Finding 1162499 (2024-004)

During our test work of federal award reimbursements, expenditures, New Mexico capital outlay appropriations, documentation, supporting invoices, and reimbursement requests, grant award agreements were not available or present in County records. Reimbursement requests are not timely. 38/40 expenditures had the following issues:  19 - Missing PO  10 - PO not signed  6 - PO not signed & dated after the invoice date  1 - Missing check, invoice, & backup documentation except PO  1 - Missing check & PO not signed  1 - Missing check & incorrect invoice 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. No progress has been made by the County to resolve this finding.