FAC Explorer

Audit 307868

FY End
2022-06-30
Total Expended
$5.14M
Findings
8
Programs
4
Organization: Eastern Area Workforce Development Board (NM)
Year: 2022 Accepted: 2024-06-03
Auditor: Jaramillo Accounting Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399367 2022-003 Significant Deficiency Yes L
399368 2022-003 Significant Deficiency Yes L
399369 2022-003 Significant Deficiency Yes L
399370 2022-003 Significant Deficiency Yes L
975809 2022-003 Significant Deficiency Yes L
975810 2022-003 Significant Deficiency Yes L
975811 2022-003 Significant Deficiency Yes L
975812 2022-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $2.36M Yes 1
17.259 Wia Youth Activities $1.84M Yes 1
17.278 Wia Dislocated Worker Formula Grants $894,051 Yes 1
17.277 Workforce Investment Act (wia) National Emergency Grants $42,000 Yes 1

Contacts

Name Title Type
NDC4NMPGVJU8 Tiffany Roth Auditee
5752082157 Scott Eliason Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of Eastern Area Workforce Development Board (EAWDB) under programs of the federal government for the year ended June 30, 2022. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of EAWDB, it is not intended to and does not present the financial position or changes in financial position of EAWDB.Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: EAWDB does not charge indirect costs to the WIA/WIOA Cluster of programs.

Finding Details

Finding 2022-003
2022-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) - Repeated Federal Program Information Title: WIA/WIOA Cluster Agency: U.S. Department of Labor Pass Through: New Mexico Department of Workforce Solutions Assistance Listings Number: 17.258, 17.259, 17.277, and 17.278 Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Management’s Progress in 2022: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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 Late reporting could cause additional oversight or restriction by certain State entities, including the Board’s direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
Finding 2022-003
2022-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) - Repeated Federal Program Information Title: WIA/WIOA Cluster Agency: U.S. Department of Labor Pass Through: New Mexico Department of Workforce Solutions Assistance Listings Number: 17.258, 17.259, 17.277, and 17.278 Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Management’s Progress in 2022: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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 Late reporting could cause additional oversight or restriction by certain State entities, including the Board’s direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
Finding 2022-003
2022-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) - Repeated Federal Program Information Title: WIA/WIOA Cluster Agency: U.S. Department of Labor Pass Through: New Mexico Department of Workforce Solutions Assistance Listings Number: 17.258, 17.259, 17.277, and 17.278 Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Management’s Progress in 2022: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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 Late reporting could cause additional oversight or restriction by certain State entities, including the Board’s direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
Finding 2022-003
2022-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) - Repeated Federal Program Information Title: WIA/WIOA Cluster Agency: U.S. Department of Labor Pass Through: New Mexico Department of Workforce Solutions Assistance Listings Number: 17.258, 17.259, 17.277, and 17.278 Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Management’s Progress in 2022: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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 Late reporting could cause additional oversight or restriction by certain State entities, including the Board’s direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
Finding 2022-003
2022-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) - Repeated Federal Program Information Title: WIA/WIOA Cluster Agency: U.S. Department of Labor Pass Through: New Mexico Department of Workforce Solutions Assistance Listings Number: 17.258, 17.259, 17.277, and 17.278 Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Management’s Progress in 2022: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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 Late reporting could cause additional oversight or restriction by certain State entities, including the Board’s direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
Finding 2022-003
2022-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) - Repeated Federal Program Information Title: WIA/WIOA Cluster Agency: U.S. Department of Labor Pass Through: New Mexico Department of Workforce Solutions Assistance Listings Number: 17.258, 17.259, 17.277, and 17.278 Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Management’s Progress in 2022: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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 Late reporting could cause additional oversight or restriction by certain State entities, including the Board’s direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
Finding 2022-003
2022-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) - Repeated Federal Program Information Title: WIA/WIOA Cluster Agency: U.S. Department of Labor Pass Through: New Mexico Department of Workforce Solutions Assistance Listings Number: 17.258, 17.259, 17.277, and 17.278 Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Management’s Progress in 2022: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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 Late reporting could cause additional oversight or restriction by certain State entities, including the Board’s direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
Finding 2022-003
2022-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) - Repeated Federal Program Information Title: WIA/WIOA Cluster Agency: U.S. Department of Labor Pass Through: New Mexico Department of Workforce Solutions Assistance Listings Number: 17.258, 17.259, 17.277, and 17.278 Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Management’s Progress in 2022: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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 Late reporting could cause additional oversight or restriction by certain State entities, including the Board’s direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.