Finding Text
2025-012 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Other Non-compliance) Title: All federal programs presented on SEFA Agency: U.S. Department of Justice, U.S Department of Education, U.S. Department of Agriculture, U.S. Department of Health and Human Services Pass Through: New Mexico Public Education Department Assistance Listings Number: All ALNs reported on SEFA Compliance Area: Other - Late Filing of Single Audit Reporting Package Federal Award Year: 2025 Questioned Costs: None Condition The District did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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 Effect Late reporting could cause additional oversight or restriction by certain State entities, including the District’s direct oversight entity (New Mexico Public Education Department). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512