FAC Explorer

Audit 343991

FY End
2024-06-30
Total Expended
$2.75M
Findings
2
Programs
13
Organization: Santa Rosa Consolidated Schools (NM)
Year: 2024 Accepted: 2025-02-26
Auditor: Willoughby & Willoughby CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524561 2024-007 Material Weakness - C
1101003 2024-007 Material Weakness - C

Programs

ALN Program Spent Major Findings
84.371 Comprehensive Literacy Development $528,885 - 1
10.555 National School Lunch Program $304,568 Yes 0
84.027 Special Education Grants to States $197,607 - 0
10.553 School Breakfast Program $152,421 Yes 0
84.425 Education Stabilization Fund $145,519 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $37,252 - 0
84.048 Career and Technical Education -- Basic Grants to States $27,571 - 0
84.424 Student Support and Academic Enrichment Program $26,811 - 0
10.565 Commodity Supplemental Food Program $24,735 - 0
84.010 Title I Grants to Local Educational Agencies $24,362 - 0
84.358 Rural Education $10,705 - 0
10.582 Fresh Fruit and Vegetable Program $9,420 - 0
84.173 Special Education Preschool Grants $8,122 - 0

Contacts

Name Title Type
ZCP4AULV5HA3 Daniel Bailey Auditee
5754728002 Deaun Willoughby Auditor
No contacts on file

Notes to SEFA

Title: Significant Accounting Policies used in preparing the Schedule of Expenditure of Federal Awards. Accounting Policies: The modified accrual basis was used to prepare the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate. The modified accrual basis was used to prepare the Schedule of Expenditures of Federal Awards.
Title: Insurance Requirements. Accounting Policies: The modified accrual basis was used to prepare the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate. There are no insurance requirements on the federal awards disclosed on the Schedule of Expenditures of Federal Awards.
Title: Loans or Loan Guarantees. Accounting Policies: The modified accrual basis was used to prepare the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate. There were no loans or loan guarantees outstanding at year end.
Title: De Minimis Indirect Rate. Accounting Policies: The modified accrual basis was used to prepare the Schedule of Expenditures of Federal Awards. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10% de minimis indirect cost rate. The District did not elect to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2024-007
Federal Fund 24194 Comprehensive Literacy Grant—Two individuals are being paid through accounts payable instead of payroll. One is a Reading Instructional Coach contracted for 164 days for $64,404.44, and the other is an Instructional Coach contracted for 164 days for $77,599.88. The District did not withhold or contribute to FICA, ERB, and RHCA for these two individuals, which would be estimated at $66,954.83.
Finding 2024-007
Federal Fund 24194 Comprehensive Literacy Grant—Two individuals are being paid through accounts payable instead of payroll. One is a Reading Instructional Coach contracted for 164 days for $64,404.44, and the other is an Instructional Coach contracted for 164 days for $77,599.88. The District did not withhold or contribute to FICA, ERB, and RHCA for these two individuals, which would be estimated at $66,954.83.