FAC Explorer

Audit 407599

FY End
2023-12-31
Total Expended
$835,626
Findings
5
Programs
2
Organization: Santo Domingo Tribal Housing Authority (NM)
Year: 2023 Accepted: 2026-07-21
Auditor: TKM LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224306 2023-003 Material Weakness Yes L
1224307 2023-003 Material Weakness Yes L
1224308 2023-003 Material Weakness Yes L
1224309 2023-004 Material Weakness Yes L
1224310 2023-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.867 INDIAN HOUSING BLOCK GRANTS $79,553 Yes 2
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $38 Yes 1

Contacts

Name Title Type
EK1CP9HD98M5 Jonah Garcia Auditee
5054651003 Shi Lu Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards includes the federal grant activity of the Authority. It is presented on the full accrual basis of accounting. 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
The federal granting agency is responsible for providing the Authority with the Assistance Listing Number for each grant or contract. In cases where the federal granting agency did not provide the Assistance Listing Number to the Authority, other identifying numbers are presented on the schedule of expenditures of federal and other awards. In cases where the federal granting agency did not provide this number to the Authority and it was not otherwise determinable, it is noted as “not available” on the schedule of expenditures of federal and other awards
The following is a reconciliation of the expenditures reported on the Schedule of Expenditures of Federal Awards to the expenditures reported in the financial statements for the Authority: Expenditures reported in the schedule of expenditures of federal awards $ 835,626 Expenditures funded by other sources 375,286 Total Operating Expenses $ 1,210,912
The Authority did not provide any federal awards to sub–recipients during the year.
The expenditures reported on the Schedule do not include indirect costs. The Authority has elected not to use the 10% de minimis indirect cost rate.
The Authority did not expend any federal awards related to loans or loan guarantees for the year ended December 31, 2023.

Finding Details

Finding 2023-003
Condition: The audit report and data collection form for the year ended December 31, 2023 was not submitted to the Federal Audit Clearinghouse by the required due date. Criteria: In accordance with Uniform Guidance, the Data Collection Form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the fiscal year-end. Questioned Cost: None. Cause: Due to changes in management during the year, the Authority experienced delays in completing the audit, which resulted in the reporting package not being finalized in time for submission. Effect: Failure to submit the reporting package by the required deadline results in noncompliance with Uniform Guidance reporting requirements and may subject the Authority to increased oversight or potential funding risks.
Finding 2023-004
Condition: During our compliance testwork over major federal awards, we noted the Authority did not submit one of three annual Federal Financial Report (“SF-425”) required for 2023. Criteria: Under the Indian Housing Block Grant – NAHASDA program, recipients are required to prepare and submit financial reports within 90 days after the fiscal year-end. Questioned Cost: None. Cause: The Authority did not have adequate procedures in place to track reporting requirements and ensure timely preparation and submission of SF-425. Effect: Failure to submit required reports in a timely manner may result in noncompliance with federal reporting requirements and could impact funding or oversight by the grantor agency.