FAC Explorer

Audit 302021

FY End
2023-06-30
Total Expended
$9.67M
Findings
26
Programs
22
Organization: Northern New Mexico College (NM)
Year: 2023 Accepted: 2024-04-01
Auditor: Kubiak Melton & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
391544 2023-002 Material Weakness Yes A
391545 2023-002 Material Weakness Yes A
391546 2023-002 Material Weakness Yes A
391547 2023-002 Material Weakness Yes A
391548 2023-003 Significant Deficiency Yes A
391549 2023-003 Significant Deficiency Yes A
391550 2023-003 Significant Deficiency Yes A
391551 2023-003 Significant Deficiency Yes A
391552 2023-004 Significant Deficiency Yes N
391553 2023-004 Significant Deficiency Yes N
391554 2023-004 Significant Deficiency Yes N
391555 2023-004 Significant Deficiency Yes N
391556 2023-004 Significant Deficiency Yes N
967986 2023-002 Material Weakness Yes A
967987 2023-002 Material Weakness Yes A
967988 2023-002 Material Weakness Yes A
967989 2023-002 Material Weakness Yes A
967990 2023-003 Significant Deficiency Yes A
967991 2023-003 Significant Deficiency Yes A
967992 2023-003 Significant Deficiency Yes A
967993 2023-003 Significant Deficiency Yes A
967994 2023-004 Significant Deficiency Yes N
967995 2023-004 Significant Deficiency Yes N
967996 2023-004 Significant Deficiency Yes N
967997 2023-004 Significant Deficiency Yes N
967998 2023-004 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.23M Yes 1
84.031 Higher Education Institutional Aid $2.04M Yes 2
21.027 Coronavirus Local Fiscal Recovery Fund $1.61M Yes 0
84.425 Higher Education Emergency Relief Fund Institutional Portion $1.13M Yes 0
84.141 Migrant Education High School Equivalency Program $477,493 - 0
84.149 Migrant Education College Assistance Migrant Program $457,787 - 0
84.047 Trio Upward Bound (trio Cluster) $297,772 - 0
84.066 Trio Eoc Program $245,423 - 0
93.859 Biomedical Research and Research Training $152,676 Yes 2
84.425 Higher Education Emergency Relief Fund Minority Serving Institutions $147,088 Yes 0
84.048 Career and Technical Education - Basic Grants to State Grants $122,010 - 0
93.575 Child Care and Development $121,425 - 0
84.268 Federal Direct Student Loans-Subsidized $118,072 Yes 1
84.268 Federal Direct Student Loans-Unsubsidized $104,810 Yes 1
84.033 Federal Work Study Program $102,156 Yes 1
84.002 Adult Education Basic Grants to States $95,727 - 0
47.050 Geosciences $95,656 Yes 2
84.007 Federal Supplemental Education Opportunity Grant $68,790 Yes 1
84.425 Higher Education Emergency Relief Fund $28,601 - 0
47.074 Biological Sciences $8,430 Yes 0
47.076 Education and Human Resources $7,916 Yes 2
84.425 Higher Education Emergency Relief Fund Student Aid Portion $3,207 Yes 0

Contacts

Name Title Type
MEF6J4VRK9E4 Theresa Storey Auditee
5057475050 Don Wittman Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1: BASIS OF PRESENTATION Accounting Policies: The Schedule of Expenditures of Federal Awards contains federal grant activity of the College was prepared using the modified accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The College did not elect to utilize the 10% minimum indirect cost rate. The Schedule of Expenditures of Federal Awards contains federal grant activity of the College was prepared using the modified accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Title: NOTE 2: NON-CASH ASSISTANCE Accounting Policies: The Schedule of Expenditures of Federal Awards contains federal grant activity of the College was prepared using the modified accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The College did not elect to utilize the 10% minimum indirect cost rate. The College did not receive any federal awards in the form of noncash assistance during the year.
Title: NOTE 3: RECONCILIATION OF EXPENDITURES Accounting Policies: The Schedule of Expenditures of Federal Awards contains federal grant activity of the College was prepared using the modified accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The College did not elect to utilize the 10% minimum indirect cost rate. The following is a reconciliation of expenditures reported on the schedule of expenditures of federal awards to the expenditures reported in the governmental fund financial statements:
Title: NOTE 4: SUBRECIPIENTS Accounting Policies: The Schedule of Expenditures of Federal Awards contains federal grant activity of the College was prepared using the modified accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The College did not elect to utilize the 10% minimum indirect cost rate. There are no sub-recipients of federal funds as of and for the year ended June 30, 2023.
Title: NOTE 5: INDIRECT COST RATE Accounting Policies: The Schedule of Expenditures of Federal Awards contains federal grant activity of the College was prepared using the modified accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The College did not elect to utilize the 10% minimum indirect cost rate. The College did not elect to utilize the 10% minimum indirect cost rate.
Title: NOTE 6: LOANS Accounting Policies: The Schedule of Expenditures of Federal Awards contains federal grant activity of the College was prepared using the modified accrual basis of accounting. The information in the schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The College did not elect to utilize the 10% minimum indirect cost rate. The College did not expend federal awards related to loans or loan guarantees for the year ended June 30, 2023.

Finding Details

Finding 2023-002
The College could not locate the time and effort certifications for the employees selected due to transitions within the payroll and the grant monitoring functions.
Finding 2023-002
The College could not locate the time and effort certifications for the employees selected due to transitions within the payroll and the grant monitoring functions.
Finding 2023-002
The College could not locate the time and effort certifications for the employees selected due to transitions within the payroll and the grant monitoring functions.
Finding 2023-002
The College could not locate the time and effort certifications for the employees selected due to transitions within the payroll and the grant monitoring functions.
Finding 2023-003
During our review of payroll related transactions, the following were noted. For 6 of 27 payroll transactions tested, the supervisor did not sign the timesheet
Finding 2023-003
During our review of payroll related transactions, the following were noted. For 6 of 27 payroll transactions tested, the supervisor did not sign the timesheet
Finding 2023-003
During our review of payroll related transactions, the following were noted. For 6 of 27 payroll transactions tested, the supervisor did not sign the timesheet
Finding 2023-003
During our review of payroll related transactions, the following were noted. For 6 of 27 payroll transactions tested, the supervisor did not sign the timesheet
Finding 2023-004
The College designated a qualified individual responsible for designing and instituting a written information security program. However, the college did not have a written information security program that addresses the remaining six (6) of seven (7) required minimum elements of this special provision by the designated implementation date of June 9, 2023.
Finding 2023-004
The College designated a qualified individual responsible for designing and instituting a written information security program. However, the college did not have a written information security program that addresses the remaining six (6) of seven (7) required minimum elements of this special provision by the designated implementation date of June 9, 2023.
Finding 2023-004
The College designated a qualified individual responsible for designing and instituting a written information security program. However, the college did not have a written information security program that addresses the remaining six (6) of seven (7) required minimum elements of this special provision by the designated implementation date of June 9, 2023.
Finding 2023-004
The College designated a qualified individual responsible for designing and instituting a written information security program. However, the college did not have a written information security program that addresses the remaining six (6) of seven (7) required minimum elements of this special provision by the designated implementation date of June 9, 2023.
Finding 2023-004
The College designated a qualified individual responsible for designing and instituting a written information security program. However, the college did not have a written information security program that addresses the remaining six (6) of seven (7) required minimum elements of this special provision by the designated implementation date of June 9, 2023.
Finding 2023-002
The College could not locate the time and effort certifications for the employees selected due to transitions within the payroll and the grant monitoring functions.
Finding 2023-002
The College could not locate the time and effort certifications for the employees selected due to transitions within the payroll and the grant monitoring functions.
Finding 2023-002
The College could not locate the time and effort certifications for the employees selected due to transitions within the payroll and the grant monitoring functions.
Finding 2023-002
The College could not locate the time and effort certifications for the employees selected due to transitions within the payroll and the grant monitoring functions.
Finding 2023-003
During our review of payroll related transactions, the following were noted. For 6 of 27 payroll transactions tested, the supervisor did not sign the timesheet
Finding 2023-003
During our review of payroll related transactions, the following were noted. For 6 of 27 payroll transactions tested, the supervisor did not sign the timesheet
Finding 2023-003
During our review of payroll related transactions, the following were noted. For 6 of 27 payroll transactions tested, the supervisor did not sign the timesheet
Finding 2023-003
During our review of payroll related transactions, the following were noted. For 6 of 27 payroll transactions tested, the supervisor did not sign the timesheet
Finding 2023-004
The College designated a qualified individual responsible for designing and instituting a written information security program. However, the college did not have a written information security program that addresses the remaining six (6) of seven (7) required minimum elements of this special provision by the designated implementation date of June 9, 2023.
Finding 2023-004
The College designated a qualified individual responsible for designing and instituting a written information security program. However, the college did not have a written information security program that addresses the remaining six (6) of seven (7) required minimum elements of this special provision by the designated implementation date of June 9, 2023.
Finding 2023-004
The College designated a qualified individual responsible for designing and instituting a written information security program. However, the college did not have a written information security program that addresses the remaining six (6) of seven (7) required minimum elements of this special provision by the designated implementation date of June 9, 2023.
Finding 2023-004
The College designated a qualified individual responsible for designing and instituting a written information security program. However, the college did not have a written information security program that addresses the remaining six (6) of seven (7) required minimum elements of this special provision by the designated implementation date of June 9, 2023.
Finding 2023-004
The College designated a qualified individual responsible for designing and instituting a written information security program. However, the college did not have a written information security program that addresses the remaining six (6) of seven (7) required minimum elements of this special provision by the designated implementation date of June 9, 2023.