Finding 530182 (2024-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-25
Audit: 348271
Organization: Rio Arriba County (NM)
Auditor: Cordova CPAS LLC

AI Summary

  • Core Issue: The County submitted the annual report for the Coronavirus State & Local Fiscal Recovery Fund late, violating the due date set by the U.S. Department of the Treasury.
  • Impacted Requirements: The report was due by April 30, 2024, but was submitted on May 1, 2024, indicating a lack of timely submission processes.
  • Recommended Follow-Up: The County should implement measures to ensure reports are prepared and submitted well in advance of deadlines to avoid future violations.

Finding Text

Federal program information: Funding agency: U.S. Department of the Treasury Title: Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: During our testwork of the Coronavirus State & Local Fiscal Recovery Fund we noted that the annual report was submitted late. Criteria: The Department of the Treasury requires the annual report to be submitted by April 30, 2024 for fiscal year 2024. Questioned Costs: None Cause: The County did not submit the annual report until May 1, 2024, they did not have a process to ensure this was done on time. Effect: The County is in violation of the due date given by the Department of the Treasury. Auditor’s Recommendations: We recommend that the County ensure that they are ready to submit with ample time before the due date so that there are no issues going forward with submitting any reports they are required to submit. Agency Response: Management is in agreement with this finding. The report was due on 4/30/2024 and was submitted 5/1/2024. During final report preparations, additional research needed to be done access to the accounting system was not available remotely at the time, therefore, final submission was 10 hours past the deadline. Proper measures will be taken with the future submissions of this report to ensure it is submitted well within the required deadline.

Corrective Action Plan

Late Submission of Annual Report (Significant Deficiency) Management is in agreement with this finding. The report was due on 4/30/2024 and was submitted 5/1/2024. During final report preparations, additional research needed to be done access to the accounting system was not available remotely at the time, therefore, final submission was 10 hours past the deadline. Proper measures will be taken with the future submissions of this report to ensure it is submitted well within the required deadline.

Categories

Reporting

Other Findings in this Audit

  • 1106624 2024-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.29M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $476,755
16.710 Public Safety Partnership and Community Policing Grants $365,922
14.850 Public Housing Operating Fund $304,793
21.032 Local Assistance and Tribal Consistency Fund $203,646
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $169,686
93.241 State Rural Hospital Flexibility Program $108,338
93.071 Medicare Enrollment Assistance Program $99,732
93.053 Nutrition Services Incentive Program $82,596
14.871 Section 8 Housing Choice Vouchers $69,599
15.227 Distribution of Receipts to State and Local Governments $44,040
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $40,026
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $22,873
12.U01 Law Enforcement, Abiquiu Lake $18,050
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $13,778
10.666 Schools and Roads - Grants to Counties $9,556
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $7,208
93.136 Injury Prevention and Control Research and State and Community Based Programs $1,021