FAC Explorer

Finding 555472 (2024-008)

-
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-04-19
Audit: 354003
Organization: Grant County (NM)
Auditor: Hinkle & Landers

AI Summary

  • Core Issue: The County submitted the data collection form late, missing the March 31, 2024 deadline.
  • Impacted Requirements: Non-compliance with 2 CFR 200.512(a)(1) regarding timely submission of audit reports and data collection forms.
  • Recommended Follow-up: Collaborate with auditors to ensure timely completion of audits for future data collection submissions.

Finding Text

2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024. Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.

Categories

Reporting

Other Findings in this Audit

  • 555420 2024-002
    Material Weakness Repeat
  • 555421 2024-002
    Material Weakness Repeat
  • 555422 2024-002
    Material Weakness Repeat
  • 555423 2024-002
    Material Weakness Repeat
  • 555424 2024-002
    Material Weakness Repeat
  • 555425 2024-002
    Material Weakness Repeat
  • 555426 2024-002
    Material Weakness Repeat
  • 555427 2024-002
    Material Weakness Repeat
  • 555428 2024-002
    Material Weakness Repeat
  • 555429 2024-002
    Material Weakness Repeat
  • 555430 2024-002
    Material Weakness Repeat
  • 555431 2024-002
    Material Weakness Repeat
  • 555432 2024-002
    Material Weakness Repeat
  • 555433 2024-002
    Material Weakness Repeat
  • 555434 2024-002
    Material Weakness Repeat
  • 555435 2024-002
    Material Weakness Repeat
  • 555436 2024-002
    Material Weakness Repeat
  • 555437 2024-002
    Material Weakness Repeat
  • 555438 2024-002
    Material Weakness Repeat
  • 555439 2024-005
    Significant Deficiency Repeat
  • 555440 2024-005
    Significant Deficiency Repeat
  • 555441 2024-005
    Significant Deficiency Repeat
  • 555442 2024-005
    Significant Deficiency Repeat
  • 555443 2024-005
    Significant Deficiency Repeat
  • 555444 2024-005
    Significant Deficiency Repeat
  • 555445 2024-005
    Significant Deficiency Repeat
  • 555446 2024-005
    Significant Deficiency Repeat
  • 555447 2024-005
    Significant Deficiency Repeat
  • 555448 2024-005
    Significant Deficiency Repeat
  • 555449 2024-005
    Significant Deficiency Repeat
  • 555450 2024-005
    Significant Deficiency Repeat
  • 555451 2024-005
    Significant Deficiency Repeat
  • 555452 2024-005
    Significant Deficiency Repeat
  • 555453 2024-005
    Significant Deficiency Repeat
  • 555454 2024-005
    Significant Deficiency Repeat
  • 555455 2024-005
    Significant Deficiency Repeat
  • 555456 2024-005
    Significant Deficiency Repeat
  • 555457 2024-005
    Significant Deficiency Repeat
  • 555458 2024-006
    Significant Deficiency Repeat
  • 555459 2024-006
    Significant Deficiency Repeat
  • 555460 2024-006
    Significant Deficiency Repeat
  • 555461 2024-006
    Significant Deficiency Repeat
  • 555462 2024-006
    Significant Deficiency Repeat
  • 555463 2024-006
    Significant Deficiency Repeat
  • 555464 2024-007
    Material Weakness Repeat
  • 555465 2024-007
    Material Weakness Repeat
  • 555466 2024-007
    Material Weakness Repeat
  • 555467 2024-007
    Material Weakness Repeat
  • 555468 2024-008
    -
  • 555469 2024-008
    -
  • 555470 2024-008
    -
  • 555471 2024-008
    -
  • 555473 2024-008
    -
  • 555474 2024-008
    -
  • 555475 2024-008
    -
  • 555476 2024-008
    -
  • 555477 2024-008
    -
  • 555478 2024-008
    -
  • 555479 2024-008
    -
  • 555480 2024-008
    -
  • 555481 2024-008
    -
  • 555482 2024-008
    -
  • 555483 2024-008
    -
  • 555484 2024-008
    -
  • 555485 2024-008
    -
  • 555486 2024-008
    -
  • 555487 2024-015
    Significant Deficiency
  • 555488 2024-015
    Significant Deficiency
  • 555489 2024-015
    Significant Deficiency
  • 555490 2024-015
    Significant Deficiency
  • 1131862 2024-002
    Material Weakness Repeat
  • 1131863 2024-002
    Material Weakness Repeat
  • 1131864 2024-002
    Material Weakness Repeat
  • 1131865 2024-002
    Material Weakness Repeat
  • 1131866 2024-002
    Material Weakness Repeat
  • 1131867 2024-002
    Material Weakness Repeat
  • 1131868 2024-002
    Material Weakness Repeat
  • 1131869 2024-002
    Material Weakness Repeat
  • 1131870 2024-002
    Material Weakness Repeat
  • 1131871 2024-002
    Material Weakness Repeat
  • 1131872 2024-002
    Material Weakness Repeat
  • 1131873 2024-002
    Material Weakness Repeat
  • 1131874 2024-002
    Material Weakness Repeat
  • 1131875 2024-002
    Material Weakness Repeat
  • 1131876 2024-002
    Material Weakness Repeat
  • 1131877 2024-002
    Material Weakness Repeat
  • 1131878 2024-002
    Material Weakness Repeat
  • 1131879 2024-002
    Material Weakness Repeat
  • 1131880 2024-002
    Material Weakness Repeat
  • 1131881 2024-005
    Significant Deficiency Repeat
  • 1131882 2024-005
    Significant Deficiency Repeat
  • 1131883 2024-005
    Significant Deficiency Repeat
  • 1131884 2024-005
    Significant Deficiency Repeat
  • 1131885 2024-005
    Significant Deficiency Repeat
  • 1131886 2024-005
    Significant Deficiency Repeat
  • 1131887 2024-005
    Significant Deficiency Repeat
  • 1131888 2024-005
    Significant Deficiency Repeat
  • 1131889 2024-005
    Significant Deficiency Repeat
  • 1131890 2024-005
    Significant Deficiency Repeat
  • 1131891 2024-005
    Significant Deficiency Repeat
  • 1131892 2024-005
    Significant Deficiency Repeat
  • 1131893 2024-005
    Significant Deficiency Repeat
  • 1131894 2024-005
    Significant Deficiency Repeat
  • 1131895 2024-005
    Significant Deficiency Repeat
  • 1131896 2024-005
    Significant Deficiency Repeat
  • 1131897 2024-005
    Significant Deficiency Repeat
  • 1131898 2024-005
    Significant Deficiency Repeat
  • 1131899 2024-005
    Significant Deficiency Repeat
  • 1131900 2024-006
    Significant Deficiency Repeat
  • 1131901 2024-006
    Significant Deficiency Repeat
  • 1131902 2024-006
    Significant Deficiency Repeat
  • 1131903 2024-006
    Significant Deficiency Repeat
  • 1131904 2024-006
    Significant Deficiency Repeat
  • 1131905 2024-006
    Significant Deficiency Repeat
  • 1131906 2024-007
    Material Weakness Repeat
  • 1131907 2024-007
    Material Weakness Repeat
  • 1131908 2024-007
    Material Weakness Repeat
  • 1131909 2024-007
    Material Weakness Repeat
  • 1131910 2024-008
    -
  • 1131911 2024-008
    -
  • 1131912 2024-008
    -
  • 1131913 2024-008
    -
  • 1131914 2024-008
    -
  • 1131915 2024-008
    -
  • 1131916 2024-008
    -
  • 1131917 2024-008
    -
  • 1131918 2024-008
    -
  • 1131919 2024-008
    -
  • 1131920 2024-008
    -
  • 1131921 2024-008
    -
  • 1131922 2024-008
    -
  • 1131923 2024-008
    -
  • 1131924 2024-008
    -
  • 1131925 2024-008
    -
  • 1131926 2024-008
    -
  • 1131927 2024-008
    -
  • 1131928 2024-008
    -
  • 1131929 2024-015
    Significant Deficiency
  • 1131930 2024-015
    Significant Deficiency
  • 1131931 2024-015
    Significant Deficiency
  • 1131932 2024-015
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.032 Local Assistance and Tribal Consistency Fund $2.13M
21.027 Coronavirus State and Local Fiscal Recovery Funds $479,697
20.509 Formula Grants for Rural Areas and Tribal Transit Program $446,652
10.665 Schools and Roads - Grants to States $352,656
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $292,155
10.923 Emergency Watershed Protection Program $279,085
16.540 Juvenile Justice and Delinquency Prevention $206,707
11.307 Economic Adjustment Assistance $78,667
16.738 Edward Byrne Memorial Justice Assistance Grant Program $68,394
10.664 Cooperative Forestry Assistance $16,730
97.067 Homeland Security Grant Program $15,255
97.039 Hazard Mitigation Grant $13,002