FAC Explorer

Audit 352000

FY End
2023-06-30
Total Expended
$1.31M
Findings
0
Programs
4
Organization: New Mexico Association of Counties (NM)
Year: 2023 Accepted: 2025-03-31
Auditor: Morton Accounting Services LLC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $762,667 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $442,295 Yes 0
15.225 Recreation Resource Management $71,152 - 0
16.710 Public Safety Partnership and Community Policing Grants $31,213 - 0

Contacts

Name Title Type
JHEQDSJ5PL23 Richard Garcia Auditee
5058208140 Janet Pacheco Morton Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the New Mexico Association of Counties (Association) for the year ended June 30, 2023. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: De minimis cost rate used. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the New Mexico Association of Counties (Association) for the year ended June 30, 2023. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance).
Title: 2 Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the New Mexico Association of Counties (Association) for the year ended June 30, 2023. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: De minimis cost rate used. The accompanying Schedule of Expenditures of Federal Awards is presented using the accrual basis of accounting, which is described in Note B to the Association's basic financial statements.
Title: 3 Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the New Mexico Association of Counties (Association) for the year ended June 30, 2023. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: De minimis cost rate used. The Association has an indirect cost rate of deminimus 10%.
Title: 4 Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the New Mexico Association of Counties (Association) for the year ended June 30, 2023. The information in this schedule is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards (Uniform Guidance). De Minimis Rate Used: Y Rate Explanation: De minimis cost rate used. The Association does not receive any non-cash federal assistance.