Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Finding reference number: 2024-002 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 122-EH518-WAH-NP and 1993 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2024-002: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on December 5, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 days after receipts of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: The predecessor auditor did not comply with engagement terms and failed to notify management of his decision to not proceed with the engagement in a timely manner. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action is required.
Finding reference number: 2024-002 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 122-EH518-WAH-NP and 1993 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2024-002: For the year ended June 30, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on December 5, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 days after receipts of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: The predecessor auditor did not comply with engagement terms and failed to notify management of his decision to not proceed with the engagement in a timely manner. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action is required.
FINDING REFERENCE NUMBER 2024-003 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBER ALL AWARDS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION PRIDCO did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION PRIDCO was unable to provide timely to the Audit Committee of the Board of Directors in accordance with Article VII of the Operational Regulations of the Audit Committee (MA-AUD-003), which required the evaluation of the Draft of the Financial Statements Audit and Single Audit before the issuance of the Management Representation Letter. STATEMENT OF CAUSE The audit work on the Financial Statements and the Single Audit was completed on March 10, 2025, date of the issuance of the Draft of the Auditors’ Reports thereon. In accordance with PRIDCO's Operational Regulations of the Audit Committee, the Draft of the Auditors' Reports was submitted to the Audit Committee of the Board of Directors for review. As of March 31, 2025, the Audit Committee had not met to consider the Draft and authorize the issuance of the Management Representation Letter. Accordingly, the Reporting Package was not available to be submitted within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT PRIDCO did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of Federal funds. In addition, for the next two (2) fiscal years PRIDCO cannot be considered by the auditor as a low-risk auditee. IDENTIFICATION OF REPEAT FINDING This is a repeat finding (Finding Reference Number 2023-001). RECOMMENDATIONS We recommend PRIDCO maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statements accurately and in a timely manner. In addition, PRIDCO needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner. This provides more time for the Audit Committee of the Board of Directors for evaluation of the Draft and authorizes the issuance of the Management Representation Letter permitting the auditors to issuance their reports and then submit the Reporting Package to the Federal Audit Clearinghouse during the required period.