Audit 295412

Federal Program Information: Funding Agencies: U.S. Department of Housing and Urban Development Titles: Community Development Block Grant Assistance Listing Number: 14.228 Award Year: July 1, 2022 to June 30, 2023 Condition: During our audit we noted that two of the four quarterly progress reports were not submitted by the due date. Criteria: According to 42 USC 12708(a), 24 CFR 91.520, and 24 CFR 570.491, the Progress Reports are required to be submitted before 90 days after the close of the Town’s reporting period. Effect: Two of the Town’s progress reports were submitted late. Questioned Costs: None Cause: The Town had turnover in the position who enters the information into HUD’s reporting system and this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress reports were submitted on time for the fiscal year. Auditors’ Recommendation: We recommend that the Town cross-train another employee to know how to submit these federal progress reports so if there is another vacancy in this or any other position that submits reports at the Town, will not result in other reports being submitted late. Management’s Response: The Town of Taos will continue to focus on the professional development of all employees and will cross-train employees on the completion and submission of federal progress reports. The Finance Department has filled the key position with a Grant Administrator who will be the responsible person for this task and will immediately ensure all future progress reports are submitted in a timely manner. While the Town did complete the progress reports and submitted the reports to the granting agency upon discovery, we understand it is our fiduciary responsibility to ensure all financial reports are timely.

Federal Program Information: Funding Agencies: U.S. Department of Housing and Urban Development Titles: Community Development Block Grant Assistance Listing Number: 14.228 Award Year: July 1, 2022 to June 30, 2023 Condition: During our audit we noted that two of the four quarterly progress reports were not submitted by the due date. Criteria: According to 42 USC 12708(a), 24 CFR 91.520, and 24 CFR 570.491, the Progress Reports are required to be submitted before 90 days after the close of the Town’s reporting period. Effect: Two of the Town’s progress reports were submitted late. Questioned Costs: None Cause: The Town had turnover in the position who enters the information into HUD’s reporting system and this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress reports were submitted on time for the fiscal year. Auditors’ Recommendation: We recommend that the Town cross-train another employee to know how to submit these federal progress reports so if there is another vacancy in this or any other position that submits reports at the Town, will not result in other reports being submitted late. Management’s Response: The Town of Taos will continue to focus on the professional development of all employees and will cross-train employees on the completion and submission of federal progress reports. The Finance Department has filled the key position with a Grant Administrator who will be the responsible person for this task and will immediately ensure all future progress reports are submitted in a timely manner. While the Town did complete the progress reports and submitted the reports to the granting agency upon discovery, we understand it is our fiduciary responsibility to ensure all financial reports are timely.

Federal Program Information: Funding Agencies: U.S. Department of Housing and Urban Development Titles: Community Development Block Grant Assistance Listing Number: 14.228 Award Year: July 1, 2022 to June 30, 2023 Condition: During our audit we noted that two of the four quarterly progress reports were not submitted by the due date. Criteria: According to 42 USC 12708(a), 24 CFR 91.520, and 24 CFR 570.491, the Progress Reports are required to be submitted before 90 days after the close of the Town’s reporting period. Effect: Two of the Town’s progress reports were submitted late. Questioned Costs: None Cause: The Town had turnover in the position who enters the information into HUD’s reporting system and this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress reports were submitted on time for the fiscal year. Auditors’ Recommendation: We recommend that the Town cross-train another employee to know how to submit these federal progress reports so if there is another vacancy in this or any other position that submits reports at the Town, will not result in other reports being submitted late. Management’s Response: The Town of Taos will continue to focus on the professional development of all employees and will cross-train employees on the completion and submission of federal progress reports. The Finance Department has filled the key position with a Grant Administrator who will be the responsible person for this task and will immediately ensure all future progress reports are submitted in a timely manner. While the Town did complete the progress reports and submitted the reports to the granting agency upon discovery, we understand it is our fiduciary responsibility to ensure all financial reports are timely.

Federal Program Information: Funding Agencies: U.S. Department of Housing and Urban Development Titles: Community Development Block Grant Assistance Listing Number: 14.228 Award Year: July 1, 2022 to June 30, 2023 Condition: During our audit we noted that two of the four quarterly progress reports were not submitted by the due date. Criteria: According to 42 USC 12708(a), 24 CFR 91.520, and 24 CFR 570.491, the Progress Reports are required to be submitted before 90 days after the close of the Town’s reporting period. Effect: Two of the Town’s progress reports were submitted late. Questioned Costs: None Cause: The Town had turnover in the position who enters the information into HUD’s reporting system and this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress reports were submitted on time for the fiscal year. Auditors’ Recommendation: We recommend that the Town cross-train another employee to know how to submit these federal progress reports so if there is another vacancy in this or any other position that submits reports at the Town, will not result in other reports being submitted late. Management’s Response: The Town of Taos will continue to focus on the professional development of all employees and will cross-train employees on the completion and submission of federal progress reports. The Finance Department has filled the key position with a Grant Administrator who will be the responsible person for this task and will immediately ensure all future progress reports are submitted in a timely manner. While the Town did complete the progress reports and submitted the reports to the granting agency upon discovery, we understand it is our fiduciary responsibility to ensure all financial reports are timely.