FAC Explorer

Audit 388113

FY End
2025-06-30
Total Expended
$3.02M
Findings
4
Programs
2
Organization: Catron County (NM)
Year: 2025 Accepted: 2026-02-19
Auditor: BEASLEY MITCHELL & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174606 2025-004 Material Weakness Yes A
1174607 2025-013 Material Weakness Yes A
1174608 2025-004 Material Weakness Yes A
1174609 2025-013 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $2.73M Yes 2
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $292,636 Yes 2

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, 2025. 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 position, 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.
Total federal expenditures reported on the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2025 totaled $3,020,342. Federal revenue reported in the Statement of Revenues, Expenditures, and Changes in Fund Balances totaled $1,610,522. The difference of $1,409,820 represents federal expenditures incurred during the fiscal year that were not recognized as revenue in the governmental funds due to timing differences related to reimbursement and the modified accrual basis of accounting.

Finding Details

Finding 2025-004
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. 27/40 expenditures had the following issues:  16 - Missing purchase orders  7 - Purchase orders dated after the invoice date  4 - Journal entries for fuel allocations were missing approval signature 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. Some progress has been made by the County to resolve this finding.
Finding 2025-013
The June 30, 2024 Data Collection form was not submitted to the Federal Audit Clearinghouse by the due date.