Finding 1176268 (2025-004)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-03-03
Audit: 390118
Organization: Grant County (NM)

AI Summary

  • Core Issue: The County submitted its data collection form late, missing the March 31, 2025 deadline.
  • Impacted Requirements: This non-compliance affects federal reporting obligations under 2 CFR 200.512(a)(1).
  • Recommended Follow-up: Collaborate with auditors to ensure timely completion of audits for future data submissions.

Finding Text

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, 2024, data collection form was submitted to the Federal Audit clearinghouse database on April 19, 2025, and was due by March 31, 2025. Management’s Progress Toward Prior Year Corrective Action Plan: Significant progress was achieved during the year ended June 30, 2025, and the data collection form is expected to be submitted on time for that period. 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, 2024. 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.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action FAC accepted the County’s data collection form on April 19, 2025, Report ID 2024-06-GSAFAC-0000364488. Due to the lateness of the FY 2023, this finding will be cleared in FY 2026, as it has already been filed and accepted. Finding resolution timeline: Resolved as of 04/19/2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager

Categories

Reporting

Other Findings in this Audit

  • 1176231 2025-003
    Material Weakness Repeat
  • 1176232 2025-003
    Material Weakness Repeat
  • 1176233 2025-003
    Material Weakness Repeat
  • 1176234 2025-003
    Material Weakness Repeat
  • 1176235 2025-003
    Material Weakness Repeat
  • 1176236 2025-003
    Material Weakness Repeat
  • 1176237 2025-003
    Material Weakness Repeat
  • 1176238 2025-003
    Material Weakness Repeat
  • 1176239 2025-003
    Material Weakness Repeat
  • 1176240 2025-003
    Material Weakness Repeat
  • 1176241 2025-003
    Material Weakness Repeat
  • 1176242 2025-003
    Material Weakness Repeat
  • 1176243 2025-003
    Material Weakness Repeat
  • 1176244 2025-003
    Material Weakness Repeat
  • 1176245 2025-003
    Material Weakness Repeat
  • 1176246 2025-003
    Material Weakness Repeat
  • 1176247 2025-003
    Material Weakness Repeat
  • 1176248 2025-003
    Material Weakness Repeat
  • 1176249 2025-003
    Material Weakness Repeat
  • 1176250 2025-004
    Material Weakness Repeat
  • 1176251 2025-004
    Material Weakness Repeat
  • 1176252 2025-004
    Material Weakness Repeat
  • 1176253 2025-004
    Material Weakness Repeat
  • 1176254 2025-004
    Material Weakness Repeat
  • 1176255 2025-004
    Material Weakness Repeat
  • 1176256 2025-004
    Material Weakness Repeat
  • 1176257 2025-004
    Material Weakness Repeat
  • 1176258 2025-004
    Material Weakness Repeat
  • 1176259 2025-004
    Material Weakness Repeat
  • 1176260 2025-004
    Material Weakness Repeat
  • 1176261 2025-004
    Material Weakness Repeat
  • 1176262 2025-004
    Material Weakness Repeat
  • 1176263 2025-004
    Material Weakness Repeat
  • 1176264 2025-004
    Material Weakness Repeat
  • 1176265 2025-004
    Material Weakness Repeat
  • 1176266 2025-004
    Material Weakness Repeat
  • 1176267 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $2.70M
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $423,369
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $332,688
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $303,743
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $150,588
97.039 HAZARD MITIGATION GRANT $74,344
97.067 HOMELAND SECURITY GRANT PROGRAM $49,612
15.227 DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS $40,795
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $30,000
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $22,376
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $17,050
10.664 COOPERATIVE FORESTRY ASSISTANCE $6,831