FAC Explorer

Finding 1186831 (2025-016)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-26
Audit: 394575
Organization: Second Judicial District Court (NM)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The Department failed to verify vendor compliance with suspension and debarment regulations for federal awards.
  • Impacted Requirements: Non-compliance with §200.213, which mandates checks against debarred or suspended vendors.
  • Recommended Follow-Up: Conduct a SAM check before vendor procurement and provide training on internal policies to ensure compliance.

Finding Text

Federal agency: U.S. Department of Education Federal program title: Student Support and Academic Enrichment Program American Rescue Plan - Elementary and Secondary School Emergency Relief - Homeless Children and Youth Assistance Listing Number: 84.424F, 84.424D, 84.425W Federal Award Identification Number and Year: S424F220032: 9/15/2022 - 9/30/2025 S424D200005: 10/01/2023 - 9/30/2025 S425W210032: 4/23/21-9/30/2024 Pass-Through Agency: N/A Pass-Through Number(s): N/A Type of Finding:  Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Per §200.213 Suspension and debarment, Non-federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: 84.424D:  1 of 10 samples selected did not verify to ensure that the vendor was not suspended or debarred. 84.424F:  1 of 10 samples selected did not verify to ensure to ensure that the vendor was not suspended or debarred. 84.425W:  2 of 32 samples selected did not verify to ensure that the vendor was not suspended or debarred. Questioned costs: None. Context: This was identified during Suspension and Debarment Testing. The samples described above were statistically valid samples. Cause: The Department has not maintained internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements as well as compliance with Department’s policy. Effect: Department may not have followed federal guidelines for procuring vendors. Repeat Finding: No Recommendation: We recommend the Department performs a SAM check before procuring with a vendor. We also recommend that the Department provide training to employees for the internal policy. Views of responsible officials: 84.424 Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline.

Corrective Action Plan

Recommendation: We recommend the Department performs a SAM check before procuring with a vendor. We also recommend that the Department provide training to employees for the internal policy. Views of responsible officials: 84.424 Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. The Division of Vocational Rehabilitation agrees with the findings and, as such, will implement regular reviews of federal expenditures and period of performance. The DVR General ledger team will meet quarterly with the Chief Financial Officer and review all federal expenditures to be recorded timely and accurately. DVR will also continue to meet with program field staff to ensure obligations are within the appropriate period. Position: CFO Timeline: 06/30/2025

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1186811 2025-010
    Material Weakness Repeat
  • 1186812 2025-010
    Material Weakness Repeat
  • 1186813 2025-011
    Material Weakness Repeat
  • 1186814 2025-011
    Material Weakness Repeat
  • 1186815 2025-011
    Material Weakness Repeat
  • 1186816 2025-011
    Material Weakness Repeat
  • 1186817 2025-012
    Material Weakness Repeat
  • 1186818 2025-012
    Material Weakness Repeat
  • 1186819 2025-013
    Material Weakness Repeat
  • 1186820 2025-014
    Material Weakness Repeat
  • 1186821 2025-014
    Material Weakness Repeat
  • 1186822 2025-014
    Material Weakness Repeat
  • 1186823 2025-014
    Material Weakness Repeat
  • 1186824 2025-015
    Material Weakness Repeat
  • 1186825 2025-015
    Material Weakness Repeat
  • 1186826 2025-015
    Material Weakness Repeat
  • 1186827 2025-015
    Material Weakness Repeat
  • 1186828 2025-015
    Material Weakness Repeat
  • 1186829 2025-016
    Material Weakness Repeat
  • 1186830 2025-016
    Material Weakness Repeat
  • 1186832 2025-017
    Material Weakness Repeat
  • 1186833 2025-018
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $180.07M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $151.57M
84.027 SPECIAL EDUCATION GRANTS TO STATES $115.64M
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $30.64M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $19.13M
96.001 SOCIAL SECURITY DISABILITY INSURANCE $16.72M
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $10.31M
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $9.42M
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $7.40M
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $6.09M
84.369 GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES $5.45M
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $5.00M
84.371 COMPREHENSIVE LITERACY DEVELOPMENT $3.58M
84.358 RURAL EDUCATION $3.55M
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $2.87M
84.421 DISABILITY INNOVATION FUND (DIF) $2.73M
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $2.69M
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $2.49M
84.184 SCHOOL SAFELY NATIONAL ACTIVITIES $2.31M
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $1.49M
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $1.37M
84.425 EDUCATION STABILIZATION FUND $1.21M
84.411 EDUCATION INNOVATION AND RESEARCH (FORMERLY INVESTING IN INNOVATION (I3) FUND) $1.16M
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $1.12M
84.372 STATEWIDE LONGITUDINAL DATA SYSTEMS $1.01M
84.323 SPECIAL EDUCATION - STATE PERSONNEL DEVELOPMENT $654,083
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $500,000
10.645 FARM TO SCHOOL STATE FORMULA GRANT $395,130
93.981 IMPROVING STUDENT HEALTH AND ACADEMIC ACHIEVEMENT THROUGH NUTRITION, PHYSICAL ACTIVITY AND THE MANAGEMENT OF CHRONIC CONDITIONS IN SCHOOLS $376,589
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $353,709
17.285 REGISTERED APPRENTICESHIP $297,596
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $234,380
84.187 SUPPORTED EMPLOYMENT SERVICES FOR INDIVIDUALS WITH THE MOST SIGNIFICANT DISABILITIES $107,915
10.541 CHILD NUTRITION-TECHNOLOGY INNOVATION GRANT $94,586
84.144 MIGRANT EDUCATION COORDINATION PROGRAM $80,544
93.369 ACL INDEPENDENT LIVING STATE GRANTS $74,703