Finding 8326 (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.

Corrective Action Plan

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

  • 584768 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