EIN: 850218765
UEI: MJS4APR9J673
Audited by: REDW LLC
Oversight agency: 15 [Department of the Interior]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 24, 2026. 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 February 24, 2027 (176 days from today).
What is a management decision? →FAC accepted this audit on August 19, 2025 — management decision was due February 19, 2026.
FAC accepted this audit on August 29, 2024 — management decision was due March 1, 2025.
FAC accepted this audit on December 20, 2023 — management decision was due June 20, 2024.
FAC accepted this audit on October 16, 2022 — management decision was due April 16, 2023.
FAC accepted this audit on August 30, 2021 — management decision was due March 2, 2022.
FAC accepted this audit on September 7, 2020 — management decision was due March 7, 2021.
We noted one of the sixteen tested procurement transactions did not include documentation of price or rate quotations prior to the procurement. Questioned Costs: Known questioned costs of $37,896. Context: The noted procurement transaction, relating to vehicle insurance did not include documentation that quotes were obtained prior to renewing the annual insurance policy. Cause: NAPI 638 procurement policies and procedures were not appropriately adhered to. Effect: Procurement transactions may not comply with Uniform Guidance. Repeat Finding: No. Recommendation: We recommend that NAPI adhere to their policies and procedures to ensure services are procured following Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Interior Federal Program Title: Water Resources on Indian Lands CFDA Number: 15.037 Award Period: 2016 ? 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Guidance Section 200.320 requires that for procurement transactions within the small purchase threshold, price or rate quotations must be obtained from an adequate number of qualified sources. Condition: We noted one of the sixteen tested procurement transactions did not include documentation of price or rate quotations prior to the procurement. Questioned Costs: Known questioned costs of $37,896. Context: The noted procurement transaction, relating to vehicle insurance did not include documentation that quotes were obtained prior to renewing the annual insurance policy. Cause: NAPI 638 procurement policies and procedures were not appropriately adhered to. Effect: Procurement transactions may not comply with Uniform Guidance. Repeat Finding: No. Recommendation: We recommend that NAPI adhere to their policies and procedures to ensure services are procured following Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.
Water Resources on Indian Lands ? CFDA No. 15.037 Recommendation: CLA recommends that the procurement policy be updated to better reflect procurement policies required by the Uniform Guidance. Also recommend that prior to entering into a procurement transaction above the micropurchase threshold, NAPI retains documentation of bids or quotes received, or uses UG approved sole source justification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Policies and Procedures will be updated to reflect recommendation and increased documentation will be acquired when entering into procurement transactions to include, documentation of verbal conversations and detailed justification memos. Name(s) of the contact person(s) responsible for corrective action: Brandy Horner, Controller and Andreana Harrison, Program Analyst Planned completion date for corrective action plan: 05/31/21
FAC accepted this audit on September 3, 2019 — management decision was due March 3, 2020.
FAC accepted this audit on December 2, 2018 — management decision was due June 2, 2019.
2017-001
FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 18, 2016 — management decision was due June 18, 2017.
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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