Department of Transportation
Safer New Mexico Now, Inc. respectfully submits the following corrective action plan for the year ended
December 31, 2023.
Audit period: January 1, 2023 to December 31, 2023
The findings from the schedule of findings and questioned costs are discussed below. The findings...
Department of Transportation
Safer New Mexico Now, Inc. respectfully submits the following corrective action plan for the year ended
December 31, 2023.
Audit period: January 1, 2023 to December 31, 2023
The findings from the schedule of findings and questioned costs are discussed below. The findings are
numbered consistently with the numbers assigned in the schedule.
FINDINGS—FINANCIAL STATEMENT AUDIT
There were no findings or matters required to be reported in accordance with Governmental Auditing
Standards.
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS
SIGNIFICANT DEFICIENCY
Department of Transportation
2023-01 ALLOWABILITY – INTERNAL CONTROLS OVER PAYROLL DISBURSEMENTS,
FINANCIAL CLOSE, AND REPORTING (REPEATED - PREVIOUSLY 2022-02)
Federal Program Title(s):
ALN 20.600 – State and Community Highway Safety
ALN 20.608 – Minimum Penalties for Repeat Offenders for Driving While Intoxicated
ALN 20.616 – National Priority Safety Program
Recommendation: CLA recommends management continue to assess the current procedures for payroll
allocations to ensure that expenditures are not claimed in error..
Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
Action Planned/Taken in response to finding: The individual directly responsible for the errors is no
longer with the Organization and the duties related to payroll have been assigned to someone more
familiar with the responsibility that the role entails. The Organization has retained the services of a skilled
accounting team to conduct a thorough review and assessment of all payroll related policies and
procedures. As a result, processes have been updated and duties have been segregated related to this
process. The Organization has implemented new procedures to verify and confirm payroll allocations,
added in additional layers of review, and reinforced accountability to ensure accurate reporting and
allocation moving forward.
Name(s) of the contact person(s) responsible for corrective action: Lisa Kelloff, CEO
Planned completion date for corrective action plan: Safer has currently implemented the above noted
responses to the finding during 2024.
If the Department of Transportation or other Cognizant or Oversight Agency for Audit has questions
regarding this plan, please call Lisa Kelloff, CEO at 505-856-6143.