FAC Explorer

Audit 372222

FY End
2024-06-30
Total Expended
$2.78M
Findings
3
Programs
3
Organization: Catron County (NM)
Year: 2024 Accepted: 2025-11-17
Auditor: BEASLEY MITCHELL & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1162497 2024-004 Material Weakness Yes A
1162498 2024-004 Material Weakness Yes A
1162499 2024-004 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $2.08M Yes 1
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $687,412 Yes 1
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $12,527 Yes 1

Contacts

Name Title Type
QDQJA4MPMQC8 Becky Beebe Auditee
5755336384 Dahlia Garcia Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Catron County, under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Catron County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Catron County.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance.
The County did not use the 10% de minimis cost rate for the current year.

Finding Details

Finding 2024-004
During our test work of federal award reimbursements, expenditures, New Mexico capital outlay appropriations, documentation, supporting invoices, and reimbursement requests, grant award agreements were not available or present in County records. Reimbursement requests are not timely. 38/40 expenditures had the following issues:  19 - Missing PO  10 - PO not signed  6 - PO not signed & dated after the invoice date  1 - Missing check, invoice, & backup documentation except PO  1 - Missing check & PO not signed  1 - Missing check & incorrect invoice County is not following award guidelines to maintain the accounting of grant activity for reimbursement requests, expenditures and supporting documentation. The County has numerous awards that are not managed and status of awards is not current. No progress has been made by the County to resolve this finding.