Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section
200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months
after the end of the audit period.
Effect: The County is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to
ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be
submitted by the federal clearing house due date.
Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal
Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance
department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline
to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance
Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare
the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.