Audit 35023

FY End
2022-06-30
Total Expended
$1.33M
Findings
10
Programs
12
Organization: Mountainair Public Schools (NM)
Year: 2022 Accepted: 2023-01-11

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
36018 2022-006 Material Weakness - AB
36019 2022-006 Material Weakness - AB
36020 2022-006 Material Weakness - AB
36021 2022-006 Material Weakness - AB
36022 2022-006 Material Weakness - AB
612460 2022-006 Material Weakness - AB
612461 2022-006 Material Weakness - AB
612462 2022-006 Material Weakness - AB
612463 2022-006 Material Weakness - AB
612464 2022-006 Material Weakness - AB

Contacts

Name Title Type
L652ZDKDZLD1 Peter Nieto Auditee
5058472333 Don Wittman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The Schedule of Expenditures of Federal Awards contains federal grant activity of the State ofNew Mexico, Mountainair Public Schools (the District) was prepared using the modified accrualbasis of accounting. The information in the schedule is presented in accordance with therequirements of Title 2 US Code of Federal Regulations (CFR) Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards. De Minimis Rate Used: N Rate Explanation: The District has elected not to utilize the 10% minimum indirect cost rate and uses the indirectcost rate set by the State of New Mexico Public Education Department for school districts.

Finding Details

In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).
In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).
In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).
In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).
In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).
In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).
In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).
In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).
In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).
In 21 instances, out of 80 expenditure samples tested, the purchase requisition was not signed by the Business Manager and/or the Superintendent as required by the District?s internal control policy. A total of 14 purchase requisitions did not have the required signature(s) from the appropriate reviewer(s).