Finding 1181759 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-20
Audit: 393044
Organization: Second Judicial District Court (NM)

AI Summary

  • Core Issue: The U.S. Veterans Department failed to verify medical appointments for all 60 beneficiaries before providing transportation services, leading to potential noncompliance with grant requirements.
  • Impacted Requirements: The grant mandates that transportation services are only for veterans with verified medical appointments, as outlined in the grant agreement and federal regulations.
  • Recommended Follow-Up: Implement a robust system with policies and controls to ensure proper documentation of veterans' appointment verifications by June 30, 2025.

Finding Text

Federal Agency: U.S. Veterans Department Federal Program Name: Veterans Transportation Program Assistance Listing Number: 64.035 Federal Award Identification Number and Year: 702-2023-HRTG-001: 9/15/2023-9/14/2024 702-2024-HRTG-001: 9/15/2024-9/14/2025 Type of finding:  Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Per the grant agreement, "New Mexico Dept of Veterans Services will utilize the Grants for Transportation of Veterans in Highly Rural Areas to transport Veterans from the New Mexico counties of Catron, Cibola, Colfax, De Baca, Guadalupe, Harding, Hidalgo, Lincoln, Mora, Quay, San Miguel, Sierra, Socorro, Torrance, and Union to VA facilities and approved non-VA Care.". 38 C.F.R. § 17.700-17.730 further specifies that the grant is "to assist veterans in highly rural areas through innovative transportation services to travel to VA medical centers, and to otherwise assist in providing transportation services in connection with the provision of VA medical care to these veterans." This indicates that the service is specifically for Veterans that have medical appointments. Condition: 60 of the 60 beneficiaries tested did not have sufficient documentation to indicate the Department verified their appointments before providing transportation services. Management’s Progress for Repeat Finding: This is a repeated and modified finding. While the Department has improved its efforts, there are still opportunities for improvement to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements as well as compliance with Department policy. Questioned costs: N/A Context: This was identified during eligibility testing. Cause: The Program did not have sufficient documentation that the Department verified the beneficiaries’ appointment status before providing transportation services. Effect: Noncompliance with grant requirements and federal regulation, and possibly provided services to non-eligible persons. Repeat Finding: Yes Recommendation: We recommend that the Department assists the Program by implementing a system, along with appropriate policies, procedures and internal controls, to securely and accurately document the required information to verify the Veteran status and appointments of the Program's beneficiaries. View of responsible officials: The Department has identified the resource gaps affecting grant compliance. We have met with the grantor to present our findings and requested additional capabilities to validate Veteran status using existing program databases to successfully manage the program. Additional language in the grant scope will be provided by the grantor to ensure compliance moving forward. Corrective actions will be completed by June 30, 2025. We appreciate the opportunity to address the finding and are committed to maintaining the highest standards of compliance and performance.

Corrective Action Plan

The Department acknowledges the recommendation and agrees that maintaining secure and accurate documentation of beneficiary eligibility is important for program integrity and compliance. At this time, the Program is operating in accordance with the guidance provided by the federal grantor and is utilizing the resources and systems currently available to the agency. Action planned/taken in response to finding: The Department has identified resource gaps affecting grant compliance and has engaged with the federal grantor to present these findings and request additional resources, including access to tools for verifying veteran appointments. The Department recognizes the importance of maintaining secure and accurate documentation to confirm eligibility for veteran benefits and will continue to work with the grantor to secure the necessary resources to support auditable appointment verification and ensure full compliance with program requirements. Name(s) of the contact person(s) responsible for corrective action: Danelle Lucero, CFO/ Jamison A. Herrera, Cabinet Secretary, and the HealthCare Director that manages oversight of the program. Planned completion date for corrective action plan: The Chief Financial Officer, ASD staff, and Federal Grant Director will collaborate with the federal grantor to secure additional resources necessary to address the audit recommendations for the next grant period beginning Sept.15, 2026

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
64.035 VETERANS TRANSPORTATION PROGRAM $405,106
59.044 VETERANS OUTREACH PROGRAM $333,471
00.U01 Education Service (SAA) $163,648