Finding Text
2022-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) - Repeated
Federal Program Information Title: WIA/WIOA Cluster
Agency: U.S. Department of Labor
Pass Through: New Mexico Department of Workforce Solutions
Assistance Listings Number: 17.258, 17.259, 17.277, and 17.278
Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period.
Management’s Progress in 2022: The Board did not make progress towards resolving this prior year finding.
Criteria
2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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.
Effect
Late reporting could cause additional oversight or restriction by certain State entities, including the Board’s direct oversight entity (New Mexico Department of Workforce Solutions).
Cause
Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.