Audit 351551

2024-002 – Supplement not Supplant – Significant Deficiency ALN and Title: 84.010A – Title I Grants to Local Educational Agencies Pass-Through Entity: NM Public Education Department Identifying Number: 24101 Award Year: 2023-24 School Year Condition – The District signed certified Documentation of Compliance filed with the pass through entity choosing a methodology for distributing Title I funding to schools which was not followed. Criteria - Per Title 2 US Code of Federal Regulations Part 200.303a, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs – No questioned costs. Effect - The Program Manager applied funding to four schools that didn’t fit the criteria, but were still eligible to receive funding based on 75% poverty. Cause – Poor communication led to the methodology actually adopted not matching the methodology documented on the certified compliance form.

2024-002 – Supplement not Supplant – Significant Deficiency ALN and Title: 84.010A – Title I Grants to Local Educational Agencies Pass-Through Entity: NM Public Education Department Identifying Number: 24101 Award Year: 2023-24 School Year Condition – The District signed certified Documentation of Compliance filed with the pass through entity choosing a methodology for distributing Title I funding to schools which was not followed. Criteria - Per Title 2 US Code of Federal Regulations Part 200.303a, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs – No questioned costs. Effect - The Program Manager applied funding to four schools that didn’t fit the criteria, but were still eligible to receive funding based on 75% poverty. Cause – Poor communication led to the methodology actually adopted not matching the methodology documented on the certified compliance form.

2024-002 – Supplement not Supplant – Significant Deficiency ALN and Title: 84.010A – Title I Grants to Local Educational Agencies Pass-Through Entity: NM Public Education Department Identifying Number: 24101 Award Year: 2023-24 School Year Condition – The District signed certified Documentation of Compliance filed with the pass through entity choosing a methodology for distributing Title I funding to schools which was not followed. Criteria - Per Title 2 US Code of Federal Regulations Part 200.303a, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs – No questioned costs. Effect - The Program Manager applied funding to four schools that didn’t fit the criteria, but were still eligible to receive funding based on 75% poverty. Cause – Poor communication led to the methodology actually adopted not matching the methodology documented on the certified compliance form.

2024-002 – Supplement not Supplant – Significant Deficiency ALN and Title: 84.010A – Title I Grants to Local Educational Agencies Pass-Through Entity: NM Public Education Department Identifying Number: 24101 Award Year: 2023-24 School Year Condition – The District signed certified Documentation of Compliance filed with the pass through entity choosing a methodology for distributing Title I funding to schools which was not followed. Criteria - Per Title 2 US Code of Federal Regulations Part 200.303a, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs – No questioned costs. Effect - The Program Manager applied funding to four schools that didn’t fit the criteria, but were still eligible to receive funding based on 75% poverty. Cause – Poor communication led to the methodology actually adopted not matching the methodology documented on the certified compliance form.