Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: U.S. Department Homeland Security Title: Operation Stonegarden Federal Assistance Listing Number: 97.067 Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our testwork of the Stonegarden program we noted the following: ? The quarterly report?s expenditures did not match the expenditures of the general ledger in total for a variance of $40,504. The County has not made progress over these deficiencies during the fiscal year 2022 Criteria: The SF-425 quarterly reports should be submitted within the required time period after the end of the reporting period, which is 30 days, and should agree to the general ledger. Grant accounting requires the program revenues to equal the program?s expenditures. Questioned Costs: None. Cause: The County had turnover in the management of this program and the position in a prior year and it has taken the client a lot of time to catch up on work not being done when the position was vacant. For the amounts reported not matching the general ledger and revenue not equaling expenditures, the reason for this is both a timing issue and there not being a proper reconciliation process in place when report amounts are submitted to the granting agency and when recording amounts in the general ledger. Effect: Four of the quarterly reports for the Stonegarden program were not submitted by the required due date, some of the amounts reported were not correctly matching the general ledger amounts. Auditor?s Recommendations: We recommend that there be a reconciliation with the Stonegarden program and with Finance to ensure that the amounts reported in the quarterly reports match the amounts reported on the general ledger and that the County cross-train someone to ensure that if there is turnover again for the program, there is someone who can submit the reports until someone else has been hired to fill the position. There also needs to be a reconciliation process of the grant reports in total and what has been reported in the County?s general ledger when the grant closeout process happens. Agency?s Response: Luna County will work on an implementation plan to ensure timely reports for all grants. Although the plan is in the infancy stage, Luna County anticipates completion in fiscal year 2023. Laura Garcia, grant manager is the responsible position.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: U.S. Department Homeland Security Title: Operation Stonegarden Federal Assistance Listing Number: 97.067 Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our testwork of the Stonegarden program we noted the following: ? The quarterly report?s expenditures did not match the expenditures of the general ledger in total for a variance of $40,504. The County has not made progress over these deficiencies during the fiscal year 2022 Criteria: The SF-425 quarterly reports should be submitted within the required time period after the end of the reporting period, which is 30 days, and should agree to the general ledger. Grant accounting requires the program revenues to equal the program?s expenditures. Questioned Costs: None. Cause: The County had turnover in the management of this program and the position in a prior year and it has taken the client a lot of time to catch up on work not being done when the position was vacant. For the amounts reported not matching the general ledger and revenue not equaling expenditures, the reason for this is both a timing issue and there not being a proper reconciliation process in place when report amounts are submitted to the granting agency and when recording amounts in the general ledger. Effect: Four of the quarterly reports for the Stonegarden program were not submitted by the required due date, some of the amounts reported were not correctly matching the general ledger amounts. Auditor?s Recommendations: We recommend that there be a reconciliation with the Stonegarden program and with Finance to ensure that the amounts reported in the quarterly reports match the amounts reported on the general ledger and that the County cross-train someone to ensure that if there is turnover again for the program, there is someone who can submit the reports until someone else has been hired to fill the position. There also needs to be a reconciliation process of the grant reports in total and what has been reported in the County?s general ledger when the grant closeout process happens. Agency?s Response: Luna County will work on an implementation plan to ensure timely reports for all grants. Although the plan is in the infancy stage, Luna County anticipates completion in fiscal year 2023. Laura Garcia, grant manager is the responsible position.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.
Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our procedures over the trial balance and the Schedule of Expenditures of Federal Awards we noted the following: ? The County did not timely or accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The final Schedule of Expenditures and Federal Awards was provided over 90 days after year end. ? The County did not properly identify several federal funds in fiscal year 2022 on the initial Schedule of Expenditures and Federal Awards ? The County does not have a proper mechanism in place or a formal process to properly identify and track all federal funds. ? The County does not have a proper fund structure in place to properly segregate and identify federal funds in the trial balance to ensure the Schedule of Expenditures and Federal Awards is complete and accurate. ? It appears the ARPA funds that were provided upfront to the County, was used as part of the pooled cash in fund 411, to support other federal funds during the reimbursement process of the other federal funds. Criteria: OMB Uniform Guidance requires that the County identify all federal awards expended on the Schedule of Expenditures of Federal Awards. The Circular also requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable pass-through entities. Cause: The County has a decentralized federal account system and does not have a proper mechanism in place to set up, track, post, and monitor federal transactions in a timely and accurate manner throughout the year or at year end. Effect: The County is in violation of the Uniform Guidance requirements. Auditor?s Recommendation: We recommend that the County implement a system to ensure the following: ? The County should implement a centralized process to properly and accurately set up federal programs in the accounting system that is separate from other non-federal transactions and is easily identifiable as federal programs. ? The County should implement a centralized system that tracks and monitors all federal programs to ensure compliance with rules, laws, and regulations. ? The County should implement systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited Agency?s Response: Luna County recognizes this shortfall and is in the process of assigning the SEFA schedule to one individual which will be the focus of their work to ensure the accuracy and identity of all federal awards along with the annual accounting of such awards. Joanne Hethcox, Budget and Procurement Director will be responsible until the position is filled. Luna County anticipates completion in fiscal year 2023.