FAC Explorer

Audit 348271

FY End
2024-06-30
Total Expended
$4.09M
Findings
2
Programs
18
Organization: Rio Arriba County (NM)
Year: 2024 Accepted: 2025-03-25
Auditor: Cordova CPAS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
530182 2024-005 Significant Deficiency - L
1106624 2024-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.29M Yes 1
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $476,755 - 0
16.710 Public Safety Partnership and Community Policing Grants $365,922 - 0
14.850 Public Housing Operating Fund $304,793 - 0
21.032 Local Assistance and Tribal Consistency Fund $203,646 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $169,686 - 0
93.241 State Rural Hospital Flexibility Program $108,338 - 0
93.071 Medicare Enrollment Assistance Program $99,732 - 0
93.053 Nutrition Services Incentive Program $82,596 - 0
14.871 Section 8 Housing Choice Vouchers $69,599 - 0
15.227 Distribution of Receipts to State and Local Governments $44,040 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $40,026 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $22,873 - 0
12.U01 Law Enforcement, Abiquiu Lake $18,050 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $13,778 - 0
10.666 Schools and Roads - Grants to Counties $9,556 Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $7,208 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $1,021 - 0

Contacts

Name Title Type
ZH8YQ4KA7AL6 Diahann Jacquez Auditee
5059013171 Bobby Cordova Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of the Rio Arriba County and is presented on the modified accrual basis of accounting, which is the same basis as was used to prepare the fund financial statements. The information in this Schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the allowed 10% indirect cost rate.

Finding Details

Finding 2024-005
Federal program information: Funding agency: U.S. Department of the Treasury Title: Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: During our testwork of the Coronavirus State & Local Fiscal Recovery Fund we noted that the annual report was submitted late. Criteria: The Department of the Treasury requires the annual report to be submitted by April 30, 2024 for fiscal year 2024. Questioned Costs: None Cause: The County did not submit the annual report until May 1, 2024, they did not have a process to ensure this was done on time. Effect: The County is in violation of the due date given by the Department of the Treasury. Auditor’s Recommendations: We recommend that the County ensure that they are ready to submit with ample time before the due date so that there are no issues going forward with submitting any reports they are required to submit. Agency Response: Management is in agreement with this finding. The report was due on 4/30/2024 and was submitted 5/1/2024. During final report preparations, additional research needed to be done access to the accounting system was not available remotely at the time, therefore, final submission was 10 hours past the deadline. Proper measures will be taken with the future submissions of this report to ensure it is submitted well within the required deadline.
Finding 2024-005
Federal program information: Funding agency: U.S. Department of the Treasury Title: Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: During our testwork of the Coronavirus State & Local Fiscal Recovery Fund we noted that the annual report was submitted late. Criteria: The Department of the Treasury requires the annual report to be submitted by April 30, 2024 for fiscal year 2024. Questioned Costs: None Cause: The County did not submit the annual report until May 1, 2024, they did not have a process to ensure this was done on time. Effect: The County is in violation of the due date given by the Department of the Treasury. Auditor’s Recommendations: We recommend that the County ensure that they are ready to submit with ample time before the due date so that there are no issues going forward with submitting any reports they are required to submit. Agency Response: Management is in agreement with this finding. The report was due on 4/30/2024 and was submitted 5/1/2024. During final report preparations, additional research needed to be done access to the accounting system was not available remotely at the time, therefore, final submission was 10 hours past the deadline. Proper measures will be taken with the future submissions of this report to ensure it is submitted well within the required deadline.