EIN: 850311615
UEI: GB3JMTLL4MS8
Audited by: PATTILLO, BROWN & HILL, LLP
Oversight agency: 84 [Department of Education]
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 March 31, 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 October 1, 2026 (25 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
College submitted FISAP with inaccurate information. PB&H noted that in Section A of Part IV, there were several items that were errantly reported. Total FSEOG recipients who were "Automatic" Zero ERFC studens was reported as 64 while actual number was 65. Total FWS recipients who were less-than-full-time students was reported as 1 while actual number was 6. Total FWS funds distributed to less-than-full-time students was reported as $5,239 while actual amount was $27,856. Total FWS recipients who were "Automatic" Zero EFC students was reported as 4 while actual number was 10. Total FWS funds distributed to "Atuomatic" Zero EFC students was reported as $10,375 while actual amount was $43,233. total unduplicated recipients who were less-than-full-time students was reported as 59 while actual number was63. Total unduplicated recipients who were "Automatic" Zero EFC students was reported as 68 while actual number was 72. Criteria: By October 1st of each year (or the date established by a Federal Register announcement), an institution must electronically submit its FISAP via the COD website. The Fiscal Operations Report will cover the most recently completed award year (award years run from July 1 to June 30) and the Application to Participate is for the award year subsequent to the current award year. Effect: The College is reporting inaccurate information that could affect future funding. Cause: When the College entered the information form their final draft of supporting documentation into the FISAP, some fields were missed and the values from a previous draft of the supporting documentation were not updated. These incorrect values were not identified upon review of the report prior to submission. Auditor's Recommendation: We recommend the College review the FISAP requirements and implement additional review procedures to ensure the amounts reported in the FISAP are accurate and agree to supporting documents. Management Response: Management concurs with this finding. Preliminary FISAP data was ented into the Campus Based System (CBS) in order to perform built-in validation checks in CBS. The erroneous data was based on a Banner-gernated FISAP reported dated 8/21/2024. The final FISAP data was entered using a Banner report generated 09/26/2024 but the fields reference within the finding were not enterd when finalizing the data. Institutions are allowed to make corrections to the FISAP until December 15th each calendar year. Once identified, the corrections were submitted on 10/24/2024. Responsible Party: Financial Aid Director Timeline for Corrective Action: Immediate. The corrected FISAP was submitted 10/24/2024. Future submissions (next due September 30th 2025) will include supplemental review of FISAP data by the Assistant Financial Aid Director or another qualified party to ensure data entry errors are identified before final submission.
Show full finding ▾Hide full finding ▴2024-001 Compliance Requirements Over Reporting-Fiscal Operations Report and Application to Participate (FISAP) (Other Non-Compliance) Federal Agency: Department of Education Federal Program: Student Financial Assistance Cluster Assistance Listing Nos: 84.007 - Federal Supplemental Educational Opportunity Grants 84.033 - Federal Work-Study Program 84.063 - Federal Pell Grant Program 84.268 - Federal District Student Loans Award Period: July 1, 2023 to June 30, 2024 Condition: College submitted FISAP with inaccurate information. PB&H noted that in Section A of Part IV, there were several items that were errantly reported. Total FSEOG recipients who were "Automatic" Zero ERFC studens was reported as 64 while actual number was 65. Total FWS recipients who were less-than-full-time students was reported as 1 while actual number was 6. Total FWS funds distributed to less-than-full-time students was reported as $5,239 while actual amount was $27,856. Total FWS recipients who were "Automatic" Zero EFC students was reported as 4 while actual number was 10. Total FWS funds distributed to "Atuomatic" Zero EFC students was reported as $10,375 while actual amount was $43,233. total unduplicated recipients who were less-than-full-time students was reported as 59 while actual number was63. Total unduplicated recipients who were "Automatic" Zero EFC students was reported as 68 while actual number was 72. Criteria: By October 1st of each year (or the date established by a Federal Register announcement), an institution must electronically submit its FISAP via the COD website. The Fiscal Operations Report will cover the most recently completed award year (award years run from July 1 to June 30) and the Application to Participate is for the award year subsequent to the current award year. Effect: The College is reporting inaccurate information that could affect future funding. Cause: When the College entered the information form their final draft of supporting documentation into the FISAP, some fields were missed and the values from a previous draft of the supporting documentation were not updated. These incorrect values were not identified upon review of the report prior to submission. Auditor's Recommendation: We recommend the College review the FISAP requirements and implement additional review procedures to ensure the amounts reported in the FISAP are accurate and agree to supporting documents. Management Response: Management concurs with this finding. Preliminary FISAP data was ented into the Campus Based System (CBS) in order to perform built-in validation checks in CBS. The erroneous data was based on a Banner-gernated FISAP reported dated 8/21/2024. The final FISAP data was entered using a Banner report generated 09/26/2024 but the fields reference within the finding were not enterd when finalizing the data. Institutions are allowed to make corrections to the FISAP until December 15th each calendar year. Once identified, the corrections were submitted on 10/24/2024. Responsible Party: Financial Aid Director Timeline for Corrective Action: Immediate. The corrected FISAP was submitted 10/24/2024. Future submissions (next due September 30th 2025) will include supplemental review of FISAP data by the Assistant Financial Aid Director or another qualified party to ensure data entry errors are identified before final submission.
Santa Fe Community College respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS III – Federal Award Findings 2024-001 – Compliance Requirements Over Reporting-Fiscal Operations Report and Application to Participate (FISAP) (Other Non-Compliance) Responsible Party: Nick Telles – Vice President of Finance and Jacob Pacheco – Chief Financial Officer and Financial Aid Director. Corrective Action Plan: Management concurs with this finding. Preliminary FISAP was entered into the Campus Based System (CBS) in order to perform built-in validation checks in CBA. The erroneous data was based on a Banner-generated FISAP report dated 8/21/2024. The final FISAP data was entered using a Banner reported generated 09/26/2024 but the field referenced within the finding were not entered when finalizing the data. Institutions are allowed to make corrections to the FISAP until December 15th each calendar year. Once identified, the corrections were submitted on 10/24/2024. Anticipated Completion Date: June 30, 2025 If there are any questions regarding this plan, please call Nick Telles at 505-428-1161 or email at nick.telles@sfcc.edu or Jacob Pacheco at 505-428-1814 or email at jacob.pacheco@sfcc.edu.
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
FAC accepted this audit on February 22, 2023 — management decision was due August 22, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
FAC accepted this audit on February 17, 2021 — management decision was due August 17, 2021.
FAC accepted this audit on March 3, 2020 — management decision was due September 3, 2020.
FAC accepted this audit on February 3, 2019 — management decision was due August 3, 2019.
FAC accepted this audit on March 22, 2018 — management decision was due September 22, 2018.
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 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.
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.
