Finding Text
2023-008 – Inadequate Policies and Procedures (Significant Deficiency in Internal Controls over
Compliance)
Federal Program Information
Federal Award Title and ALN: COVID-19 Coronavirus State and Local Fiscal Recovery Funds, 21.027
Federal Awarding Agency: U.S. Department of the Treasury
Federal Award ID Number: N/A
Federal Award Year: 2023
Federal Award Title and ALN: Formula Grants for Rural Areas and Tribal Transit Program, 20.509
Federal Awarding Agency: U.S. Department of the Transportation
Pass-Through Entity: New Mexico Department of Transportation
Federal Award ID Number: N/A
Federal Award Year: 2023
Condition - The County does not maintain written procedures as required by 2 CFR 200, Subparts D
and E of the Uniform Guidance.
Criteria - Per 2 CFR 200.302(b)(6), Financial Management, the financial management system of each
non-federal entity must provide the following: Written procedures to implement the requirements
of 200.305 Federal Payment.
Per 2 CFR 200.302(b)(7), Financial Management, the financial management system of each nonfederal
entity must provide the following: Written procedures for determining the allowability of
costs in accordance with Subpart E – Cost Principles of this part and the terms and conditions of the
Federal award.
Cause - The County does not have written procedures for the federal program's financial
management requirements.
Effect - Not having written procedures for the aforementioned puts the County in direct violation of
Federal requirements over Federal programs under the Uniform Guidance, which could result in a
loss of programs, funds and/or repayment of federal monies already awarded back to the Federal
government.
Auditor’s Recommendation - The County should establish the required written procedures for
federal monies and have them available to all personnel who work with federal programs.
Views of Responsible Officials and Planned Corrective Action – The County will have written
procedures for the federal program financial management requirements submitted to the Grant
County Board of Commissioners for approval and implemented by all personnel.
Responsible Official – Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director
Timeline and Estimated Completion Date – No later than August 31, 2024.