FAC Explorer

Audit 34757

FY End
2022-06-30
Total Expended
$20.58M
Findings
6
Programs
16
Organization: New Mexico Aging and Long-Term Services Department (NM)
Year: 2022 Accepted: 2023-01-19
Auditor: Jaramillo Accounting Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34987 2022-001 Significant Deficiency - M
34988 2022-001 Significant Deficiency - M
34989 2022-001 Significant Deficiency - M
611429 2022-001 Significant Deficiency - M
611430 2022-001 Significant Deficiency - M
611431 2022-001 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $7.82M Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3.52M Yes 1
93.053 Nutrition Services Incentive Program $2.27M Yes 0
93.667 Social Services Block Grant $1.63M - 0
93.778 Medical Assistance Program $1.45M Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $1.36M Yes 1
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $418,771 - 0
17.235 Senior Community Service Employment Program $407,708 - 0
93.747 Elder Abuse Prevention Interventions Program $400,744 - 0
93.324 State Health Insurance Assistance Program $388,706 - 0
64.U01 Veterans Domiciliary Care $304,003 - 0
93.071 Medicare Enrollment Assistance Program $297,592 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $156,680 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $128,494 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $26,393 - 0
94.006 Americorps $315 - 0

Contacts

Name Title Type
GH8ASKK5U3R3 Blanca Sena Auditee
5054764790 Scott Eliason, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the State of New Mexico Aging and Long-Term Services Department (the Department) under program of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards. Because the schedule presents only a selected portion of the operations of the Department, it is not intended to and does not present the nancial position or changes in net position of the Department.Expenditures reported on the Schedule are reported on the modied accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 SUBRECIPIENT MONITORING PROGRAMMATIC POLICIES ? AGING CLUSTER (Significant Deficiency and Other Non-compliance) Federal Program information: Title: Aging Cluster Agency: U.S. Department of Health and Human Services Pass Through: None Assistance Listings Number: 93.044, 93.045, 93.052 Award Year: 2022 Questioned Costs: None Condition The Department does not have written policies for programmatic monitoring of its subrecipients participating in the aging cluster of programs. The Department does, however, have written polices for fiscal monitoring of its subrecipients participating in the aging cluster of programs. Criteria The State Agency is required to develop policies governing all aspects of programs operated under the state plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data (45 CFR sections 1321.11 and 1321.17(f)(9)). Effect The Department does not have internal controls in place to ensure programmatic compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Cause The Department does not have internal controls in place to ensure compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Recommendation The Department should implement procedures to ensure compliance with federal regulations and the terms and conditions of federal awards. The Department should provide training to the program staff to ensure staff is aware of the federal requirements and understand the procedures in place to ensure compliance with federal regulations and the terms and conditions of federal awards.
Finding 2022-001
2022-001 SUBRECIPIENT MONITORING PROGRAMMATIC POLICIES ? AGING CLUSTER (Significant Deficiency and Other Non-compliance) Federal Program information: Title: Aging Cluster Agency: U.S. Department of Health and Human Services Pass Through: None Assistance Listings Number: 93.044, 93.045, 93.052 Award Year: 2022 Questioned Costs: None Condition The Department does not have written policies for programmatic monitoring of its subrecipients participating in the aging cluster of programs. The Department does, however, have written polices for fiscal monitoring of its subrecipients participating in the aging cluster of programs. Criteria The State Agency is required to develop policies governing all aspects of programs operated under the state plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data (45 CFR sections 1321.11 and 1321.17(f)(9)). Effect The Department does not have internal controls in place to ensure programmatic compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Cause The Department does not have internal controls in place to ensure compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Recommendation The Department should implement procedures to ensure compliance with federal regulations and the terms and conditions of federal awards. The Department should provide training to the program staff to ensure staff is aware of the federal requirements and understand the procedures in place to ensure compliance with federal regulations and the terms and conditions of federal awards.
Finding 2022-001
2022-001 SUBRECIPIENT MONITORING PROGRAMMATIC POLICIES ? AGING CLUSTER (Significant Deficiency and Other Non-compliance) Federal Program information: Title: Aging Cluster Agency: U.S. Department of Health and Human Services Pass Through: None Assistance Listings Number: 93.044, 93.045, 93.052 Award Year: 2022 Questioned Costs: None Condition The Department does not have written policies for programmatic monitoring of its subrecipients participating in the aging cluster of programs. The Department does, however, have written polices for fiscal monitoring of its subrecipients participating in the aging cluster of programs. Criteria The State Agency is required to develop policies governing all aspects of programs operated under the state plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data (45 CFR sections 1321.11 and 1321.17(f)(9)). Effect The Department does not have internal controls in place to ensure programmatic compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Cause The Department does not have internal controls in place to ensure compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Recommendation The Department should implement procedures to ensure compliance with federal regulations and the terms and conditions of federal awards. The Department should provide training to the program staff to ensure staff is aware of the federal requirements and understand the procedures in place to ensure compliance with federal regulations and the terms and conditions of federal awards.
Finding 2022-001
2022-001 SUBRECIPIENT MONITORING PROGRAMMATIC POLICIES ? AGING CLUSTER (Significant Deficiency and Other Non-compliance) Federal Program information: Title: Aging Cluster Agency: U.S. Department of Health and Human Services Pass Through: None Assistance Listings Number: 93.044, 93.045, 93.052 Award Year: 2022 Questioned Costs: None Condition The Department does not have written policies for programmatic monitoring of its subrecipients participating in the aging cluster of programs. The Department does, however, have written polices for fiscal monitoring of its subrecipients participating in the aging cluster of programs. Criteria The State Agency is required to develop policies governing all aspects of programs operated under the state plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data (45 CFR sections 1321.11 and 1321.17(f)(9)). Effect The Department does not have internal controls in place to ensure programmatic compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Cause The Department does not have internal controls in place to ensure compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Recommendation The Department should implement procedures to ensure compliance with federal regulations and the terms and conditions of federal awards. The Department should provide training to the program staff to ensure staff is aware of the federal requirements and understand the procedures in place to ensure compliance with federal regulations and the terms and conditions of federal awards.
Finding 2022-001
2022-001 SUBRECIPIENT MONITORING PROGRAMMATIC POLICIES ? AGING CLUSTER (Significant Deficiency and Other Non-compliance) Federal Program information: Title: Aging Cluster Agency: U.S. Department of Health and Human Services Pass Through: None Assistance Listings Number: 93.044, 93.045, 93.052 Award Year: 2022 Questioned Costs: None Condition The Department does not have written policies for programmatic monitoring of its subrecipients participating in the aging cluster of programs. The Department does, however, have written polices for fiscal monitoring of its subrecipients participating in the aging cluster of programs. Criteria The State Agency is required to develop policies governing all aspects of programs operated under the state plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data (45 CFR sections 1321.11 and 1321.17(f)(9)). Effect The Department does not have internal controls in place to ensure programmatic compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Cause The Department does not have internal controls in place to ensure compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Recommendation The Department should implement procedures to ensure compliance with federal regulations and the terms and conditions of federal awards. The Department should provide training to the program staff to ensure staff is aware of the federal requirements and understand the procedures in place to ensure compliance with federal regulations and the terms and conditions of federal awards.
Finding 2022-001
2022-001 SUBRECIPIENT MONITORING PROGRAMMATIC POLICIES ? AGING CLUSTER (Significant Deficiency and Other Non-compliance) Federal Program information: Title: Aging Cluster Agency: U.S. Department of Health and Human Services Pass Through: None Assistance Listings Number: 93.044, 93.045, 93.052 Award Year: 2022 Questioned Costs: None Condition The Department does not have written policies for programmatic monitoring of its subrecipients participating in the aging cluster of programs. The Department does, however, have written polices for fiscal monitoring of its subrecipients participating in the aging cluster of programs. Criteria The State Agency is required to develop policies governing all aspects of programs operated under the state plan and to monitor their implementation, including assessing performance for quality and effectiveness and specifying data system requirements to collect necessary and appropriate data (45 CFR sections 1321.11 and 1321.17(f)(9)). Effect The Department does not have internal controls in place to ensure programmatic compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Cause The Department does not have internal controls in place to ensure compliance with federal regulations or the terms and conditions of the federal award. The Department has not maintained internal control designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements as well as compliance with department of program policy. Recommendation The Department should implement procedures to ensure compliance with federal regulations and the terms and conditions of federal awards. The Department should provide training to the program staff to ensure staff is aware of the federal requirements and understand the procedures in place to ensure compliance with federal regulations and the terms and conditions of federal awards.