Audit 290577

2023-001 CASH MANAGEMENT – COST REIMBURSEMENT GRANT (Significant Deficiency, Non-compliance) Federal Program information: Title: Epidemiology and Laboratory Capacity for Infectious Diseases Agency: U.S. Department of Health and Human Services Pass Through: State of New Mexico Department of Health Assistance Listings Number: 93.323 Award Year: 2023 Condition The Epidemiology and Laboratory Capacity for Infectious Diseases award, funded by the NM Department of Health, operates on a cost reimbursement basis. Throughout the fiscal year, the Department requested reimbursement that exceeded actual incurred costs by $10,958. Criteria The Department is a subrecipient of the Epidemiology and Laboratory Capacity Infectious Disease grant passed through from the New Mexico Department of Health. Per the Memorandum of Agreement between the two entities, “The Entity must submit a detailed statement accounting for all services performed and expenses incurred. Upon certification by DOH that the services have been received and accepted, payment shall be tendered to the Entity.” Therefore, this is a cost reimbursement contract. Effect The Department requested and received more than their costs on this grant. Cause This discrepancy arose due to a clerical error made by the management team during the reconciliation process conducted before preparing the reimbursement request.

2023-001 CASH MANAGEMENT – COST REIMBURSEMENT GRANT (Significant Deficiency, Non-compliance) Federal Program information: Title: Epidemiology and Laboratory Capacity for Infectious Diseases Agency: U.S. Department of Health and Human Services Pass Through: State of New Mexico Department of Health Assistance Listings Number: 93.323 Award Year: 2023 Condition The Epidemiology and Laboratory Capacity for Infectious Diseases award, funded by the NM Department of Health, operates on a cost reimbursement basis. Throughout the fiscal year, the Department requested reimbursement that exceeded actual incurred costs by $10,958. Criteria The Department is a subrecipient of the Epidemiology and Laboratory Capacity Infectious Disease grant passed through from the New Mexico Department of Health. Per the Memorandum of Agreement between the two entities, “The Entity must submit a detailed statement accounting for all services performed and expenses incurred. Upon certification by DOH that the services have been received and accepted, payment shall be tendered to the Entity.” Therefore, this is a cost reimbursement contract. Effect The Department requested and received more than their costs on this grant. Cause This discrepancy arose due to a clerical error made by the management team during the reconciliation process conducted before preparing the reimbursement request.