FAC Explorer

Audit 328311

FY End
2023-06-30
Total Expended
$7.87M
Findings
4
Programs
2
Organization: Colfax County (NM)
Year: 2023 Accepted: 2024-11-13
Auditor: Pattillo Brown & Hill LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
507807 2023-003 - - L
507808 2023-004 - - L
1084249 2023-003 - - L
1084250 2023-004 - - L

Programs

ALN Program Spent Major Findings
20.933 National Infrastructure Investments $7.55M Yes 2
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $322,508 - 0

Contacts

Name Title Type
Y5WKZ534GE41 Tai Pettigrew Auditee
5753028084 Chris Garner 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 De Minimis Rate Used: N Rate Explanation: The County charged directly to the federal award. The accompanying Schedule of Expenditures of Federal Awards(the schedule) includes the fedreal grant activity of the county under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is present in accordance with the requirements of Uniform Guidance of Audits of States, Local Governments, and Non-Profit Organizations. Because the Schedule presents only a portion of the operations of the County, it is not intended to and does not present the financial position, changes in net assets, and cas flows of the County. Expenditures reported on the Schedule are reported on the accrual basis of accounting
Title: Subrrecipient of Grant Award Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting De Minimis Rate Used: N Rate Explanation: The County charged directly to the federal award. There were no sub-receipients during fiscal year 2023
Title: Loans Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting De Minimis Rate Used: N Rate Explanation: The County charged directly to the federal award. The County did not expend any federal awards in the form of loans during the year ended June 30, 2023.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting De Minimis Rate Used: N Rate Explanation: The County charged directly to the federal award. The County has elected not to use the 10% de Minimis Indirect Cost Rate

Finding Details

Finding 2023-003
During our testing, we noted the County was not performing timely drawdowns of Federal awards
Finding 2023-004
During our testing over Tiger IX Grant, we noted the County did not submit the reports required by the grant agreement due dates. We noted the County's quarterly progress reports were submitted on the following dates: Period 7/1/2022-9/30/2022 was submitted on 6/5/2023, Period from 10/1/2022-12/31/2022 was submitted on 2/7/2023, Period from 1/1/2023-6/30/2023 was submitted on 8/2/2023.
Finding 2023-003
During our testing, we noted the County was not performing timely drawdowns of Federal awards
Finding 2023-004
During our testing over Tiger IX Grant, we noted the County did not submit the reports required by the grant agreement due dates. We noted the County's quarterly progress reports were submitted on the following dates: Period 7/1/2022-9/30/2022 was submitted on 6/5/2023, Period from 10/1/2022-12/31/2022 was submitted on 2/7/2023, Period from 1/1/2023-6/30/2023 was submitted on 8/2/2023.