FAC Explorer

Audit 38099

FY End
2022-06-30
Total Expended
$11.29M
Findings
2
Programs
11
Organization: Help-New Mexico, Inc. (NM)
Year: 2022 Accepted: 2023-08-04
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37924 2022-003 Significant Deficiency - C
614366 2022-003 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
10.537 Supplemental Nutrition Assistance Program (snap) Employment and Training (e&t) Data and Technical Assistance Grants $835,702 Yes 1
93.600 Head Start $654,577 Yes 0
14.231 Emergency Solutions Grant Program $560,824 Yes 0
17.274 Youthbuild $273,895 - 0
10.558 Child and Adult Care Food Program $235,242 - 0
94.016 Senior Companion Program $84,700 - 0
94.011 Foster Grandparent Program $81,852 - 0
17.258 Wia Adult Program $66,316 - 0
17.278 Wia Dislocated Worker Formula Grants $66,316 - 0
93.569 Community Services Block Grant $52,000 Yes 0
17.259 Wia Youth Activities $47,368 - 0

Contacts

Name Title Type
HRDJMCKASLK4 Alicia Nunez Auditee
6022570700 Jean Marie Dietrich Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal award activity of the HELP-New Mexico, Inc. and Affiliate (the Organization) for theyear ended June 30, 2022. The information in this Schedule is presented in accordance withthe requirements of Title 2 U.S. Code of Federal Regulation Part 200, UniformAdministrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Because the Schedule presents only a selected portion of theoperations of HELP-New Mexico, Inc. and Affiliate, it is not intended to and does not presentthe financial position, changes in net assets, or cash flows of HELP-New Mexico, Inc. andAffiliate.NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported in the accompanying schedule of expenditures of federal awards arereported on the accrual basis of accounting. Such expenditures are recognized following thecost principles contained in Uniform Guidance wherein certain types of expenditures are notallowable or are limited as to reimbursement. Pass-through entity identifying numbers arepresented where available.NOTE 3 NONCASH ASSISTANCEThe Organization received in-kind donations of $698,638 used for matching compliancerequirements for the year ended June 30, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Federal Agency: U.S. Department of Agriculture Federal Program Name: SNAP Employment and Training Program Assistance Listing Number: 10.537 Pass-Through Agency: State of New Mexico Human Services Department Pass-Through Number: 21-630-9000-0054 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition/Context During our testing, for the month of October 2021, the reimbursement request was not submitted timely within 30 days after the last day of the following month as required by the grant agreement. Criteria In accordance with the Compliance Supplement, Part 7 ? Internal Control, 2 CFR Section 200.514(d)(3) requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. In accordance with the Governmental services Agreement between the State of New Mexico Human Services Department and HELP-New Mexico, Inc. monthly invoices must be submitted by the contractor no later than the last day of the following month. Cause Clerical oversight due to employee transitions. Effect Noncompliance with the Governmental Services Agreement. Repeat Finding - No Questioned Cost - None Recommendation We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursement requests. View of Responsible Officials There is no disagreement with the audit finding.
Finding 2022-003
Federal Agency: U.S. Department of Agriculture Federal Program Name: SNAP Employment and Training Program Assistance Listing Number: 10.537 Pass-Through Agency: State of New Mexico Human Services Department Pass-Through Number: 21-630-9000-0054 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition/Context During our testing, for the month of October 2021, the reimbursement request was not submitted timely within 30 days after the last day of the following month as required by the grant agreement. Criteria In accordance with the Compliance Supplement, Part 7 ? Internal Control, 2 CFR Section 200.514(d)(3) requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. In accordance with the Governmental services Agreement between the State of New Mexico Human Services Department and HELP-New Mexico, Inc. monthly invoices must be submitted by the contractor no later than the last day of the following month. Cause Clerical oversight due to employee transitions. Effect Noncompliance with the Governmental Services Agreement. Repeat Finding - No Questioned Cost - None Recommendation We recommend that management improve internal control monitoring activities and provide training to staff regarding timely reimbursement requests. View of Responsible Officials There is no disagreement with the audit finding.