, the Arkansas Correctional School, and the Arkansas School for Math, Sciences and the Arts. The remaining 36 public school districts have elected to have their audits performed by private certified public accountants, as permitted by Ark. Code Ann. § 6-20-1801.
INSTITUTIONS OF HIGHER EDUCATION
The Educational Institutions Section conducts financial and compliance audits for 10 four- year public universities, 22 two-year public colleges, and the University of Arkansas System Administration. In addition, a compliance audit for the University of Arkansas for Medical Sciences (UAMS) is conducted by the staff to ensure that state laws and procedures are followed. The Educational Institutions Section also has engagement responsibility for two technical institutes and one vocational technical school.
ENGAGEMENTS
A listing of the 261 audits, 3 internal control and compliance assessments, and 1 state compliance audit that the Educational Institutions Section is responsible for conducting is provided in Appendix C.
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PERFORMANCE EVAL U AT IO N
DUTIES
Conduct performance audits; and
Research and prepare special reports regarding matters Mitzi Ferguson, CPA, CFE, CFF of interest to members of the General Assembly. Deputy Legislative Auditor
[email protected] BIOGRAPHY
Mitzi Ferguson serves as Deputy Legislative Auditor for the Performance Evaluation Section. Beginning her career with the Division in 1980, Ms. Ferguson has 30 years experience in governmental auditing. Prior to the establishment of the Performance Evaluation Section in 2000, she served as an auditor and supervisor for financial audits of state agencies. She graduated from Henderson State University with a Bachelor of Science in Business Administration degree with a major in Accounting. She is a member of the American Institute of Certified Public Accountants, the Arkansas Society of Certified Public Accountants, and the Association of Certified Fraud Examiners. She also serves on the Executive Committee of the National Legislative Program Evaluation Society and is active in the Southwest Intergovernmental Audit Forum.
PERFORMANCE AUDITS
Performance audits are defined by the U.S. Government Accountability Office as engagements that provide assurance or conclusions based on an evaluation of sufficient, appropriate evidence against stated criteria. They provide objective analysis so that those charged with governance can use the information to improve program performance, reduce costs, and facilitate decision making.
SPECIAL REPORTS
Special reports are designed to respond to specific concerns of the Legislative Joint Auditing Committee, other legislative committees or individuals, or other public entities and officials. Special reports are generally more narrow in scope than performance audits.
AWARD-WINNING REPORTS
The National Conference of State Legislatures’ National Legislative Program Evaluation Society presented to the Division Impact Awards in 2010, 2009, and 2008 in recognition for its reports that had significant impact on public policy.
ENGAGEMENTS
The 8 performance audits, 11 special reports, 4 letter reports, and 3 internal control and compliance assessments issued during the biennium are listed in Appendix D.
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FRAUD INVESTIGATION
DUTIES
Conduct fraud investigations and coordinate
investigative procedures; Kim Williams, CPA, CFE, CFF Deputy Legislative Auditor Prepare annual report summarizing disposition of [email protected] matters referred to prosecuting attorneys; and Recommend internal control enhancements to entity management to deter misappropriation of assets.
BIOGRAPHY
Kim Williams serves as the Deputy Legislative Auditor for Fraud Investigation and is responsible for directing shortage audit procedures and reporting unauthorized disbursements, unaccounted for funds, and unaccounted for property to the Legislative Joint Auditing Committee, the appropriate prosecuting attorney, and to the Governmental Bonding Board.
Prior to assuming her investigative responsibilities for the Division in 2003, Ms. Williams served 21 years as an auditor and reviewer for audits of local governments and educational institutions. She received a Bachelor of Science in Business Administration degree with a major in Accounting from the University of Arkansas at Fayetteville. She is a member of the American Institute of Certified Public Accountants, the Arkansas Society of Certified Public Accountants, and the Association of Certified Fraud Examiners. She also serves as Treasurer for the Arkansas Chapter of Certified Fraud Examiners and is active in the Southwest Intergovernmental Audit Forum.
INVESTIGATIVE REPORTS
Investigative reports are designed to respond to instances of suspected unauthorized transactions and improper activity. Findings, recommendations, and conclusions resulting from investigative reports are presented to the Legislative Joint Auditing Committee during its monthly meetings.
REPORTING FRAUD
During the biennium, 22 investigative reports and 2 special reports were completed. These and over 180 audit reports issued by the Division disclosed apparent unauthorized transactions totaling over $7.6 million that were referred to prosecuting attorneys and the Governmental Bonding Board. A listing of the investigative and special reports is provided in Appendix E.
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INFORMATION SYSTEMS
DUTIES
Perform information systems audits and reviews;
Assess information system controls of entities subject to Larry Barlow, CPA Division audits; Deputy Legislative Auditor [email protected] Assist with audit-related data retrieval and analysis; Conduct forensic investigations on computers; and Develop and maintain the Division’s computer network, website, and internal computer applications.
BIOGRAPHY
Larry Barlow began his service to the Division in 2001 as Information Systems Director and became a Deputy Legislative Auditor in 2005. Prior to joining the Division, Mr. Barlow worked in the private sector for 28 years providing information systems development and information systems audits. He graduated from Oklahoma State University and obtained his Master of Business Administration degree from the University of Tulsa. He is a member of the Arkansas Society of Certified Public Accountants and the Information Systems Audit and Control Association.
INFORMATION SYSTEMS AUDITS
An information system audit encompasses a comprehensive review and evaluation of information processing systems and how they may interact. The Division strictly adheres to professional standards that place added emphasis on gaining an understanding of and testing controls as part of the performance of financial audits and attestation examinations.
The Information Systems (IS) staff works with the financial audit staff to produce the State’s Comprehensive Annual Financial Report (CAFR). The CAFR Audit requires an understanding of the internal control environment of the audit entities’ information systems be documented and tested. The IS staff also provides assistance in the financial audits of state agencies, four-year universities, two-year colleges, and the most populous cities and counties in the State.
Additionally, the IS Section provides technical support for the Division as well as maintains several applications which support the audit function. These applications include an audit tracking system, bank confirmation system, and a paperless work paper documentation system.
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LEGAL COUNSEL
DUTIES
Monitor recent legislative actions, court decisions, and
Attorney General opinions; Frank Arey, JD Testify and explain Committee legislation during Legal Counsel Legislative sessions; [email protected] Assist Division staff by conducting legal research and rendering opinions on legal issues; Respond to formal requests for information, including Freedom of Information Act (FOI) requests or subpoenas; and Draft legislation to improve accountability of the State and its political subdivisions.
BIOGRAPHY
Frank Arey serves as Legal Counsel to the Division and to the Legislative Joint Auditing Committee. Mr. Arey has served the State in numerous capacities including Administrative Law Judge for the Workers’ Compensation Commission, Chief Counsel for the Department of Human Services, and Chief Legal Counsel for the Office of the Governor.
Mr. Arey has also been appointed to fill vacant judgeships on the Arkansas Court of Appeals and the Fifteenth Judicial Circuit Court. Mr. Arey is a graduate of Hendrix College and received his Juris Doctorate degree with Honors from the University of Arkansas at Little Rock School of Law. He is a member of the Arkansas Bar Association and the National Conference of State Legislatures Legal Services Staff Section.
ASSISTANCE
The Legal Counsel provides assistance to other entities as a means of achieving the Division’s goals and mandates. The Legal Counsel directs Division staff in assisting prosecuting attorneys in trial preparation and related matters involving criminal investigations and prosecutions.
Mr. Arey works with entities such as the Arkansas Municipal League, the Arkansas Association of Educational Administrators, the Arkansas School Boards Association, and the Arkansas Association of Counties in preparing legislation of mutual interest.
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PERSONNEL
DUTIES
Manage the Division’s employee recruiting efforts and
human resource matters; Ronnie Ridgell, CPA, CFE Serve as the Division’s fiscal officer; and Deputy Legislative Auditor [email protected] Verify professional credential compliance.
BIOGRAPHY
Ronnie Ridgell serves as the Deputy Legislative Auditor for Personnel. Mr. Ridgell has 32 years of government experience with 28 years in the area of government auditing. He graduated from Southern Arkansas University with a Bachelor of Business Administration degree, majoring in Accounting. He is a member of the American Institute of Certified Public Accountants, the Arkansas Society of Certified Public Accountants, and the Association of Certified Fraud Examiners.
RECRUITING AND HUMAN RESOURCES
Recruiting qualified individuals for employment with the Division entails visiting college and university campuses across the state and participating in job fairs sponsored by the respective universities and professional organizations. Human resource activities include interviewing potential candidates for employment; reviewing academic and professional credentials; and performing criminal background checks.
FISCAL OFFICER
The Deputy Legislative Auditor for Personnel coordinates the fiscal oversight of the Division, which includes serving as the Division’s purchasing agent, developing the Division’s financial budget, monitoring the Division’s disbursements, and preparing the Division’s annual financial statements.
COMPLIANCE
In addition, Mr. Ridgell coordinates the Division’s documentation of professional independence and continuing education for compliance with Government Auditing Standards and licensing requirements of the Arkansas State Board of Accountancy.
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QUALITY ASSURANCE
DUTIES
Conduct in-house quality assurance reviews;
Review relevant literature issued by auditing and Paula Kinnard, CPA, CFF accounting authoritative bodies; Manager [email protected] Communicate pertinent new or amended standards to Division personnel; Provide assistance in the implementation of accounting and auditing standards; and Organize the Division’s Continuing Professional Education (CPE) activities for all professional staff members.
BIOGRAPHY
Paula Kinnard serves as the Division’s Quality Assurance Manager and also as the continuing education and training coordinator. Ms. Kinnard has served the Division for 14 years. She received her Master of Business Administration degree from the University of Arkansas at Little Rock. She also holds a Bachelor of Science degree with a major in Accounting from the University of Arkansas at Monticello and an Associate in Applied Business with a major in Computer Technology from Phillips Community College.
QUALITY ASSURANCE REVIEWS
Reporting directly to the Legislative Auditor, the Quality Assurance Section is responsible for ensuring that the reports issued by the Division comply with all relevant professional standards as well as the Division’s quality control policies and procedures.
Both Government Auditing Standards and the American Institute of Certified Public Accountants’ Statement on Quality Control Standards require audit organizations to have an appropriate internal quality control system in place that encompasses the audit organization’s leadership, its emphasis on quality work, and its design of policies and procedures, to provide reasonable assurance of compliance with professional standards and applicable legal and regulatory requirements.
CONTINUING PROFESSIONAL EDUCATION (CPE)
Professional staff members are required by audit standards to obtain at least 40 hours of CPE annually. The Division’s CPE activities are reviewed to assure that the professional staff maintains the competencies and capabilities necessary to perform engagements in compliance with professional standards and regulatory and legal requirements.
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DIVISION OF LEGISLATIVE AUDIT ORGANIZATION STRUCTURE
Legislative Joint Auditing Committee (44 members)
Legislative Auditor Roger A. Norman, JD, CPA, CFE, CFF
Legal Counsel Quality Assurance Frank Arey, JD Paula Kinnard, CPA Manager
State Agencies Counties and Municipalities Charles Fiser, CPA June Barron, CPA, CFE Deputy Legislative Auditor Deputy Legislative Auditor
Educational Institutions Performance Evaluation Larry Hunter, CPA, CFE Mitzi Ferguson, CPA, CFE, CFF Deputy Legislative Auditor Deputy Legislative Auditor
Personnel Information Systems Ronnie Ridgell, CPA, CFE Larry Barlow, CPA Deputy Legislative Auditor Deputy Legislative Auditor
Fraud Investigation Kim Williams, CPA, CFE, CFF Deputy Legislative Auditor
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OFFICIAL STATIONS OF PROFESSIONAL STAFF
Harrison 0 1 0 4 1 10 3 0 0 2 3 Jonesboro 1 7 0 0 0 1 12 4 5 Ozark 4 0 1 2 4 4 2 3 Greers Ferry 1 3 5 1 3 2 4 0 0 2 Clarksville 0 1 1 0 82 2 3 3 3 1 0 0
6 3 3 6 2 4 4 1 1 0 0 1 Arkadelphia 0 4 Monticello 0 3 0 8 2 2 1 1 3 2 2
= Satellite Office
CONTACT INFORMATION
Division of Legislative Audit Room 172, State Capitol Little Rock, AR 72201
Telephone: (501) 683-8600
Fax: (501) 683-8605
e-mail: [email protected]
on the web: www.arklegaudit.gov
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DIVISION REGIONAL STAFF
North Central Region:
Regional Manager: Darrel Wheeler, CPA, CFE
Counties & Municipalities / Educational Institutions: Field Audit Supervisors: John Elser, CPA, CFE; Albert Leding, CFE; Jerry McCarty, CPA, CFE, CFF; Joe Stacey, CPA, CFE; and Tim Thompson, CPA, CFF
Data Analysis: Field Audit Supervisor: Keith Pettit, ACDA
Northeast Region:
Regional Manager: Bob Boylls, CPA, CFE
Counties & Municipalities: Field Audit Supervisor: Kevin Baldridge, CPA, CFE
Educational Institutions: Field Audit Supervisor: Shannon Norris, CPA
Southern Region:
Regional Manager: Jerry Woodall, CPA, CFE, CFF
Counties & Municipalities: Field Audit Supervisors: Marti Steel, CPA and Pat Carson-Williams, CPA, CFE
Educational Institutions: Field Audit Supervisors: Paul McEachern, CPA and Patrick Nutt, CPA
Little Rock:
Counties & Municipalities: Audit Manager: Tim Jones, CPA
Educational Institutions: Audit Manager: Don Crisler, CPA, CFE
State Agencies: Field Audit Supervisors: Tom Bullington, CPA; Jon Moore, CPA, CFE, CFF; Don Morgan, CPA; and David Webb, CPA
Performance Evaluation: Field Audit Supervisor: Doug Spencer, CPA, CFF
Fraud Investigation: Field Audit Supervisors: David S. Coles, CPA, CISA, CFF; Beverly Harrell, CPA, CFF; and Jerry McCarty, CPA, CFE, CFF
Information Systems: Field Audit Supervisor: David S. Coles, CPA, CISA, CFF
Quality Assurance: Reviewer: Keith Freeman, CPA
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APPENDIX A
ASSIGNED ENGAGEMENTS OF THE STATE AGENCIES SECTION
Appendix A Assigned Engagements of the State Agencies Section Summary of Assigned Engagements Internal Control and Compliance Audit Assessment Statewide 20 Constitutional and Judicial 11 0 Other State Agencies, Boards, and Commissions 10 118 Total State Agencies 23 118
Internal Control and Compliance Entity Name Audit Assessment State Agencies: Statewide Comprehensive Annual Financial Report Statewide Single Audit
Constitutional Officers and Judicial Administrative Office of the Courts Attorney General, Office of the Auditor of State Court of Appeals Governor, Office of the Governor's Mansion and Mansion Commission Land Department Lieutenant Governor, Office of the Secretary of State Supreme Court Treasurer of State
Other State Agencies, Boards, and Commissions Abstractors Board of Examiners, Arkansas Acupuncture and Related Techniques, Arkansas State Board of Aeronautics, Department of Agriculture Department Alcoholism and Drug Abuse, State Board of Examiners Appraiser Licensing and Certification Board, Arkansas Architects, Arkansas State Board of Assessment Coordination Department Athletic Commission, Arkansas State Athletic Training , Arkansas State Board of Auctioneers Licensing Board Bail Bondsman Licensing Board, Professional Bank Department, State
A-1 Appendix A Assigned Engagements of the State Agencies Section Internal Control and Compliance Entity Name Audit Assessment Barber Examiners, Arkansas State Board of Beef Council, Arkansas Building Authority, Arkansas Burial Association Board, Arkansas Capitol Zoning District Commission Catfish Promotion Board, Arkansas Cemetery Board, Arkansas Child Abuse and Neglect Prevention Board, State Chiropractic Examiners, Arkansas State Board of Claims Commission, Arkansas State Collection Agencies, State Board of Contractors Licensing Board Corn and Grain Sorghum Promotion Board, Arkansas Correction, Arkansas Department of Counseling, Arkansas State Board of Examiners in Crime Information Center, Arkansas Crime Laboratory, State Dental Examiners, Arkansas State Board of Department of Community Correction Dietetics Licensing Board Economic Development, Arkansas Department of Education, Department of - Educational Television Commission, Arkansas Education, Department of Education, Department of - Arkansas School for the Blind Education, Department of - Arkansas School for the Deaf Education, Department of - Arkansas State Library Election Commissioners, State Board of Embalmers and Funeral Directors, Arkansas State Board of Emergency Management, Arkansas Department of Engineers and Land Surveyors, Arkansas Board of Registration for Professional Environmental Quality, Arkansas Department of Ethics Commission, Arkansas Fair Housing Commission, Arkansas Finance and Administration, Department of Fire Protection Licensing Board, Arkansas Foresters, State Board of Registration for Game and Fish Commission, Arkansas Geographic Information Center Geological Commission, Arkansas Geologists, State Board of Registration for Professional Health Education, Arkansas Board of Health Services Permit Agency A-2 Appendix A Assigned Engagements of the State Agencies Section Internal Control and Compliance Entity Name Audit Assessment Health, Department of Hearing Instrument Dispensers, Arkansas Board of Heritage, Department of Arkansas Higher Education, Arkansas Department of Highway and Transportation Department, Arkansas State Highway Retirement System, Arkansas State Home Inspectors Registration Board, Arkansas Human Services, Department of Information Systems, Department of Insurance Department, State Interior Designers, State Board of Registered Judicial Discipline and Disability Commission Judicial Retirement System, Arkansas Labor, Department of Landscape Architects, Arkansas State Board of Law Enforcement Standards and Training, Arkansas Commission on Liquefied Petroleum Gas Board Lottery Commission Manufactured Home Commission, Arkansas Martin Luther King, Jr. Commission Massage Therapy, Arkansas State Board of Military Department, Arkansas State Minority Health Commission, Arkansas Motor Vehicle Commission, Arkansas Natural Resources Commission Nursing, Arkansas State Board of Oil and Gas Commission, Arkansas Opticians, Arkansas Board of Dispensing Optometry, Arkansas State Board of Parks and Tourism, Department of Parks and Tourism, Department of - History Commission, Arkansas Parole Board Pharmacy, Arkansas State Board of Physical Therapy, Arkansas State Board of Podiatric Medicine, Arkansas State Board of Police Retirement System, Arkansas State Private Career Education, State Board of Prosecuting Attorneys Association, Arkansas Prosecutor Coordinator, Office of Psychology Board, Arkansas Public Defender Commission Public Employee Retirement System, Arkansas Public Service Commission, Arkansas A-3 Appendix A Assigned Engagements of the State Agencies Section Internal Control and Compliance Entity Name Audit Assessment Real Estate Commission, Arkansas Rice Research and Promotion Board Rural Services, Department of Sanitarians, Arkansas State Board of Science and Technology Authority, Arkansas Securities Department, State Sentencing Commission, Arkansas Social Work Licensing Board, Arkansas Soil Classifiers, Arkansas State Board of Registration for Professional Soybean Promotion Board, Arkansas Speech - Language Pathology and Audiology, Examiners in Spinal Cord Commission, Arkansas State Police, Department of Arkansas Teacher Housing Development Foundation, Arkansas Teacher Retirement System, Arkansas Tobacco Control Board, Arkansas Tobacco Settlement Commission, Arkansas Towing and Recovery Board, Arkansas Veterans Affairs, Department of Veterans Child Welfare Service, Arkansas Veterans, Disabled, Service Office Veterinary Medical Examining Board War Memorial Stadium Commission, Arkansas Waterways Commission, Arkansas Wheat Promotion Board Workers Compensation Commission Workforce Education, Department of Workforce Education, Department of - Arkansas Rehabilitation Services Workforce Education, Department of - Federal Surplus Property Workforce Investment Board, Arkansas
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APPENDIX B
ASSIGNED ENGAGEMENTS OF THE COUNTIES AND MUNICIPALITIES SECTION
Appendix B Assigned Engagements of the Counties and Municipalities Section Summary of Assigned Engagements Agreed- Agreed-Upon Upon Procedures and Audit Procedures Compilation Counties 75 0 0 Municipalities 62 376 23 Prosecuting Attorneys 28 0 0 Total Local Governments 165 376 23
Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation Local Governments: Counties Arkansas County Ashley County Baxter County Benton County Boone County Bradley County Calhoun County Carroll County Chicot County Clark County Clay County Cleburne County Cleveland County Columbia County Conway County Craighead County Crawford County Crittenden County Cross County Dallas County Desha County Drew County Faulkner County Franklin County Fulton County Garland County Grant County Greene County Hempstead County Hot Springs County Howard County Independence County
B-1 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation Izard County Jackson County Jefferson County Johnson County Lafayette County Lawrence County Lee County Lincoln County Little River County Logan County Lonoke County Madison County Marion County Miller County Mississippi County Monroe County Montgomery County Nevada County Newton County Ouachita County Perry County Phillips County Pike County Poinsett County Polk County Pope County Prairie County Pulaski County Randolph County Saline County Scott County Searcy County Sebastian County Sevier County Sharp County St. Francis County Stone County Union County Van Buren County Washington County White County Woodruff County Yell County
B-2 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation Municipalities Adona Alexander Alicia Allport Alma Almyra Alpena Altheimer Altus Amagon Amity Anthonyville Antoine Arkadelphia Arkansas City Ash Flat Ashdown Atkins Aubrey Austin Avoca Bald Knob Banks Barling Bassett Batesville Bauxite Bay Bearden Beaver Beebe Beedeville Bella Vista Bellefonte Belleville Ben Lomond Bergman Bethel Heights Big Flat Bigelow Biggers Birdsong Biscoe B-3 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation Black Oak Black Rock Black Springs Blevins Blue Eye Blue Mountain Bluff City Blytheville Bodcaw Bonanza Bono Booneville Bradford Bradley Branch Briarcliff Brinkley Brookland Bryant Buckner Bull Shoals Burdette Cabot Caddo Valley Caldwell Cale Calico Rock Calion Camden Cammack Village Campbell Station Caraway Carlisle Carthage Casa Cash Caulksville Cave City Cave Springs Centerton Central City Charleston Cherokee Village Cherry Valley B-4 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation Chester Chidester Clarendon Clarkedale Clarksville Clinton Coal Hill College City Colt Concord Corning Cotter Cotton Plant Cove Coy Crawfordsville Crossett Cushman Daisy Damascus Danville Dardanelle Datto Decatur Delaplaine Delight Dell Denning De Queen Dermott Des Arc DeValls Bluff DeWitt Diaz Dierks Donaldson Dover Dumas Dyer Dyess Earle East Camden Edmondson Egypt B-5 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation El Dorado Elaine Elkins Elm Springs Emerson England Enola Etowah Eudora Eureka Springs Evening Shade Everton Fairfield Bay Fargo Felsenthal Fifty-Six Fisher Flippin Fordyce Foreman Forrest City Fouke Fountain Hill Fountain Lake Fourche Franklin Friendship Fulton Garfield Garland Garner Gassville Gateway Georgetown Gilbert Gillett Gillham Gilmore Glenwood Goshen Gould Grady Grannis Gravette B-6 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation Green Forest Greenland Greenway Greenwood Greers Ferry Griffithville Grubbs Guion Gum Springs Gurdon Guy Hackett Hamburg Hampton Hardy Harrell Harrisburg Harrison Hartford Hartman Haskell Hatfield Havana Haynes Hazen Heber Springs Hector Helena-West Helena Hermitage Hickory Ridge Higden Higginson Highfill Hindsville Holland Holly Grove Horatio Horseshoe Lake Houston Hoxie Hughes Humnoke Humphrey Hunter B-7 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation Huntington Huntsville Huttig Imboden Jacksonport Jasper Jennette Jericho Jerome Johnson Joiner Jonesboro Judsonia Junction City Keiser Kensett Keo Kibler Kingsland Knobel Knoxville Lafe LaGrange Lake City Lake View Lakeview Lamar Leachville Lead Hill Leola Lepanto Leslie Letona Lewisville Lexa Lincoln Little Flock Lockesburg London Lonoke Lonsdale Louann Lowell Luxora B-8 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation Lynn Madison Magazine Magness Magnet Cove Magnolia Malvern Mammoth Spring Manila Mansfield Marianna Marie Marked Tree Marmaduke Marshall Marvell Mayflower Maynard McCaskill McCrory McDougal McNab McNeil McRae Melbourne Mena Menifee Midland Midway Mineral Springs Minturn Mitchellville Monette Montrose Moorefield Moro Morrilton Morrison Bluff Mount Ida Mount Pleasant Mount Vernon Mountain Pine Mountain View Mountainburg B-9 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation Mufreesboro Mulberry Nashville Newark Newport Nimmons Norfork Norman Norphlet Oak Grove Oak Grove Heights Oakhaven Oden Ogden Oil Trough O'Kean Okolona Ola Omaha Oppelo Oxford Ozan Ozark Palestine Pangburn Paragould Parkdale Parkin Patmos Patterson Pea Ridge Peach Orchard Perla Perry Perry County District Court Perrytown Perryville Piggott Pindall Pine Bluff Pineville Plainview Pleasant Plains Plumerville B-10 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation Pocahontas Pollard Portia Portland Pottsville Powhatan Poyen Prairie Grove Prattsville Pyatt Quitman Ratcliff Ravenden Ravenden Springs Rector Redfield Reed Reyno Rison Rockport Roe Rondo Rosebud Rosston Rudy Russell Russellville Salesville Scranton Searcy Sedgwick Shannon Hills Sheridan Sherrill Sherwood Shirley Sidney Smackover Smithville South Lead Hill Sparkman Springtown St. Charles St. Francis B-11 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation St. Joe St. Paul Stamps Star City Stephens Strawberry Strong Stuttgart Subiaco Success Sulphur Rock Sulphur Springs Summitt Sunset Swifton Taylor Thornton Tillar Tinsman Tollette Traskwood Trumann Tuckerman Tull Tupelo Turrell Twin Groves Tyronza Ulm Valley Springs Van Buren Vandervoort Victoria Vilonia Viola Wabbaseka Waldenburg Waldron Ward Warren Washington Watson Weiner Weldon B-12 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation West Memphis West Point Western Grove Wheatley Whelen Springs White Hall Wickes Widener Wiederkehr Village Williford Willisville Wilmar Wilmot Wilson Wilton Winchester Winslow Winthrop Wooster Wynne Yellville Zinc
Prosecuting Attorneys 1st Judicial District 2nd Judicial District 3rd Judicial District 4th Judicial District 5th Judicial District 6th Judicial District 7th Judicial District 8th Judicial District North 8th Judicial District South 9th Judicial District East 9th Judicial District West 10th Judicial District 11th Judicial District West 11th Judicial District East 12th Judicial District 13th Judicial District 14th Judicial District 15th Judicial District 16th Judicial District 17th Judicial District B-13 Appendix B Assigned Engagements of the Counties and Municipalities Section Agreed- Agreed-Upon Upon Procedures and Entity Name Audit Procedures Compilation 18th Judicial District East 18th Judicial District West 19th Judicial District East 19th Judicial District West 20th Judicial District 21st Judicial District 22nd Judicial District 23rd Judicial District
B-14
APPENDIX C
ASSIGNED ENGAGEMENTS OF THE EDUCATIONAL INSTITUTIONS SECTION
Appendix C Assigned Engagements of the Educational Institutions Section Summary of Assigned Engagements Internal Control and Compliance State Audit Assessment Compliance Higher Education 33 3 1 School Districts 208 0 0 Open-Enrollment Charter Schools 40 0 Education Cooperatives 13 0 0 Other Educational Entities 30 0 Total Educational Entities 261 3 1
Internal Control and Compliance State Entity Name Audit Assessment Compliance Education: Higher Education Arkansas Northeastern College Arkansas State University - Beebe (Note 1) Arkansas State University - Jonesboro (Note 1) Arkansas State University - Mountain Home (Note 1) Arkansas State University - Newport (Note 1) Arkansas Tech University Black River Technical College Cossatot Community College of the University of Arkansas Crowleys Ridge Technical Institute East Arkansas Community College Henderson State University Mid-South Community College National Park Community College North Arkansas College Northwest Arkansas Community College Northwest Technical Institute Ouachita Technical College Ozarka College Phillips Community College of the University of Arkansas Pulaski Technical College Rich Mountain Community College Riverside Vocational Technical School South Arkansas Community College Southeast Arkansas College Southern Arkansas University Southern Arkansas University - Tech University of Arkansas at Fort Smith (Note 2) University of Arkansas at Little Rock (Note 2)
C-1 Appendix C Assigned Engagements of the Educational Institutions Section
Internal Control and Compliance State Entity Name Audit Assessment Compliance University of Arkansas at Monticello (Note 2) University of Arkansas at Pine Bluff (Note 2) University of Arkansas Community College at Batesville (Note 2) University of Arkansas Community College at Hope (Note 2) University of Arkansas Community College at Morrilton (Note 2) University of Arkansas for Medical Sciences - State Compliance (Note 2) University of Arkansas System Administration (Note 2) University of Arkansas, Fayetteville (Note 2) University of Central Arkansas
School Districts Alpena School District Arkadelphia School District Armorel School District Ashdown School District Atkins School District Augusta School District Bald Knob School District Barton-Lexa School District Batesville School District Bauxite School District Bay School District Bearden School District Beebe School District Bergman School District Berryville School District Bismarck School District Blevins School District Booneville School District Bradford School District Bradley School District Brinkley School District Brookland School District Buffalo Island Central School District Cabot School District Caddo Hills School District Calico Rock School District Camden Fairview School District Carlisle School District Cave City School District Cedar Ridge School District
C-2 Appendix C Assigned Engagements of the Educational Institutions Section
Internal Control and Compliance State Entity Name Audit Assessment Compliance Cedarville School District Centerpoint School District Charleston School District Clarendon School District Clarksville School District Cleveland County School District Clinton School District Concord School District Corning School District Cotter School District County Line School District Cross County School District Crossett School District Cutter-Morning Star School District Danville School District Dardanelle School District Decatur School District Deer/Mt Judea School District Delight School District DeQueen School District Dermott School District Des Arc School District DeWitt School District Dierks School District Dollarway School District Dover School District Drew Central School District Dumas School District East End School District East Poinsett School District Elkins School District Emerson-Taylor School District England School District Eureka Springs School District Flippin School District Fordyce School District Foreman School District Forrest City School District Fouke School District Fountain Lake School District Genoa Central School District Gentry School District
C-3 Appendix C Assigned Engagements of the Educational Institutions Section
Internal Control and Compliance State Entity Name Audit Assessment Compliance Glen Rose School District Gosnell School District Gravette School District Green Forest School District Greene County Technical School District Greenland School District Gurdon School District Guy-Perkins School District Hamburg School District Hampton School District Harmony Grove School District Harmony Grove School District Harrisburg School District Harrison School District Hartford School District Hazen School District Heber Springs School District Hector School District Helena-West Helena School District Hermitage School District Highland School District Hillcrest School District Hope School District Horatio School District Hot Springs School District Hoxie School District Hughes School District Huntsville School District Izard County Consolidated School District Jackson County School District Jasper School District Jessieville School District Kirby School District Lafayette County School District Lake Hamilton School District Lakeside School District Lakeside School District Lamar School District Lawrence County School District Lead Hill School District Lee County School District Lincoln School District
C-4 Appendix C Assigned Engagements of the Educational Institutions Section
Internal Control and Compliance State Entity Name Audit Assessment Compliance Lonoke School District Magazine School District Magnet Cove School District Magnolia School District Malvern Special School District Mammoth Spring School District Manila School District Mansfield School District Marked Tree School District Marmaduke School District Marvell School District Mayflower School District Maynard School District McCrory School District McGehee School District Melbourne School District Mena School District Midland School District Mineral Springs School District Monticello School District Mount Ida School District Mountain Home School District Mountain Pine School District Mountain View School District Mt. Vernon-Enola School District Mulberry/Pleasant View Bi-County School District Murfreesboro School District Nashville School District Nemo Vista School District Nettleton School District Nevada School District Newport School District Norfork School District Omaha School District Osceola School District Ouachita River School District Ouachita School District Ozark Mountain School District Palestine-Wheatley School District Pangburn School District Paragould School District Paris School District
C-5 Appendix C Assigned Engagements of the Educational Institutions Section
Internal Control and Compliance State Entity Name Audit Assessment Compliance Pea Ridge School District Perryville School District Piggott School District Pine Bluff School District Pocahontas School District Pottsville School District Poyen School District Prescott School District Quitman School District Rector School District Riverside School District Riverview School District Rose Bud School District Russellville School District Salem School District Scranton School District Searcy County School District Searcy School District Sheridan School District Shirley School District Siloam Springs School District Sloan Hendrix School District South Mississippi County School District South Side School District Southside School District Spring Hill School District Star City School District Stephens School District Texarkana School District Trumann School District Turrell School District Twin Rivers School District Two Rivers School District Valley Springs School District Valley View School District Van-Cove School District Vilonia School District Viola School District Waldron School District Warren School District Weiner School District West Fork School District
C-6 Appendix C Assigned Engagements of the Educational Institutions Section
Internal Control and Compliance State Entity Name Audit Assessment Compliance West Side School District Western Yell County School District Westside School District Westside School District White County Central School District Wickes School District Wonderview School District Woodlawn School District Wynne School District Yellville-Summit School District
Open-Enrollment Charter Schools Academics Plus Charter School Hope Academy Imboden Area Charter School School of Excellence
Education Cooperatives Arkansas River Education Service Cooperative Boston Mountain Educational Cooperative Crowleys Ridge Education Service Cooperative Dawson Educational Cooperative De Queen-Mena Educational Cooperative Great Rivers Educational Cooperative Northcentral Arkansas Education Service Center Northeast Arkansas Educational Cooperative Ozarks Unlimited Resources Educational Cooperative South Central Service Cooperative Southeast Arkansas Education Service Cooperative Southwest Arkansas Educational Cooperative Wilbur D. Mills Educational Service Cooperative
Other Educational Entities Arkansas School for Mathematics, Sciences and the Arts (Note 2) Arkansas Correctional School Office of Desegregation Monitoring
Note 1 : One audit report, inclusive of all member institutions, is issued for the Arkansas State University System. Note 2 : One audit report, inclusive of all member institutions, is issued for the University of Arkansas System. For the University of Arkansas for Medical Sciences, the Division of Legislative Audit relies on the work of other auditors for the audit of the financial statements.
C-7
APPENDIX D
PERFORMANCE EVALUATION REPORTS RELEASED DURING THE TWO-YEAR PERIOD ENDED DECEMBER 31, 2010
Appendix D Reports Issued by the Performance Evaluation Section Summary of Reports Issued Issued Performance Audits 8 Special Reports 11 Letter Reports 4 Internal Control and Compliance Assessments 3 Total Performance Evaluation Reports 26
Report Title Issue Date
Performance Audits:
Levee District Oversight – Arkansas Natural Resources Commission February 13, 2009 Evaluation of Academic Facilities Transitional and Immediate Repair Programs Disbursements – Division of Public School Academic Facilities and Transportation June 12, 2009 Evaluation of Academic Facilities Partnership Program Disbursements – Division of Public School Academic Facilities and Transportation June 12, 2009 Health and Benefit Plans – Employee Benefits Division – Arkansas Department of Finance and Administration September 11, 2009 Selected Programs of the Consolidated Incentive Act of 2003 – Arkansas Economic Development Commission October 8, 2009 Arkansas State and Public School Employees Fiscal Year 2009 Health and Benefit Plans – Employee Benefits Division – Arkansas Department of Finance and Administration March 12, 2010 Selected Industries Receiving Economic Incentives from the Consolidated Incentive Act of 2003 – Food and Publishing Industries October 8, 2010 Arkansas State and Public School Employees Fiscal Year 2010 Health and Benefit Plans – Employee Benefits Division – Arkansas Department of Finance and Administration December 15, 2010
Special Reports:
Funding of Concurrent Credit Courses – Arkansas Department of Higher Education March 27, 2009 Case Prioritization and Turnaround – Arkansas State Crime Laboratory April 10, 2009 Athletic Expenditures – Update Reviews of Selected Arkansas Public School Districts – For the Year Ended June 30, 2008 September 11, 2009 Compliance with the Uniform Controlled Substances Act's Asset Seizure and Forfeiture Requirements – January 1 through December 31, 2008 September 11, 2009 Northwest Arkansas Economic Development District – Northwest Arkansas Regional Solid Waste District October 8, 2009 Tobacco Settlement Proceeds Act – Arkansas Tobacco Settlement Commission November 13, 2009 Use of Commission Staff and Private Attorneys for Indigent Defense Representation – Arkansas Public Defender Commission January 8, 2010 Athletics Expenditures – Selected Arkansas Public School Districts – For the Year Ended June 30, 2009 April 16, 2010 Compliance with the Uniform Controlled Substances Act's Asset Seizure and Forfeiture Requirements – January 1 through December 31, 2009 June 11, 2010 Brothas & Sistas, Inc. Grant Expenditures – Arkansas Minority Health Commission October 8, 2010 Weatherization Assistance Program – Division of County Operations – Arkansas Department of Human Services December 15, 2010
D-1 Appendix D Reports Issued by the Performance Evaluation Section Report Title Issue Date
Letter Reports:
East Arkansas Planning and Development District – Review of Application Process – Additional Information January 7, 2009 Letter to Attorney General – Racial Profiling March 13, 2009 Letter to Attorney General – Racial Profiling May 14, 2010 Compliance with Tobacco Seizure Requirements – For the Year Ended December 31, 2009 June 11, 2010
Internal Control and Compliance Assessments:
Arkansas Department of Emergency Management – June 30, 2008 July 7, 2009 Department of Arkansas Heritage – June 30, 2008 November 24, 2009 Arkansas Department of Environmental Quality – June 30, 2008 June 4, 2010
D-2
APPENDIX E
FRAUD INVESTIGATION REPORTS RELEASED DURING THE TWO-YEAR PERIOD ENDED DECEMBER 31, 2010
Appendix E Reports Issued by the Fraud Investigation Section Summary of Reports Issued Issued Investigative Reports 22 Special Reports 2 Total Fraud Investigation Reports 24
Report Title Issue Date
Investigative Reports:
Arkansas Department of Health - For the Period June 1, 2003 - August 20, 2008 May 8, 2009 Arkansas Department of Finance and Administration - Little Rock Revenue Central Office - For the Period July 15, 2004 - October 2, 2008 May 8, 2009 City of Mountain Home - For the Period August 4, 2008 - April 14, 2009 June 11, 2009 Compton Water Association, Inc. - For the Period January 1, 2007 - May 31, 2009 June 11, 2009 Arkansas Educational Television Network - For the Period March 2006 - May 2009 September 10, 2009 Arkansas Dance Team Association - For the Period July 1, 2006 - April 24, 2009 November 13, 2009 City of Harrison - Water and Sewer Department - Water Meter Deposit Fund For the Period January 1, 2008 - October 31, 2009 December 11, 2009 Arkansas State University - Childhood Development Associate Program For the Period August 7, 2002 - August 7, 2009 January 8, 2010 Upper Southwest Arkansas Regional Solid Waste Management District For the Period January 1, 1999 - July 31, 2009 January 8, 2010 Ravenden Springs Volunteer Fire Department For the Period January 1, 2007 - October 31, 2009 March 11, 2010 Arkansas Committed to Education Foundation For the Period January 1, 2006 - December 31, 2009 March 12, 2010 Morrilton Youth Association - For the Period January 1, 2009 - December 16, 2009 April 8, 2010 Des Arc School District - For the Period July 1, 2007 - June 30, 2009 May 13, 2010 Compton Fire Association - For the Period January 1, 2005 - December 31, 2008 May 13, 2010 Arkansas Department of Parks and Tourism - DeGray Lake Resort State Park For the Period July 1, 2004 - November 30, 2008 June 11, 2010 Pulaski County Special School District For the Period March 1, 2004 - February 19, 2010 May 14, 2010 Garland County - Cedar Glades Park For the Period January 1, 2004 - December 31, 2008 September 9, 2010 Hilltop Fire District - For the Period January 1, 2006 - September 30, 2009 September 10, 2010 City of Altus - Police Department - For the Period March 1, 2009 - July 27, 2010 October 8, 2010 Southern Arkansas University Tech - For the Period July 1, 2006 - March 31, 2010 October 8, 2010 City of Bald Knob - Water and Sewer Department For the Period January 1, 2007 - August 31, 2010 November 11, 2010 Pulaski County Special School District Update For the Period March 1, 2009 - November 30, 2010 December 15, 2010
E-1 Appendix E Reports Issued by the Fraud Investigation Section Report Title Issue Date
Special Reports:
Prosecuting Attorneys - Disposition of Matters Referred by Legislative Joint Auditing Committee - For the Period January 1, 2008 - December 31, 2008 September 11, 2009 Prosecuting Attorneys - Disposition of Matters Referred by Legislative Joint Auditing Committee - For the Period January 1, 2009 - December 31, 2009 September 10, 2010
E-2