FAC Explorer

Audit 324391

FY End
2023-06-30
Total Expended
$2.43M
Findings
12
Programs
5
Organization: Catron County (NM)
Year: 2023 Accepted: 2024-10-10
Auditor: Beasley Mitchell & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
502347 2023-001 Material Weakness Yes A
502348 2023-002 - - A
502349 2023-002 - - A
502350 2023-002 - - A
502351 2023-002 - - A
502352 2023-002 - - A
1078789 2023-001 Material Weakness Yes A
1078790 2023-002 - - A
1078791 2023-002 - - A
1078792 2023-002 - - A
1078793 2023-002 - - A
1078794 2023-002 - - A

Programs

ALN Program Spent Major Findings
10.665 Schools and Roads - Grants to States $2.01M Yes 2
21.032 Local Assistance and Tribal Consistency Fund $214,148 - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $184,090 - 1
15.227 Taylor Grazing Act $17,805 - 1
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $4,152 - 1

Contacts

Name Title Type
QDQJA4MPMQC8 Becky Beebe Auditee
5755336384 Dahlia Garcia Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County did not use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catron County, under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Catron County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catron County.
Title: SUMMARY OF SIFNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County did not use the 10% de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance.
Title: COST RATE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County did not use the 10% de minimis cost rate. The County did not use the 10% de minimis cost rate for the current year.

Finding Details

Finding 2023-001
CONDITION During our test work of federal award reimbursements and expenditures and New Mexico capital outlay appropriations, documentation and supporting invoices and reimbursement requests as well as grant award agreements were not available or present in County records. Reimbursement requests are not timely. County is not following award guidelines to maintain the accounting of grant activity for reimbursement requests, expenditures and supporting documentation. The County has numerous awards that are not managed and status of awards is not current. The County has made progress towards resolving this finding by starting to sort, file and compile records.
Finding 2023-002
CONDITION The June 30, 2023 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.
Finding 2023-002
CONDITION The June 30, 2023 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.
Finding 2023-002
CONDITION The June 30, 2023 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.
Finding 2023-002
CONDITION The June 30, 2023 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.
Finding 2023-002
CONDITION The June 30, 2023 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.
Finding 2023-001
CONDITION During our test work of federal award reimbursements and expenditures and New Mexico capital outlay appropriations, documentation and supporting invoices and reimbursement requests as well as grant award agreements were not available or present in County records. Reimbursement requests are not timely. County is not following award guidelines to maintain the accounting of grant activity for reimbursement requests, expenditures and supporting documentation. The County has numerous awards that are not managed and status of awards is not current. The County has made progress towards resolving this finding by starting to sort, file and compile records.
Finding 2023-002
CONDITION The June 30, 2023 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.
Finding 2023-002
CONDITION The June 30, 2023 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.
Finding 2023-002
CONDITION The June 30, 2023 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.
Finding 2023-002
CONDITION The June 30, 2023 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.
Finding 2023-002
CONDITION The June 30, 2023 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.