Finding Text
2023 – 003 LATE FILING OF DATA COLLECTION FORM
U.S. DEPARTMENTS OF EDUCATION
Federal Assistance No. 84.425C, D, U, and W
COVID-19: Education Stabilization Fund
Passthrough Agency: New Mexico Public Education Department
Award Period: July 1, 2021 – June 30, 2022
Reporting
U.S. DEPARTMENTS OF AGRICULTURE
Federal Assistance No. 10.553 and 10.555
Child Nutrition Cluster
Passthrough Agency: New Mexico Public Education Department
Award Period: July 1, 2021 – June 30, 2022
Reporting
Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date
of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was
released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted
on July 10, 2023.
Criteria: CODE OF FEDERAL REGULATIONS
Title 2 Grants and Agreements:
§ 200.512 Report Submission
The audit must be completed and the data collection form and 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 or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District
was not incompliance with the reporting requirements of the Uniform Guidance.
Questioned Cost: N/A
Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time
to allow for the filing of the data collection by March 30, 2023.
Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is
progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely
completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the
yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.