Finding 9142 (2023-003)

Significant Deficiency

Requirement

Questioned Costs

Year

2023

Accepted

2024-01-19

Audit: 12487

Organization: Valencia County (NM)

Auditor: Kubiak Melton & Associates

AI Summary

Issue: A purchase order (PO) was missing for a fire truck purchase in one of the tested samples.
Trend: This highlights a potential pattern of non-compliance with procurement processes.
Follow-up: Review and reinforce the importance of issuing POs for all purchases to ensure compliance.

Finding Text

In one instance, out of 44 expenditure samples tested, a PO was not issued for a purchase of a fire truck.

Corrective Action Plan

Responsible party: Loretta Trujillo; Finance will distribute the budget and accounting manual and provide training to all supervisors and directors; purchases such as this are not allowable and will not occur again

Other Findings in this Audit

585584 2023-003

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$2.40M
97.067	Shsgp 2021	$241,911
97.067	Shsgp 2020	$182,448
20.205	Highway Planning and Construction- Meadow Lake Rd Project	$181,716
16.738	Edward Byrne Memorial Justice Assistance Grant Program - Crit	$74,812
93.045	Older Americans Program - Title III-C1	$71,753
16.034	Covid-19 Coronavirus Emergency Supplemental Funding Program	$64,950
93.044	Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers	$48,543
93.045	Older Americans Program - Title III-C2	$38,556
97.042	Emergency Management Performance Grants (empg) - Em Salary	$38,241
16.738	Edward Byrne Memorial Justice Assistance Grant Program - Jag 2022	$27,080
16.606	State Criminal Alien Assistance Program (scaap)	$7,681
93.045	Covid-19 Older Americans Program - Title III-C2 Arpa	$6,095
16.607	Bulletproof Vest Partnership Program-	$5,030
20.608	Minimum Penalties for Repeat Offenders for Driving While Intoxicated- Traffic Safety Grant	$400