FAC Explorer

Audit 317182

FY End
2023-06-30
Total Expended
$1.30M
Findings
4
Programs
11
Organization: Capitan Municipal Schools (NM)
Year: 2023 Accepted: 2024-08-13
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481043 2023-003 Significant Deficiency - L
481044 2023-003 Significant Deficiency - L
1057485 2023-003 Significant Deficiency - L
1057486 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425D Covid-19 Education Stabilization Fund, Esser II $464,055 Yes 1
84.425U Covid-19 Education Stabilization Fund, Arp Esser $284,107 Yes 1
10.555 National School Lunch Program $207,696 - 0
84.010 Title I Grants to Local Educational Agencies $106,610 - 0
84.027 Special Education_grants to States $101,313 - 0
10.553 School Breakfast Program $83,222 - 0
10.665 Schools and Roads - Grants to States $27,524 - 0
84.367A Supporting Effective Instruction State Grants $11,254 - 0
84.424 Student Support and Academic Enrichment Program $9,914 - 0
84.358A Rural Education Achievement Program $6,261 - 0
84.173 Special Education_preschool Grants $1,518 - 0

Contacts

Name Title Type
PL4MS28VCSM6 Jamie Shepperd Auditee
5753548514 Gwen Mansfield-Vogt Auditor
No contacts on file

Notes to SEFA

Title: Loans Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Capitan Municipal Schools and is presented on the modified accrual basis of accounting, which is the same basis as was used to prepare the fund financial statements. The information in this Schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the allowed 10% indirect cost rate. The District did not expend federal awards related to loans or loan guarantees during the year.
Title: Federally Funded Insurance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Capitan Municipal Schools and is presented on the modified accrual basis of accounting, which is the same basis as was used to prepare the fund financial statements. The information in this Schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the allowed 10% indirect cost rate. The District has no federally funded insurance.
Title: Noncash Assistance Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Capitan Municipal Schools and is presented on the modified accrual basis of accounting, which is the same basis as was used to prepare the fund financial statements. The information in this Schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the allowed 10% indirect cost rate. The District expended noncash assistance in the form of commodities provided by USDA.
Title: Reconciliation of Schedule of Expenditures of Federal Awards to Financial Statements Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Capitan Municipal Schools and is presented on the modified accrual basis of accounting, which is the same basis as was used to prepare the fund financial statements. The information in this Schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the allowed 10% indirect cost rate. See table in report on page 137

Finding Details

Finding 2023-003
2023-003 – Reporting Controls over Special Reporting – Significant Deficiency in Internal Controls over Compliance Federal Program Information Federal Award Title and ALN: 84.425 COVID-19 - Education Stabilization Fund Federal Awarding Agency: U.S. Department of the Education Pass-Through Entity: New Mexico Public Education Department Federal Award ID Number: N/A Federal Award Year: 2023 Condition – The District did not have supporting documentation to support the review and approvals of the annual report that is submitted to the New Mexico Public Education Department (“PED”). Criteria – Per Title 2 US Code of Federal Regulations Part 200.303a, non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entities is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Effect – Lack of proper review of report can result in improper reporting. Lack of proper approval of report can result in an incomplete audit trail and documentation. Cause – The District did not have controls in place to show review and approval occurred before submitting the annual report to PED. Questioned Cost – Not applicable.
Finding 2023-003
2023-003 – Reporting Controls over Special Reporting – Significant Deficiency in Internal Controls over Compliance Federal Program Information Federal Award Title and ALN: 84.425 COVID-19 - Education Stabilization Fund Federal Awarding Agency: U.S. Department of the Education Pass-Through Entity: New Mexico Public Education Department Federal Award ID Number: N/A Federal Award Year: 2023 Condition – The District did not have supporting documentation to support the review and approvals of the annual report that is submitted to the New Mexico Public Education Department (“PED”). Criteria – Per Title 2 US Code of Federal Regulations Part 200.303a, non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entities is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Effect – Lack of proper review of report can result in improper reporting. Lack of proper approval of report can result in an incomplete audit trail and documentation. Cause – The District did not have controls in place to show review and approval occurred before submitting the annual report to PED. Questioned Cost – Not applicable.
Finding 2023-003
2023-003 – Reporting Controls over Special Reporting – Significant Deficiency in Internal Controls over Compliance Federal Program Information Federal Award Title and ALN: 84.425 COVID-19 - Education Stabilization Fund Federal Awarding Agency: U.S. Department of the Education Pass-Through Entity: New Mexico Public Education Department Federal Award ID Number: N/A Federal Award Year: 2023 Condition – The District did not have supporting documentation to support the review and approvals of the annual report that is submitted to the New Mexico Public Education Department (“PED”). Criteria – Per Title 2 US Code of Federal Regulations Part 200.303a, non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entities is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Effect – Lack of proper review of report can result in improper reporting. Lack of proper approval of report can result in an incomplete audit trail and documentation. Cause – The District did not have controls in place to show review and approval occurred before submitting the annual report to PED. Questioned Cost – Not applicable.
Finding 2023-003
2023-003 – Reporting Controls over Special Reporting – Significant Deficiency in Internal Controls over Compliance Federal Program Information Federal Award Title and ALN: 84.425 COVID-19 - Education Stabilization Fund Federal Awarding Agency: U.S. Department of the Education Pass-Through Entity: New Mexico Public Education Department Federal Award ID Number: N/A Federal Award Year: 2023 Condition – The District did not have supporting documentation to support the review and approvals of the annual report that is submitted to the New Mexico Public Education Department (“PED”). Criteria – Per Title 2 US Code of Federal Regulations Part 200.303a, non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entities is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Effect – Lack of proper review of report can result in improper reporting. Lack of proper approval of report can result in an incomplete audit trail and documentation. Cause – The District did not have controls in place to show review and approval occurred before submitting the annual report to PED. Questioned Cost – Not applicable.