FAC Explorer

Audit 13026

FY End
2023-06-30
Total Expended
$14.50M
Findings
8
Programs
22
Organization: Santa Fe County (NM)
Year: 2023 Accepted: 2024-01-23
Auditor: Redw LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9481 2023-001 Significant Deficiency - P
9482 2023-001 Significant Deficiency - P
9483 2023-001 Significant Deficiency - P
9484 2023-001 Significant Deficiency - P
585923 2023-001 Significant Deficiency - P
585924 2023-001 Significant Deficiency - P
585925 2023-001 Significant Deficiency - P
585926 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.05M Yes 1
14.871 Section 8 Housing Choice Vouchers $2.45M Yes 1
14.872 Public Housing Capital Fund $974,078 Yes 1
14.850 Public and Indian Housing $446,839 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $329,143 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $297,409 - 0
14.879 Mainstream Vouchers $255,899 Yes 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $131,113 - 0
16.750 Support for Adam Walsh Act Implementation Grant Program $95,063 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $94,326 - 0
93.053 Nutrition Services Incentive Program $71,903 - 0
10.666 Schools and Roads - Grants to Counties $60,767 - 0
14.896 Family Self-Sufficiency Program $59,330 - 0
16.606 State Criminal Alien Assistance Program $45,828 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $44,695 - 0
97.067 Homeland Security Grant Program $25,650 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $23,014 - 0
15.222 Cooperative Inspection Agreements with States and Tribes $14,960 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $11,010 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $3,117 - 0
14.880 Family Unification Program (fup) $1,260 - 0
15.227 Distribution of Receipts to State and Local Governments $792 - 0

Contacts

Name Title Type
DANEJBLFKHY4 Yvonne Herrera Auditee
5059952781 Jonathan Rothweiler Auditor
No contacts on file

Notes to SEFA

Title: The Assistance Listing Numbers Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Santa Fe County, New Mexico and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the financial statements. The County has elected not to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate. The program titles and assistance listing numbers were obtained from the federal or pass-through grantor or SAM.gov.
Title: Sub-Recipients Accounting Policies: The Schedule of Expenditures of Federal Awards includes the federal grant activity of Santa Fe County, New Mexico and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Some amounts presented in this schedule may differ from amounts presented in, or used in, the preparation of the financial statements. The County has elected not to use the 10% de minimis indirect cost rate. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate. The County did not provide Federal awards to sub-recipients during the year ended June 30, 2023.

Finding Details

Finding 2023-001
Federal program information: Funding agency: All Major Programs Pass-through entity: All Major Programs Title: All Major Programs Assistance listing number: All Major Programs Award period and number: All Major Programs Criteria: According to Section 200.512(a) of the Uniform Guidance, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition/Context: The County’s Single Audit reporting package for the fiscal year ended June 30, 2022 was prepared, however, was not officially submitted to the Federal Audit Clearinghouse within the nine months after the County’s fiscal year end. Known Questioned Costs Exceeding $25,000: None. Cause and Effect: Although the County has internal controls to ensure timely and accurate financial reporting, the Single Audit reporting package was not certified and submitted in the Federal Audit Clearinghouse website. As a result, the Single Audit reporting package was not submitted within nine months after the end of the County’s fiscal year ended June 30, 2022. Auditor’s Recommendations: Implement procedures to ensure that the Single Audit reporting package is certified and submitted to the Federal Audit Clearinghouse within the timeframe allowed under the Uniform Guidance. Management’s Response: The Finance Division will strengthen its existing internal controls over financial reporting by including calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. The process will include communicating with the auditors to ensure both parties complete their respective responsibilities for the various reporting requirements. The Finance Division Director expects this deficiency to be resolved by June 30, 2024.
Finding 2023-001
Federal program information: Funding agency: All Major Programs Pass-through entity: All Major Programs Title: All Major Programs Assistance listing number: All Major Programs Award period and number: All Major Programs Criteria: According to Section 200.512(a) of the Uniform Guidance, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition/Context: The County’s Single Audit reporting package for the fiscal year ended June 30, 2022 was prepared, however, was not officially submitted to the Federal Audit Clearinghouse within the nine months after the County’s fiscal year end. Known Questioned Costs Exceeding $25,000: None. Cause and Effect: Although the County has internal controls to ensure timely and accurate financial reporting, the Single Audit reporting package was not certified and submitted in the Federal Audit Clearinghouse website. As a result, the Single Audit reporting package was not submitted within nine months after the end of the County’s fiscal year ended June 30, 2022. Auditor’s Recommendations: Implement procedures to ensure that the Single Audit reporting package is certified and submitted to the Federal Audit Clearinghouse within the timeframe allowed under the Uniform Guidance. Management’s Response: The Finance Division will strengthen its existing internal controls over financial reporting by including calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. The process will include communicating with the auditors to ensure both parties complete their respective responsibilities for the various reporting requirements. The Finance Division Director expects this deficiency to be resolved by June 30, 2024.
Finding 2023-001
Federal program information: Funding agency: All Major Programs Pass-through entity: All Major Programs Title: All Major Programs Assistance listing number: All Major Programs Award period and number: All Major Programs Criteria: According to Section 200.512(a) of the Uniform Guidance, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition/Context: The County’s Single Audit reporting package for the fiscal year ended June 30, 2022 was prepared, however, was not officially submitted to the Federal Audit Clearinghouse within the nine months after the County’s fiscal year end. Known Questioned Costs Exceeding $25,000: None. Cause and Effect: Although the County has internal controls to ensure timely and accurate financial reporting, the Single Audit reporting package was not certified and submitted in the Federal Audit Clearinghouse website. As a result, the Single Audit reporting package was not submitted within nine months after the end of the County’s fiscal year ended June 30, 2022. Auditor’s Recommendations: Implement procedures to ensure that the Single Audit reporting package is certified and submitted to the Federal Audit Clearinghouse within the timeframe allowed under the Uniform Guidance. Management’s Response: The Finance Division will strengthen its existing internal controls over financial reporting by including calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. The process will include communicating with the auditors to ensure both parties complete their respective responsibilities for the various reporting requirements. The Finance Division Director expects this deficiency to be resolved by June 30, 2024.
Finding 2023-001
Federal program information: Funding agency: All Major Programs Pass-through entity: All Major Programs Title: All Major Programs Assistance listing number: All Major Programs Award period and number: All Major Programs Criteria: According to Section 200.512(a) of the Uniform Guidance, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition/Context: The County’s Single Audit reporting package for the fiscal year ended June 30, 2022 was prepared, however, was not officially submitted to the Federal Audit Clearinghouse within the nine months after the County’s fiscal year end. Known Questioned Costs Exceeding $25,000: None. Cause and Effect: Although the County has internal controls to ensure timely and accurate financial reporting, the Single Audit reporting package was not certified and submitted in the Federal Audit Clearinghouse website. As a result, the Single Audit reporting package was not submitted within nine months after the end of the County’s fiscal year ended June 30, 2022. Auditor’s Recommendations: Implement procedures to ensure that the Single Audit reporting package is certified and submitted to the Federal Audit Clearinghouse within the timeframe allowed under the Uniform Guidance. Management’s Response: The Finance Division will strengthen its existing internal controls over financial reporting by including calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. The process will include communicating with the auditors to ensure both parties complete their respective responsibilities for the various reporting requirements. The Finance Division Director expects this deficiency to be resolved by June 30, 2024.
Finding 2023-001
Federal program information: Funding agency: All Major Programs Pass-through entity: All Major Programs Title: All Major Programs Assistance listing number: All Major Programs Award period and number: All Major Programs Criteria: According to Section 200.512(a) of the Uniform Guidance, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition/Context: The County’s Single Audit reporting package for the fiscal year ended June 30, 2022 was prepared, however, was not officially submitted to the Federal Audit Clearinghouse within the nine months after the County’s fiscal year end. Known Questioned Costs Exceeding $25,000: None. Cause and Effect: Although the County has internal controls to ensure timely and accurate financial reporting, the Single Audit reporting package was not certified and submitted in the Federal Audit Clearinghouse website. As a result, the Single Audit reporting package was not submitted within nine months after the end of the County’s fiscal year ended June 30, 2022. Auditor’s Recommendations: Implement procedures to ensure that the Single Audit reporting package is certified and submitted to the Federal Audit Clearinghouse within the timeframe allowed under the Uniform Guidance. Management’s Response: The Finance Division will strengthen its existing internal controls over financial reporting by including calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. The process will include communicating with the auditors to ensure both parties complete their respective responsibilities for the various reporting requirements. The Finance Division Director expects this deficiency to be resolved by June 30, 2024.
Finding 2023-001
Federal program information: Funding agency: All Major Programs Pass-through entity: All Major Programs Title: All Major Programs Assistance listing number: All Major Programs Award period and number: All Major Programs Criteria: According to Section 200.512(a) of the Uniform Guidance, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition/Context: The County’s Single Audit reporting package for the fiscal year ended June 30, 2022 was prepared, however, was not officially submitted to the Federal Audit Clearinghouse within the nine months after the County’s fiscal year end. Known Questioned Costs Exceeding $25,000: None. Cause and Effect: Although the County has internal controls to ensure timely and accurate financial reporting, the Single Audit reporting package was not certified and submitted in the Federal Audit Clearinghouse website. As a result, the Single Audit reporting package was not submitted within nine months after the end of the County’s fiscal year ended June 30, 2022. Auditor’s Recommendations: Implement procedures to ensure that the Single Audit reporting package is certified and submitted to the Federal Audit Clearinghouse within the timeframe allowed under the Uniform Guidance. Management’s Response: The Finance Division will strengthen its existing internal controls over financial reporting by including calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. The process will include communicating with the auditors to ensure both parties complete their respective responsibilities for the various reporting requirements. The Finance Division Director expects this deficiency to be resolved by June 30, 2024.
Finding 2023-001
Federal program information: Funding agency: All Major Programs Pass-through entity: All Major Programs Title: All Major Programs Assistance listing number: All Major Programs Award period and number: All Major Programs Criteria: According to Section 200.512(a) of the Uniform Guidance, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition/Context: The County’s Single Audit reporting package for the fiscal year ended June 30, 2022 was prepared, however, was not officially submitted to the Federal Audit Clearinghouse within the nine months after the County’s fiscal year end. Known Questioned Costs Exceeding $25,000: None. Cause and Effect: Although the County has internal controls to ensure timely and accurate financial reporting, the Single Audit reporting package was not certified and submitted in the Federal Audit Clearinghouse website. As a result, the Single Audit reporting package was not submitted within nine months after the end of the County’s fiscal year ended June 30, 2022. Auditor’s Recommendations: Implement procedures to ensure that the Single Audit reporting package is certified and submitted to the Federal Audit Clearinghouse within the timeframe allowed under the Uniform Guidance. Management’s Response: The Finance Division will strengthen its existing internal controls over financial reporting by including calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. The process will include communicating with the auditors to ensure both parties complete their respective responsibilities for the various reporting requirements. The Finance Division Director expects this deficiency to be resolved by June 30, 2024.
Finding 2023-001
Federal program information: Funding agency: All Major Programs Pass-through entity: All Major Programs Title: All Major Programs Assistance listing number: All Major Programs Award period and number: All Major Programs Criteria: According to Section 200.512(a) of the Uniform Guidance, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition/Context: The County’s Single Audit reporting package for the fiscal year ended June 30, 2022 was prepared, however, was not officially submitted to the Federal Audit Clearinghouse within the nine months after the County’s fiscal year end. Known Questioned Costs Exceeding $25,000: None. Cause and Effect: Although the County has internal controls to ensure timely and accurate financial reporting, the Single Audit reporting package was not certified and submitted in the Federal Audit Clearinghouse website. As a result, the Single Audit reporting package was not submitted within nine months after the end of the County’s fiscal year ended June 30, 2022. Auditor’s Recommendations: Implement procedures to ensure that the Single Audit reporting package is certified and submitted to the Federal Audit Clearinghouse within the timeframe allowed under the Uniform Guidance. Management’s Response: The Finance Division will strengthen its existing internal controls over financial reporting by including calendar reminders to confirm all subsequent reporting on the audited financial statements and federal grants are completed by the various deadlines. The process will include communicating with the auditors to ensure both parties complete their respective responsibilities for the various reporting requirements. The Finance Division Director expects this deficiency to be resolved by June 30, 2024.