Finding 1227565 (2025-005)

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

AI Summary

  • Answer: The District missed the deadline for submitting its fiscal year-end audit package to the FAC.
  • Trend: This delay indicates a potential pattern of non-compliance with federal reporting requirements.
  • List: Follow up by reviewing submission processes and implementing measures to ensure timely future submissions.

Finding Text

The District’s fiscal year end June 30, 2025, single audit reporting package was not submitted tothe Federal Audit Clearinghouse (FAC) within the required timeframe. The submission was completed after thedue date established by federal regulations.

Corrective Action Plan

Management concurred with the recommendation. The district will request an earlier start date for the audit and will work towards compiling all documentation needed for a timely audit. Responsible party : Michelle Ortiz

Categories

Reporting

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
  • 1227564 2025-004
    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