FAC Explorer

Finding 1227564 (2025-004)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-08-21
Audit: 409564
Organization: Pojoaque Valley School District (NM)
Auditor: TKM

AI Summary

  • Answer: The District failed to consistently follow its internal controls for procurement and disbursements.
  • Trend: 7 out of 40 samples tested lacked proper documentation for goods received.
  • List: Review and reinforce training on documentation requirements for procurement processes.

Finding Text

During our single audit testwork, we noted that the District did not consistently follow its establishedinternal controls over procurement and disbursements. Specifically, 7 out of 40 samples tested did not includeproper documentation indicating that goods were received, as required by District controls.

Corrective Action Plan

Management concurred with the recommendation. The district will implement procedures to ensure proper review processes are in place. Responsibleparty: Michelle Ortiz

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1227556 2025-004
    Material Weakness Repeat
  • 1227557 2025-005
    Material Weakness Repeat
  • 1227558 2025-004
    Material Weakness Repeat
  • 1227559 2025-005
    Material Weakness Repeat
  • 1227560 2025-004
    Material Weakness Repeat
  • 1227561 2025-005
    Material Weakness Repeat
  • 1227562 2025-004
    Material Weakness Repeat
  • 1227563 2025-005
    Material Weakness Repeat
  • 1227565 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Emergency Relief (ARP ESSER) $1.02M
10.555 National School Lunch Program (NSLP) $764,030
93.778 Medical Assistance Program (Medicaid; Title XIX) $581,183
84.041 Impact Aid - Operational $496,767
84.027 IDEA B Entitlement $428,332
81.215 Congressionally Funded Community Projects $385,616
84.041 Impact Aid - Indian Education $359,999
10.672 Rural Development, Forestry, and Communities $126,952
84.010 Title I Grants to Local Educational Agencies (Title I, Part A of the ESEA) $116,159
84.060 Indian Education Formula Grant $58,892
84.367 Supporting Effective Instruction State Grants- Title II $33,182
84.041 Impact Aid - Special Education $23,765
84.425 Emergency Relief –Homeless Children and Youth $4,125
84.365 English Language Acquisition State Grants- Title III $3,013
84.424 Student Supp Academic Achievement Title IV $850