Finding Text
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement: Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given
to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures.
Criteria: OMB Uniform Guidance 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 passthrough
entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate.
Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked
to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with
all the programs that needed to be included.
Effect: The County is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the County implement a system to ensure 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 and is complete and accurate.
Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the
SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants
staff in this process as they are directly involved and most familiar with the grant funding the County receives. The
Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to
ensure accurate information is reported for the Fiscal Year 2024 audit.