FAC Explorer

Audit 304543

FY End
2023-09-30
Total Expended
$2.90M
Findings
2
Programs
3
Organization: New Mexico Veterans Integration Centers (NM)
Year: 2023 Accepted: 2024-04-25
Auditor: Hinkle + Landers PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
394636 2023-001 Significant Deficiency - L
971078 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
64.024 Va Homeless Providers Grant and Per Diem Program $1.73M Yes 1
64.033 Va Supportive Services for Veteran Families Program $906,790 - 0
10.569 Emergency Food Assistance Program (food Commodities) $268,861 - 0

Contacts

Name Title Type
REEWAA2WUZL8 Brock Wolff Auditee
5053328092 Farley Vener Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the NMVIC and presented on the 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. NMVIC had no subrecipients for the year ended September 30, 2023.
Title: Non-cash Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the NMVIC and presented on the 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Non‐cash assistance recorded in the Schedule consists of food Commodities donated by the USDA (The Emergency Food Assistance Program, or TEFAP, AL 10.569) and passed through the Roadrunner Food Bank, Inc. to NMVIC. The donated food commodities are valued at the estimated fair value of $1.93 per pound (as valued by Feeding America). NMVIC's accounting policy for donated inventories is more fully described in Note 1-I to the financial statements and follows accounting principles generally accepted in the United States of America.

Finding Details

Finding 2023-001
2023-001–Federal Financial Reporting Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Veteran Affairs Title: VA Homeless Providers Grant and Per Diem Program Assistance Listing #: 64.024 Award #: NMVI604-2909-501-CG-22 Award Period: 10/1/2022-9/30/2023 Estimated Questioned Costs: None Statement of Condition The NMVIC did not submit 1 of its 3 required federal financial reports (SF-425) by the due date in accordance with the grant award agreement. Criteria As stated in the grant award agreement, SF-425 reports are due within 120 days of the year end. Effect The NMVIC is not in compliance with grant and federal award requirements. Cause The COO failed to submit the SF-425 on time. The COO had thought that all required SF-425s had been submitted. Once an email reminder was received, the SF-425 was completed, and submitted along with the program’s general ledger. Recommendation We recommend the NMVIC implement procedures to ensure compliance with grant and federal award requirements. View of Responsible Officials and Corrective Action Plan The COO and CEO are responsible for ensuring that all SF-425s are submitted within 90-days of fiscal year’s completion. As a corrective action, the COO will create an Outlook reminder to complete the SF-425 on time, and the Outlook reminder will be on both the COO, and CEO’s calendars. Corrective Action Plan Timeline The corrective action will be completed by April 5, 2024. Designation of Employee Position Responsible for Meeting Deadline The COO is responsible for meeting the April 5, 2024 deadline.
Finding 2023-001
2023-001–Federal Financial Reporting Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Veteran Affairs Title: VA Homeless Providers Grant and Per Diem Program Assistance Listing #: 64.024 Award #: NMVI604-2909-501-CG-22 Award Period: 10/1/2022-9/30/2023 Estimated Questioned Costs: None Statement of Condition The NMVIC did not submit 1 of its 3 required federal financial reports (SF-425) by the due date in accordance with the grant award agreement. Criteria As stated in the grant award agreement, SF-425 reports are due within 120 days of the year end. Effect The NMVIC is not in compliance with grant and federal award requirements. Cause The COO failed to submit the SF-425 on time. The COO had thought that all required SF-425s had been submitted. Once an email reminder was received, the SF-425 was completed, and submitted along with the program’s general ledger. Recommendation We recommend the NMVIC implement procedures to ensure compliance with grant and federal award requirements. View of Responsible Officials and Corrective Action Plan The COO and CEO are responsible for ensuring that all SF-425s are submitted within 90-days of fiscal year’s completion. As a corrective action, the COO will create an Outlook reminder to complete the SF-425 on time, and the Outlook reminder will be on both the COO, and CEO’s calendars. Corrective Action Plan Timeline The corrective action will be completed by April 5, 2024. Designation of Employee Position Responsible for Meeting Deadline The COO is responsible for meeting the April 5, 2024 deadline.