Finding 1078789 (2023-001)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-10-10
Audit: 324391
Organization: Catron County (NM)

AI Summary

  • Core Issue: Missing documentation for federal awards and capital outlay appropriations, including invoices and reimbursement requests.
  • Impacted Requirements: The County is not adhering to award guidelines for timely reimbursement requests and proper management of grant activities.
  • Recommended Follow-Up: Continue organizing records and ensure all documentation is complete and up-to-date for all awards.

Finding Text

CONDITION During our test work of federal award reimbursements and expenditures and New Mexico capital outlay appropriations, documentation and supporting invoices and reimbursement requests as well as grant award agreements were not available or present in County records. Reimbursement requests are not timely. County is not following award guidelines to maintain the accounting of grant activity for reimbursement requests, expenditures and supporting documentation. The County has numerous awards that are not managed and status of awards is not current. The County has made progress towards resolving this finding by starting to sort, file and compile records.

Categories

Cash Management Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.665 Schools and Roads - Grants to States $2.01M
21.032 Local Assistance and Tribal Consistency Fund $214,148
21.027 Coronavirus State and Local Fiscal Recovery Funds $184,090
15.227 Taylor Grazing Act $17,805
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $4,152