Audit 34460

FY End
2022-06-30
Total Expended
$3.96M
Findings
20
Programs
8
Year: 2022 Accepted: 2023-03-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
37205 2022-001 Significant Deficiency - I
37206 2022-002 Significant Deficiency - AB
37207 2022-003 Significant Deficiency - C
37208 2022-004 Significant Deficiency - L
37209 2022-001 Significant Deficiency - I
37210 2022-002 Significant Deficiency - AB
37211 2022-001 Significant Deficiency - I
37212 2022-002 Significant Deficiency - AB
37213 2022-003 Significant Deficiency - C
37214 2022-004 Significant Deficiency - L
613647 2022-001 Significant Deficiency - I
613648 2022-002 Significant Deficiency - AB
613649 2022-003 Significant Deficiency - C
613650 2022-004 Significant Deficiency - L
613651 2022-001 Significant Deficiency - I
613652 2022-002 Significant Deficiency - AB
613653 2022-001 Significant Deficiency - I
613654 2022-002 Significant Deficiency - AB
613655 2022-003 Significant Deficiency - C
613656 2022-004 Significant Deficiency - L

Contacts

Name Title Type
H4WJA1N4XHX5 John Dailey Auditee
5058808882 Marty Mathisen 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: New Mexico Primary Care Association, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of New Mexico Primary Care Association, Inc. for the year ended June 30, 2022. 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in, the preparation of the basic financial statements.
Title: PROVIDED TO SUBRECIPIENTS 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: New Mexico Primary Care Association, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Association provided federal awards to subrecipients totaling $694,884 for the year ended June 30, 2022.

Finding Details

During our testing, we noted the following matters related to procurement and suspension and debarment. Assistance Listing Number 93.129 ? For 1 of 5 procurements, the Association provided us with the contract subsequent to the fiscal year rather than the contract in effect during the fiscal year. As such, we were not able to test for approval of the procurement. ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 4 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 2 of 2 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us. Assistance Listing Number 93.527 ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 3 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 1 of 5 procurements, the Association did not document its sole source justification as part of the history of procurement. The justification was drafted and provided to us as part of our inquiries. ? For 1 of 1 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us.
During our testing, we noted the following matters related to payroll disbursements. Assistance Listing Number 93.129 ? For 1 of 60 disbursements in the approximate amount of $4.4K, there is no timesheet approval. ? For 1 of 60 disbursements in the approximate amount of $423, the position of Office Administrator is not listed in the key personnel section of the U5F budget. ? For 2 of 60 disbursements in the approximate amount of $542, the entire amount of employee appreciation pay was charged to the 330 federal grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. Assistance Listing Number 93.527 ? For 1 of 60 disbursements in the approximate amount of $1.2K, there is no timesheet approval. ? For 8 of 60 disbursements in the approximate amount of $5K, the positions of Clinical Quality Specialist and Project Manager are not listed in the key personnel section of the HCCN budget. ? For 1 of 60 disbursements in the approximate amount of $271, the entire amount of employee appreciation pay was charged to the HCCN grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. ? For 1 of 60 disbursements, the entire amount of vacation pay in the approximate amount of $1.4K was charged to the HCCN grant. However, this is not consistent with the grant funded FTE, supported by the regular hours on the timesheet, nor is the employee solely dedicated to the grant.
During our testing, we noted the following matters related to cash management. Assistance Listing Number 93.129 ? The Association did not formally document approval for 2 of 2 reimbursement requests. Assistance Listing Number 93.527 ? The Association did not formally document approval for 2 of 2 reimbursement requests.
During our testing, we noted the following matters related to reporting. Assistance Listing Number 93.129 ? The Association did not formally document approval for 1 of 1 financial reports. Assistance Listing Number 93.527 ? The Association did not formally document approval for 1 of 1 financial reports.
During our testing, we noted the following matters related to procurement and suspension and debarment. Assistance Listing Number 93.129 ? For 1 of 5 procurements, the Association provided us with the contract subsequent to the fiscal year rather than the contract in effect during the fiscal year. As such, we were not able to test for approval of the procurement. ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 4 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 2 of 2 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us. Assistance Listing Number 93.527 ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 3 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 1 of 5 procurements, the Association did not document its sole source justification as part of the history of procurement. The justification was drafted and provided to us as part of our inquiries. ? For 1 of 1 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us.
During our testing, we noted the following matters related to payroll disbursements. Assistance Listing Number 93.129 ? For 1 of 60 disbursements in the approximate amount of $4.4K, there is no timesheet approval. ? For 1 of 60 disbursements in the approximate amount of $423, the position of Office Administrator is not listed in the key personnel section of the U5F budget. ? For 2 of 60 disbursements in the approximate amount of $542, the entire amount of employee appreciation pay was charged to the 330 federal grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. Assistance Listing Number 93.527 ? For 1 of 60 disbursements in the approximate amount of $1.2K, there is no timesheet approval. ? For 8 of 60 disbursements in the approximate amount of $5K, the positions of Clinical Quality Specialist and Project Manager are not listed in the key personnel section of the HCCN budget. ? For 1 of 60 disbursements in the approximate amount of $271, the entire amount of employee appreciation pay was charged to the HCCN grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. ? For 1 of 60 disbursements, the entire amount of vacation pay in the approximate amount of $1.4K was charged to the HCCN grant. However, this is not consistent with the grant funded FTE, supported by the regular hours on the timesheet, nor is the employee solely dedicated to the grant.
During our testing, we noted the following matters related to procurement and suspension and debarment. Assistance Listing Number 93.129 ? For 1 of 5 procurements, the Association provided us with the contract subsequent to the fiscal year rather than the contract in effect during the fiscal year. As such, we were not able to test for approval of the procurement. ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 4 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 2 of 2 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us. Assistance Listing Number 93.527 ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 3 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 1 of 5 procurements, the Association did not document its sole source justification as part of the history of procurement. The justification was drafted and provided to us as part of our inquiries. ? For 1 of 1 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us.
During our testing, we noted the following matters related to payroll disbursements. Assistance Listing Number 93.129 ? For 1 of 60 disbursements in the approximate amount of $4.4K, there is no timesheet approval. ? For 1 of 60 disbursements in the approximate amount of $423, the position of Office Administrator is not listed in the key personnel section of the U5F budget. ? For 2 of 60 disbursements in the approximate amount of $542, the entire amount of employee appreciation pay was charged to the 330 federal grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. Assistance Listing Number 93.527 ? For 1 of 60 disbursements in the approximate amount of $1.2K, there is no timesheet approval. ? For 8 of 60 disbursements in the approximate amount of $5K, the positions of Clinical Quality Specialist and Project Manager are not listed in the key personnel section of the HCCN budget. ? For 1 of 60 disbursements in the approximate amount of $271, the entire amount of employee appreciation pay was charged to the HCCN grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. ? For 1 of 60 disbursements, the entire amount of vacation pay in the approximate amount of $1.4K was charged to the HCCN grant. However, this is not consistent with the grant funded FTE, supported by the regular hours on the timesheet, nor is the employee solely dedicated to the grant.
During our testing, we noted the following matters related to cash management. Assistance Listing Number 93.129 ? The Association did not formally document approval for 2 of 2 reimbursement requests. Assistance Listing Number 93.527 ? The Association did not formally document approval for 2 of 2 reimbursement requests.
During our testing, we noted the following matters related to reporting. Assistance Listing Number 93.129 ? The Association did not formally document approval for 1 of 1 financial reports. Assistance Listing Number 93.527 ? The Association did not formally document approval for 1 of 1 financial reports.
During our testing, we noted the following matters related to procurement and suspension and debarment. Assistance Listing Number 93.129 ? For 1 of 5 procurements, the Association provided us with the contract subsequent to the fiscal year rather than the contract in effect during the fiscal year. As such, we were not able to test for approval of the procurement. ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 4 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 2 of 2 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us. Assistance Listing Number 93.527 ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 3 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 1 of 5 procurements, the Association did not document its sole source justification as part of the history of procurement. The justification was drafted and provided to us as part of our inquiries. ? For 1 of 1 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us.
During our testing, we noted the following matters related to payroll disbursements. Assistance Listing Number 93.129 ? For 1 of 60 disbursements in the approximate amount of $4.4K, there is no timesheet approval. ? For 1 of 60 disbursements in the approximate amount of $423, the position of Office Administrator is not listed in the key personnel section of the U5F budget. ? For 2 of 60 disbursements in the approximate amount of $542, the entire amount of employee appreciation pay was charged to the 330 federal grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. Assistance Listing Number 93.527 ? For 1 of 60 disbursements in the approximate amount of $1.2K, there is no timesheet approval. ? For 8 of 60 disbursements in the approximate amount of $5K, the positions of Clinical Quality Specialist and Project Manager are not listed in the key personnel section of the HCCN budget. ? For 1 of 60 disbursements in the approximate amount of $271, the entire amount of employee appreciation pay was charged to the HCCN grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. ? For 1 of 60 disbursements, the entire amount of vacation pay in the approximate amount of $1.4K was charged to the HCCN grant. However, this is not consistent with the grant funded FTE, supported by the regular hours on the timesheet, nor is the employee solely dedicated to the grant.
During our testing, we noted the following matters related to cash management. Assistance Listing Number 93.129 ? The Association did not formally document approval for 2 of 2 reimbursement requests. Assistance Listing Number 93.527 ? The Association did not formally document approval for 2 of 2 reimbursement requests.
During our testing, we noted the following matters related to reporting. Assistance Listing Number 93.129 ? The Association did not formally document approval for 1 of 1 financial reports. Assistance Listing Number 93.527 ? The Association did not formally document approval for 1 of 1 financial reports.
During our testing, we noted the following matters related to procurement and suspension and debarment. Assistance Listing Number 93.129 ? For 1 of 5 procurements, the Association provided us with the contract subsequent to the fiscal year rather than the contract in effect during the fiscal year. As such, we were not able to test for approval of the procurement. ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 4 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 2 of 2 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us. Assistance Listing Number 93.527 ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 3 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 1 of 5 procurements, the Association did not document its sole source justification as part of the history of procurement. The justification was drafted and provided to us as part of our inquiries. ? For 1 of 1 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us.
During our testing, we noted the following matters related to payroll disbursements. Assistance Listing Number 93.129 ? For 1 of 60 disbursements in the approximate amount of $4.4K, there is no timesheet approval. ? For 1 of 60 disbursements in the approximate amount of $423, the position of Office Administrator is not listed in the key personnel section of the U5F budget. ? For 2 of 60 disbursements in the approximate amount of $542, the entire amount of employee appreciation pay was charged to the 330 federal grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. Assistance Listing Number 93.527 ? For 1 of 60 disbursements in the approximate amount of $1.2K, there is no timesheet approval. ? For 8 of 60 disbursements in the approximate amount of $5K, the positions of Clinical Quality Specialist and Project Manager are not listed in the key personnel section of the HCCN budget. ? For 1 of 60 disbursements in the approximate amount of $271, the entire amount of employee appreciation pay was charged to the HCCN grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. ? For 1 of 60 disbursements, the entire amount of vacation pay in the approximate amount of $1.4K was charged to the HCCN grant. However, this is not consistent with the grant funded FTE, supported by the regular hours on the timesheet, nor is the employee solely dedicated to the grant.
During our testing, we noted the following matters related to procurement and suspension and debarment. Assistance Listing Number 93.129 ? For 1 of 5 procurements, the Association provided us with the contract subsequent to the fiscal year rather than the contract in effect during the fiscal year. As such, we were not able to test for approval of the procurement. ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 4 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 2 of 2 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us. Assistance Listing Number 93.527 ? For 2 of 5 procurements, no evidence of approval of the procurement provided to us. ? For 3 of 5 procurements, no evidence of three bids under the Association's standard purchasing provided to us. ? For 1 of 5 procurements, the history of procurement was not provided to us. ? For 1 of 5 procurements, the Association did not document its sole source justification as part of the history of procurement. The justification was drafted and provided to us as part of our inquiries. ? For 1 of 1 procurements, evidence of the suspension and debarment check before entering into the covered transaction and evidence of the review and approval of the verification check not provided to us.
During our testing, we noted the following matters related to payroll disbursements. Assistance Listing Number 93.129 ? For 1 of 60 disbursements in the approximate amount of $4.4K, there is no timesheet approval. ? For 1 of 60 disbursements in the approximate amount of $423, the position of Office Administrator is not listed in the key personnel section of the U5F budget. ? For 2 of 60 disbursements in the approximate amount of $542, the entire amount of employee appreciation pay was charged to the 330 federal grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. Assistance Listing Number 93.527 ? For 1 of 60 disbursements in the approximate amount of $1.2K, there is no timesheet approval. ? For 8 of 60 disbursements in the approximate amount of $5K, the positions of Clinical Quality Specialist and Project Manager are not listed in the key personnel section of the HCCN budget. ? For 1 of 60 disbursements in the approximate amount of $271, the entire amount of employee appreciation pay was charged to the HCCN grant. However, this is not consistent with the grant funded FTE nor is the employee solely dedicated to the grant. ? For 1 of 60 disbursements, the entire amount of vacation pay in the approximate amount of $1.4K was charged to the HCCN grant. However, this is not consistent with the grant funded FTE, supported by the regular hours on the timesheet, nor is the employee solely dedicated to the grant.
During our testing, we noted the following matters related to cash management. Assistance Listing Number 93.129 ? The Association did not formally document approval for 2 of 2 reimbursement requests. Assistance Listing Number 93.527 ? The Association did not formally document approval for 2 of 2 reimbursement requests.
During our testing, we noted the following matters related to reporting. Assistance Listing Number 93.129 ? The Association did not formally document approval for 1 of 1 financial reports. Assistance Listing Number 93.527 ? The Association did not formally document approval for 1 of 1 financial reports.