FAC Explorer

Audit 41831

FY End
2022-06-30
Total Expended
$3.94M
Findings
2
Programs
20
Organization: Rio Arriba County (NM)
Year: 2022 Accepted: 2023-02-19
Auditor: Cordova CPAS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46731 2022-003 Significant Deficiency - L
623173 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.35M Yes 0
10.666 Schools and Roads - Grants to Counties $703,058 Yes 1
16.838 Comprehensive Opioid Abuse Site-Based Program $438,338 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $361,873 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $186,896 - 0
14.850 Public and Indian Housing $143,649 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $115,912 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $94,486 - 0
14.871 Section 8 Housing Choice Vouchers $68,713 - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $63,740 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $45,409 - 0
93.071 Medicare Enrollment Assistance Program $40,398 - 0
15.227 Distribution of Receipts to State and Local Governments $40,250 - 0
93.788 Opioid Str $30,870 - 0
12.U00 Law Enforcement, Abiquiu Lake $15,859 - 0
93.235 Affordable Care Act (aca) Abstinence Education Program $9,535 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $8,515 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $6,415 - 0
93.053 Nutrition Services Incentive Program $5,058 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $1,943 - 0

Contacts

Name Title Type
ZH8YQ4KA7AL6 Guadalupe Mercure Auditee
5755887254 Bobby Cordova Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of theRio Arriba County and is presented on the modified accrual basis of accounting, which is the same basis as was used toprepare the fund financial statements. The information in this Schedule is presented in accordance with therequirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, orused in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Federal program information: Funding agency: U.S. Department of Agriculture Title: Schools and Roads ? Grants to Counties Assistance Listing Number: 10.666 Award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Reporting Condition: The County did not submit the Certification of Title III Expenditures and Unobligated Funds on time during the year ended June 30, 2022. Criteria: The County is required to report the County?s Certification of Title III Expenditures and Unobligated Funds (OMB No. 0596-0220) by no later than February 1 of each fiscal year for the after the year in which any Title III county funds were expended by a participating county. Questioned Costs: None Cause: The County was late on its submission because there was an outbreak of COVID 19 during the early part of 2022 and the office was the hub for COVID testing and vaccination clinics and so the staff was late in submitting the report. Effect: The County is not in compliance with the reporting requirements. Auditor?s Recommendations: We recommend that the County always ensure that this report is completed every year by February 1 and have more than one employee responsible for this submission to ensure that in the future it is submitted on time. Agency?s Response: Management is in agreement with this finding. Management will assign a new responsible department or departments/employees. Responsible parties Guadalupe Mercure, Assistant Director of Finance with support from Treasurer and Finance.
Finding 2022-003
Federal program information: Funding agency: U.S. Department of Agriculture Title: Schools and Roads ? Grants to Counties Assistance Listing Number: 10.666 Award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Reporting Condition: The County did not submit the Certification of Title III Expenditures and Unobligated Funds on time during the year ended June 30, 2022. Criteria: The County is required to report the County?s Certification of Title III Expenditures and Unobligated Funds (OMB No. 0596-0220) by no later than February 1 of each fiscal year for the after the year in which any Title III county funds were expended by a participating county. Questioned Costs: None Cause: The County was late on its submission because there was an outbreak of COVID 19 during the early part of 2022 and the office was the hub for COVID testing and vaccination clinics and so the staff was late in submitting the report. Effect: The County is not in compliance with the reporting requirements. Auditor?s Recommendations: We recommend that the County always ensure that this report is completed every year by February 1 and have more than one employee responsible for this submission to ensure that in the future it is submitted on time. Agency?s Response: Management is in agreement with this finding. Management will assign a new responsible department or departments/employees. Responsible parties Guadalupe Mercure, Assistant Director of Finance with support from Treasurer and Finance.