Finding Text
Federal Program Title(s):
ALN 14.267 – Continuum of Care Program
ALN 16.575 - Crime Victim Assistance
Federal Agencies:
Department of Housing and Urban Development (ALN 14.267)
Department of Justice (ALN 16.575)
Pass-Through Agencies:
New Mexico Crime Victims Reparation Commission (ALN 16.575)
Award Numbers and Periods:
NM0056L6B012001 (7/1/2021-6/30/2022) (14.267)
NM0129D6B011901 (11/1/2020-10/31/2021) (14.267)
NM0129D6B012002 (11/1/2021-10/31/2022) (14.267)
2021-VA-979 (10/1/2020-9/30/2021) (16.575)
2022-VA-180 (10/1/2021-9/30/2022) (16.575)
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Per §200.309 Period of Performance, a non-federal entity may
charge to the Federal Award only allowable costs incurred during the period of performance.
Condition: During our testing, we noted VSS did not comply with the period of performance
requirements.
Context and Questioned Costs: During our testwork over period of performance we noted the
following:
(14.267) We noted that 8 of the 35 tested transactions were partially outside the period of
performance. Total Questioned Costs of $4,851.
(16.575) We noted that 6 of the 14 tested transactions were partially outside the period of
performance. Total Questioned Costs of $74.
Cause: Lack of established controls and procedures over period of performance requirements.
Effect: Possible noncompliance with federal requirements and charging costs to unavailable funds
outside the period of performance. Repeat Finding: 2021-005
Recommendation: We recommend that VSS reviews the current financial policies and procedures in
order to better serve the organization in documenting compliance with federal cost principals and
requirements.
Views of responsible officials: VSS agrees with CLA in creating internal controls over reviewing year
end entries. We have hired an accountant, in addition to our Finance Director and Finance Coordinator
to create a system of posting and review.