FAC Explorer

Audit 293634

FY End
2023-06-30
Total Expended
$12.62M
Findings
16
Programs
12
Organization: Carlsbad Municipal School District (NM)
Year: 2023 Accepted: 2024-03-05
Auditor: Accounting & Financial Solutions LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372370 2023-003 - - L
372371 2023-003 - - L
372372 2023-003 - - L
372373 2023-003 - - L
372374 2023-003 - - L
372375 2023-003 - - L
372376 2023-003 - - L
372377 2023-003 - - L
948812 2023-003 - - L
948813 2023-003 - - L
948814 2023-003 - - L
948815 2023-003 - - L
948816 2023-003 - - L
948817 2023-003 - - L
948818 2023-003 - - L
948819 2023-003 - - L

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $1.75M Yes 0
10.553 School Breakfast Program $830,028 Yes 1
10.565 Commodity Supplemental Food Program $379,411 - 0
84.367 Improving Teacher Quality State Grants $191,831 - 0
84.424 Student Support and Academic Enrichment Program $85,024 - 0
84.365 English Language Acquisition State Grants $83,268 - 0
10.555 National School Lunch Program $57,989 Yes 1
84.196 Education for Homeless Children and Youth $29,872 - 0
10.665 Schools and Roads - Grants to States $21,528 - 0
84.027 Special Education_grants to States $21,109 Yes 0
84.173 Special Education_preschool Grants $19,541 Yes 0
84.425 Education Stabilization Fund $2,783 Yes 1

Contacts

Name Title Type
FLH1JLF6JJL3 Laura Garcia Auditee
5752343300 Terry Ogle Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 SCOPE OF AUDIT PURSUANT TO OMB UNIFORM GRANT GUIDANCE Accounting Policies: Basis of presentation The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of the District under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Grant Guidance. Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and changes in net position of the District. All federal programs considered active during the year ended June 30, 2023, are reflected on the Schedule. An active federal program is defined as a federal program for which there were receipts or disbursements of funds or accrued (deferred) grant revenue adjustments during the fiscal year or a federal program considered as not completed or closed out at the beginning of the fiscal year. The Schedule is prepared using the accrual basis of accounting. Grant revenues are recorded for financial reporting purposes when the District has met the qualifications for the respective grant. Grant revenues for the Food Donation Program are based upon commodities received, at amounts per standard price listing, published quarterly by the United States Department of Agriculture (the “USDA”). In addition, there is no federal insurance in effect during the year and loan or loan guarantee outstanding at year end. Accrued and deferred reimbursements Various reimbursement procedures are used for Federal awards received by the District. Consequently, timing differences between expenditures and program reimbursements can exist at the beginning and end of the year. Accrued balances at year end represent an excess of reimbursable expenditures over receipts to date. Deferred balance at year-end represent an excess of cash receipts over reimbursable expenditure to date. Generally, accrued or deferred balances covered by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period. De Minimis Rate Used: N Rate Explanation: There District has not elected to use the 10% de minimis indirect cost. The District uses 3.87% indirect cost rate as determined by New Mexico Public Education Department. All federal grant operations of Carlsbad Municipal Schools (the “District”) are included in the scope of the Office of Management and Budget (“OMB”) Uniform Grant Guidance audit (the “Single Audit”). The Single Audit was performed in accordance with the provisions of the OMB Circular Compliance Supplement (Revised May 2023 the “Compliance Supplement”). Compliance testing of all requirements are described in the Compliance Supplement, was performed for the grants programs noted below. These programs represent all federal award programs and other grants with fiscal year 2023 cash and non-cash expenditures to ensure coverage of at least 40% (HIGH risk auditee) of federally granted funds. Actual coverage is approximately 94% of total cash and non-cash federal award program expenditures. Total cash expenditures were in the amount of $12,244,381 and all non-cash expenditures amounted to $379,411. MAJOR FEDERAL PROGRAM ASSISTANCE NO. EXPENDITURE COVID-19: CARES Act, ESSER, CRRSA, & ARP 84.425 D, U, & W $ 3 ,645,770 Child Nutrition (USDA) Cluster 10.553 & 10.555 3,239,726 Special Education (IDEA) Cluster 84.027 & 84.173 3,195,821 Title I Grants to Local Educational Agencies 84.010 1 ,751,541 Total $ 11,832,858 The District had four federal programs considered to be a High-Risk Type A program for the year ended June 30, 2023. The U.S. Department of Education is the District’s oversight agency for single audit.
Title: NOTE 2 INDIRECT COSTS Accounting Policies: Basis of presentation The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of the District under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Grant Guidance. Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and changes in net position of the District. All federal programs considered active during the year ended June 30, 2023, are reflected on the Schedule. An active federal program is defined as a federal program for which there were receipts or disbursements of funds or accrued (deferred) grant revenue adjustments during the fiscal year or a federal program considered as not completed or closed out at the beginning of the fiscal year. The Schedule is prepared using the accrual basis of accounting. Grant revenues are recorded for financial reporting purposes when the District has met the qualifications for the respective grant. Grant revenues for the Food Donation Program are based upon commodities received, at amounts per standard price listing, published quarterly by the United States Department of Agriculture (the “USDA”). In addition, there is no federal insurance in effect during the year and loan or loan guarantee outstanding at year end. Accrued and deferred reimbursements Various reimbursement procedures are used for Federal awards received by the District. Consequently, timing differences between expenditures and program reimbursements can exist at the beginning and end of the year. Accrued balances at year end represent an excess of reimbursable expenditures over receipts to date. Deferred balance at year-end represent an excess of cash receipts over reimbursable expenditure to date. Generally, accrued or deferred balances covered by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period. De Minimis Rate Used: N Rate Explanation: There District has not elected to use the 10% de minimis indirect cost. The District uses 3.87% indirect cost rate as determined by New Mexico Public Education Department. There District has not elected to use the 10% de minimis indirect cost. The District uses 3.87% indirect cost rate as determined by New Mexico Public Education Department.
Title: NOTE 3 RECONCILIATION OF FEDERAL AWARDS TO EXPENDITURE OF FEDERAL AWARDS Accounting Policies: Basis of presentation The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of the District under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Grant Guidance. Because the Schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position and changes in net position of the District. All federal programs considered active during the year ended June 30, 2023, are reflected on the Schedule. An active federal program is defined as a federal program for which there were receipts or disbursements of funds or accrued (deferred) grant revenue adjustments during the fiscal year or a federal program considered as not completed or closed out at the beginning of the fiscal year. The Schedule is prepared using the accrual basis of accounting. Grant revenues are recorded for financial reporting purposes when the District has met the qualifications for the respective grant. Grant revenues for the Food Donation Program are based upon commodities received, at amounts per standard price listing, published quarterly by the United States Department of Agriculture (the “USDA”). In addition, there is no federal insurance in effect during the year and loan or loan guarantee outstanding at year end. Accrued and deferred reimbursements Various reimbursement procedures are used for Federal awards received by the District. Consequently, timing differences between expenditures and program reimbursements can exist at the beginning and end of the year. Accrued balances at year end represent an excess of reimbursable expenditures over receipts to date. Deferred balance at year-end represent an excess of cash receipts over reimbursable expenditure to date. Generally, accrued or deferred balances covered by differences in the timing of cash receipts and expenditures will be reversed in the remaining grant period. De Minimis Rate Used: N Rate Explanation: There District has not elected to use the 10% de minimis indirect cost. The District uses 3.87% indirect cost rate as determined by New Mexico Public Education Department. The differences between the federal awards received (Intergovernmental sources – federal) during the year ended June 30, 2023 and the federal awards expended during the year are as follows: BALANCE Intergovernmental - federal sources $ 1 1,850,761 Indirect costs from federal programs ( 318,979) Exempt federal sources (E-Rate) ( 119,361) Revenues received as a vendor (1,246,621) Federal sources not available for current resources 2 ,072,165 Component unit expenditures 385,827 Total Expenditures of Federal Awards $ 12,623,792

Finding Details

Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Finding 2023-003
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.