EIN: 850194359
UEI: FJUVYB5U6MN1
Audited by: REDW LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 9, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 9, 2025 (537 days ago).
What is a management decision? →FAC accepted this audit on September 24, 2023 — management decision was due March 24, 2024.
FAC accepted this audit on December 14, 2022 — management decision was due June 14, 2023.
Criteria: The COVID-19 Coronavirus State and Local Fiscal Recovery Funds were provided to State and Local governments to assist them during the COVID-19 pandemic and was awarded on March 3, 2021. In accordance with the period of performance outlined in the 2021 compliance supplement, the period of performance began March 3, 2021. Condition/Context: During our testing, we selected a sample of 40 costs claimed under the grant. Of the 40 items sampled, we noted three selections which fell outside the period of performance dates of March 3, 2021 and December 31, 2021, the Pueblo of Acoma?s fiscal year end. Two of the sample selections were incurred prior to the start of the period of performance and one sample selection was improperly accrued to December 31, 2021. Upon identification of more than one selection which was incurred prior to the start of the period of performance, the Pueblo of Acoma conducted a detailed analysis to determine the pervasiveness and potential total of error. Based on the analysis, an adjustment was made in the amount of $338,215 to remove expenses claimed under the grant which had a posting date between January 1, 2021 and March 2, 2021. Cause: The Pueblo of Acoma did not have sufficient controls in place for review of expenses claimed under the grant by someone familiar with the period of performance dates. Effect: Due to the lack of sufficient controls, costs could be claimed under a grant outside of the allowable period of performance. Questioned Costs: None Recommendation: We recommend the Pueblo of Acoma develop and implement controls to review the accuracy of the individual grant period of performance compliance requirements.
Show full finding ▾Hide full finding ▴Criteria: The COVID-19 Coronavirus State and Local Fiscal Recovery Funds were provided to State and Local governments to assist them during the COVID-19 pandemic and was awarded on March 3, 2021. In accordance with the period of performance outlined in the 2021 compliance supplement, the period of performance began March 3, 2021. Condition/Context: During our testing, we selected a sample of 40 costs claimed under the grant. Of the 40 items sampled, we noted three selections which fell outside the period of performance dates of March 3, 2021 and December 31, 2021, the Pueblo of Acoma?s fiscal year end. Two of the sample selections were incurred prior to the start of the period of performance and one sample selection was improperly accrued to December 31, 2021. Upon identification of more than one selection which was incurred prior to the start of the period of performance, the Pueblo of Acoma conducted a detailed analysis to determine the pervasiveness and potential total of error. Based on the analysis, an adjustment was made in the amount of $338,215 to remove expenses claimed under the grant which had a posting date between January 1, 2021 and March 2, 2021. Cause: The Pueblo of Acoma did not have sufficient controls in place for review of expenses claimed under the grant by someone familiar with the period of performance dates. Effect: Due to the lack of sufficient controls, costs could be claimed under a grant outside of the allowable period of performance. Questioned Costs: None Recommendation: We recommend the Pueblo of Acoma develop and implement controls to review the accuracy of the individual grant period of performance compliance requirements.
The Pueblo of Acoma Accounting Department with conduct an assessment and revise its internal procedures to implement a process of checks and balances that will be designed to provide reasonable assurance regarding the achievement and reliability of financial data on reports to be accurate, complete, and in compliance with applicable guidelines, laws, policies and procedures.
FAC accepted this audit on August 3, 2021 — management decision was due February 3, 2022.
2019-006
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
2018-002
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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