FAC Explorer

Finding 1190858 (2025-011)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395149
Organization: Second Judicial District Court (NM)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The Department could not find the public notice for 80% of procurement transactions related to one proposal.
  • Impacted Requirements: Key suspension and debarment items for Assistance Listings 66.419 and 81.214 were not reviewed or verified.
  • Recommended Follow-Up: Ensure all procurement transactions have accessible public notices and that suspension and debarment items are reviewed and verified promptly.

Finding Text

During our testing, it was noted that the Department was unable to locate the public notice for four out of five procurement transactions. These transactions were all related to a single proposal. Additionally, it was noted that one out of the two suspension and debarment items for Assistance Listing 66.419 was neither reviewed nor had a verification date. Similarly, it was noted that two out of the two suspension and debarment items for Assistance Listing 81.214 were neither reviewed nor had a verification date.

Corrective Action Plan

The Department performs pre-award risk assessments for subrecipients and verifies suspension and debarment status. However, documentation did not clearly demonstrate that verification occurred prior to award execution. To address this issue, the Department will require documentation such as timestamped SAM.gov verification screenshots to be included in procurement files. The Department will also strengthen documentation practices related to procurement notices and records. Additionally, the Department has implemented a procurement intake system designed to track procurement actions and store supporting documentation. The Department is also working to fill the Chief Procurement Officer position, which will further strengthen procurement oversight and compliance.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1190852 2025-009
    Material Weakness Repeat
  • 1190853 2025-011
    Material Weakness Repeat
  • 1190854 2025-009
    Material Weakness Repeat
  • 1190855 2025-010
    Material Weakness Repeat
  • 1190856 2025-011
    Material Weakness Repeat
  • 1190857 2025-009
    Material Weakness Repeat
  • 1190859 2025-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
66.458 CLEAN WATER STATE REVOLVING FUND $11.12M
66.802 SUPERFUND STATE, POLITICAL SUBDIVISION, AND INDIAN TRIBE SITE-SPECIFIC COOPERATIVE AGREEMENTS $5.21M
81.214 ENVIRONMENTAL MONITORING/CLEANUP, CULTURAL AND RESOURCE MGMT., EMERGENCY RESPONSE RESEARCH, OUTREACH, TECHNICAL ANALYSIS $4.00M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.20M
66.419 WATER POLLUTION CONTROL STATE, INTERSTATE, AND TRIBAL PROGRAM SUPPORT $1.85M
66.001 AIR POLLUTION CONTROL PROGRAM SUPPORT $1.65M
66.817 STATE AND TRIBAL RESPONSE PROGRAM GRANTS $1.61M
66.460 NONPOINT SOURCE IMPLEMENTATION GRANTS $1.56M
17.503 OCCUPATIONAL SAFETY AND HEALTH STATE PROGRAM $1.26M
66.046 CLIMATE POLLUTION REDUCTION GRANTS $760,341
66.442 WATER INFRASTRUCTURE IMPROVEMENTS FOR THE NATION SMALL AND UNDERSERVED COMMUNITIES EMERGING CONTAMINANTS GRANT PROGRAM $671,228
66.801 HAZARDOUS WASTE MANAGEMENT STATE PROGRAM SUPPORT $667,087
17.504 CONSULTATION AGREEMENTS $588,605
66.432 STATE PUBLIC WATER SYSTEM SUPERVISION $577,785
66.447 SEWER OVERFLOW AND STORMWATER REUSE MUNICIPAL GRANT PROGRAM $529,924
66.805 LEAKING UNDERGROUND STORAGE TANK TRUST FUND CORRECTIVE ACTION PROGRAM $527,198
66.961 SUPERFUND STATE AND INDIAN TRIBE COMBINED COOPERATIVE AGREEMENTS (SITE-SPECFIC AND CORE) $467,385
66.461 REGIONAL WETLAND PROGRAM DEVELOPMENT GRANTS $458,825
81.136 LONG-TERM SURVEILLANCE AND MAINTENANCE $408,737
66.804 UNDERGROUND STORAGE TANK (UST) PREVENTION, DETECTION, AND COMPLIANCE PROGRAM $366,346
81.106 TRANSPORT OF TRANSURANIC WASTES TO THE WASTE ISOLATION PILOT PLANT: STATES AND TRIBAL CONCERNS, PROPOSED SOLUTIONS $206,028
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $168,628
66.468 DRINKING WATER STATE REVOLVING FUND $156,710
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $150,000
66.454 WATER QUALITY MANAGEMENT PLANNING $144,293
66.312 ENVIRONMENTAL JUSTICE GOVERNMENT-TO-GOVERNMENT (EJG2G) PROGRAM $102,829
66.433 STATE UNDERGROUND WATER SOURCE PROTECTION $90,667
17.005 COMPENSATION AND WORKING CONDITIONS $49,668
66.920 SOLID WASTE INFRASTRUCTURE FOR RECYCLING INFRASTRUCTURE GRANTS $40,891
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $28,190
66.040 DIESEL EMISSIONS REDUCTION ACT (DERA) STATE GRANTS $27,014
12.113 STATE MEMORANDUM OF AGREEMENT PROGRAM FOR THE REIMBURSEMENT OF TECHNICAL SERVICES $7,648
66.444 VOLUNTARY SCHOOL AND CHILD CARE LEAD TESTING AND REDUCTION GRANT PROGRAM (SDWA 1464(D)) $3,210