EIN: 850262072
UEI: VG9NJJ8THR38
Audited by: Pulakos CPAs, PC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 14, 2023. 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 June 14, 2024 (815 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
Advance billings of incurred costs are not allowed. Context: Audit procedures identified that accrued paid time off (PTO) is being billed monthly for all employees allocable to this federal award. Cause: As part of the month-end close, accrued PTO is allocated to all programs. The processes for accumulating costs to bill for reimbursement include these accruals, even though the costs have not been paid to employees. Effect: Accrued PTO is billed in advance of payment, based on the month currently billed. Recommendation: Procedures should be modified to ensure that only incurred and paid costs are being billed to federal awards for reimbursement.
Show full finding ▾Hide full finding ▴2022-001: Advance Billings for Items of Cost Criteria and Condition: Advance billings of incurred costs are not allowed. Context: Audit procedures identified that accrued paid time off (PTO) is being billed monthly for all employees allocable to this federal award. Cause: As part of the month-end close, accrued PTO is allocated to all programs. The processes for accumulating costs to bill for reimbursement include these accruals, even though the costs have not been paid to employees. Effect: Accrued PTO is billed in advance of payment, based on the month currently billed. Recommendation: Procedures should be modified to ensure that only incurred and paid costs are being billed to federal awards for reimbursement.
Planned Corrective Action: In accordance with GAAP, we accrue PTO earned in our financial statements. Some cost reimbursement Federal awards don?t allow accrued PTO reimbursement. Staff will be trained on how to identify the contracts and not include accrued PTO in program expenses. Instead, the accrued PTO will be included in a non-reimbursable federal award cost pool that will be charged to the federal program as the PTO is used. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero
Costs incurred must be allowable in accordance with the terms and conditions of the federal award. Context: Audit procedures identified one transaction where mileage reimbursement costs were allocated to the award incorrectly. Cause: These allocations are formalized in a Personnel Action Form (PAF) for each employee. Mileage is allocated based on the PAF, though mileage should be specifically identifiable to each program. Effect: Mileage costs can be improperly allocated amongst various programs to which an employee is working, resulting in under or overbilled and reimbursed amounts. Recommendation: Costs that are specifically identifiable to a specific program or award should not be allocated but directly charged to the program or award it applies to.
Show full finding ▾Hide full finding ▴2022-002: Allowable Cost ? Mileage Criteria and Condition: Costs incurred must be allowable in accordance with the terms and conditions of the federal award. Context: Audit procedures identified one transaction where mileage reimbursement costs were allocated to the award incorrectly. Cause: These allocations are formalized in a Personnel Action Form (PAF) for each employee. Mileage is allocated based on the PAF, though mileage should be specifically identifiable to each program. Effect: Mileage costs can be improperly allocated amongst various programs to which an employee is working, resulting in under or overbilled and reimbursed amounts. Recommendation: Costs that are specifically identifiable to a specific program or award should not be allocated but directly charged to the program or award it applies to.
Planned Corrective Action: Mileage reimbursement was allocated according to a predetermined cost driver. In the future, mileage will be expensed to the exact Federal award of usage based on mileage logs. Staff will be trained in this procedure. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero
Federal award agreements require quarterly financial reports to be submitted by the fifteenth working day of the month following the quarter of reporting. Context: Audit procedures identified all quarters for fiscal year 2022 where reports were either not submitted within the fifteen-day requirement, Management could not substantiate when they were submitted, or were not submitted at all. Quarterly reporting period ended September 30, 2021 was submitted November 29, 2021. Quarterly reporting period ended December 31, 2021 did not have substantiation for when it was submitted. Quarterly reporting periods ended March 31, 2022 and June 30, 2022 were not submitted. Cause: Management has asserted that due to transitioning staff at the cognizant organization, requests for programmatic activities have occurred less and less. As a result, financial reports were submitted as requested by the cognizant organization. Effect: Adelante is not in compliance with the federal award financial reporting requirements on a quarterly basis. Recommendation: Procedures should be developed to ensure timely submittal and proof of submittal is maintained for quarterly financial reporting requirements.
Show full finding ▾Hide full finding ▴2022-003: Quarterly Financial Report Submissions Criteria and Condition: Federal award agreements require quarterly financial reports to be submitted by the fifteenth working day of the month following the quarter of reporting. Context: Audit procedures identified all quarters for fiscal year 2022 where reports were either not submitted within the fifteen-day requirement, Management could not substantiate when they were submitted, or were not submitted at all. Quarterly reporting period ended September 30, 2021 was submitted November 29, 2021. Quarterly reporting period ended December 31, 2021 did not have substantiation for when it was submitted. Quarterly reporting periods ended March 31, 2022 and June 30, 2022 were not submitted. Cause: Management has asserted that due to transitioning staff at the cognizant organization, requests for programmatic activities have occurred less and less. As a result, financial reports were submitted as requested by the cognizant organization. Effect: Adelante is not in compliance with the federal award financial reporting requirements on a quarterly basis. Recommendation: Procedures should be developed to ensure timely submittal and proof of submittal is maintained for quarterly financial reporting requirements.
Planned Corrective Action: Due to miscommunication, the reporting was not timely submitted for the Senior Meals program. Staff will be retrained to submit required federal reporting by the contractual due date. If there are extenuating circumstances that prevent this, we will obtain approval prior to any deviations. Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Maria Otero
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.
Browse other Single Audit organizations in New Mexico →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
