Finding Text
Federal Program Information:
Federal agencies: U.S. Department of Education and
U.S. Department of Health and Human Services
Titles: Title I – Grants to Local Educational Agencies,
Special Education Grants to States,
English Language Acquisition State Grants, and
Medical Assistance Program
Assistance Listing Numbers: 84.010, 84.027, 84.173, 84.365, and 93.778
Federal Award Identification
Number & Year: S010A220031 (2022); H027A210078-21A (2022); H173A220078 (2022) & S365A220031 (2022)
Questioned Costs: Unknown
Statement of Condition – The District did not submit the fiscal year 2023 federal single audit reporting package by the required due date of April 30, 2024.
Criteria – The federal Office of Management and Budget’s (OMB) Compliance Supplement, and the federal Uniform Guidance 2 CFR 200.512(a) requires the single audit reporting package and the data collection form shall be submitted thirty (30) days after receipt of the auditor’s report, or nine months after the end of the fiscal year. For fiscal year 2023, the federal government extended the nine month due date by one month.
Questioned Costs – Unknown.
Effect – Non-compliance with federal requirements, such as the submission of the single audit reporting package and the data collection form, could jeopardize future District funding from the federal government.
Cause – The audit was delayed due to several factors: late contracting of the audit service, the ongoing forensic audit, and the overall audit readiness of the district. As of April 30, 2024, the forensic audit was still in progress. The Independent Public Accountant (IPA) required insights into the financial implications of the forensic audit to accurately express an opinion on the district's financial status.
Recommendation – We recommend the District implement administrative procedures to meet their statutory requirements of submitting their audit report by November 15th to the New Mexico State Auditor’s office for review and approval. Once this occurs, the District should be able to meet the requirements of OMB Compliance Supplement and the Uniform Guidance.