Finding 584768 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-12
Audit: 11159
Organization: Rocky Mountain Youth Corps (NM)
Auditor: Pulakos CPAS PC

AI Summary

  • Core Issue: The program failed to submit federal financial reports on time, missing the deadline by 16 days.
  • Impacted Requirements: Compliance with the semi-annual reporting requirement as per the grant agreement was not met.
  • Recommended Follow-up: Implement a calendar tracking tool to monitor and ensure timely submission of all federal reports.

Finding Text

Financial Reporting - AmeriCorps Program – Assistance Listing No. 94.006; Grant No. 23-631-7004-00064; Grant Period: Year ended June 30, 2023; Pass-through entity name: New Mexico Department of Workforce Solutions Criteria and Condition: In accordance with the contracted agreement, federal financial reports are required to be submitted semi-annually, no later than 25 days after the reporting period ends. The program has not complied with this requirement. Context: Audit procedures identified the report for the period ended March 31, 2023 was due by April 30, 2023. The report was filed on May 16, 2023. Cause: Program employees did not request an extension to file in order to accumulate all applicable contract costs for the reporting period and the report was filed late. Effect: The program did not comply with applicable compliance requirements. Questioned Costs: This finding does not result in questioned costs. Recommendation: Procedures should be developed to ensure filing of applicable federal reports within the compliance period. Views of Responsible Officials and Planned Corrective Actions: The responsible officials plan on utilizing a calendar tracking tool for reporting deadlines to ensure reports are being submitted on time within the guidelines of the agreements.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 8326 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $608,878
15.546 Youth Conservation Program $122,296
93.959 Block Grants for Prevention and Treatment of Substance Abuse $106,600
15.676 Youth Engagement, Education, and Employment Programs $78,665
15.931 Conservation Activities by Youth Service Organizations $26,472
94.006 Americorps $17,189
15.243 Youth Conservation Opportunities on Public Lands $6,856