EIN: 850478248
UEI: H9YRS1EB78F6
Audited by: CliftonLarsonAllen, LLP
Oversight agency: 15 [Department of the Interior]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 21, 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 August 21, 2024 (739 days ago).
What is a management decision? →FAC accepted this audit on January 19, 2023 — management decision was due July 19, 2023.
FAC accepted this audit on January 19, 2022 — management decision was due July 19, 2022.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
FAC accepted this audit on January 16, 2020 — management decision was due July 16, 2020.
2019-004 (Previously 2017-002) Federal Program Cash Management - Repeated and Modified Federal Program: CFDA 15.427 ? Office of Natural Resources Revenue Federal Agency: U.S. Department of Interior Federal Award Number/Year: D12AC00006/2018 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Questioned Costs: $0 Condition/Context: During our single audit testwork over cash management, we noted that 9 out of 12 requests for reimbursements were not submitted within 60 days of period end. Management?s Progress for Repeat Finding 2017-002: See management?s response Criteria: Requests for reimbursement are due within 60 days of period end per the grant agreement. Cause: Management oversight and staffing vacancies. Effect: Noncompliance with federal requirements. Repeat Finding: Yes, prior year 2018-006 Auditors? Recommendation:We recommend management establish procedures to ensure timely reimbursement submissions. Management?s Response: The Administrative Services Division has made significant efforts to hire qualified staff to fill multiple vacancies. Training is required for new employees to perform job duties and ensure timeliness and continuity of service. Specific roles have been assigned to the appropriate staff for adequate task ownership and accountability with respect to meeting federally mandated timelines. The Chief Financial Officer and the Financial Services Bureau Chief will work closely with staff to ensure federally mandated reimbursement timelines are met. Additionally, the Chief Financial Officer will work with the Department?s Office of Internal Audit team to create a procedure to document the Federal reimbursement request process.
Show full finding ▾Hide full finding ▴2019-004 (Previously 2017-002) Federal Program Cash Management - Repeated and Modified Federal Program: CFDA 15.427 ? Office of Natural Resources Revenue Federal Agency: U.S. Department of Interior Federal Award Number/Year: D12AC00006/2018 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Questioned Costs: $0 Condition/Context: During our single audit testwork over cash management, we noted that 9 out of 12 requests for reimbursements were not submitted within 60 days of period end. Management?s Progress for Repeat Finding 2017-002: See management?s response Criteria: Requests for reimbursement are due within 60 days of period end per the grant agreement. Cause: Management oversight and staffing vacancies. Effect: Noncompliance with federal requirements. Repeat Finding: Yes, prior year 2018-006 Auditors? Recommendation:We recommend management establish procedures to ensure timely reimbursement submissions. Management?s Response: The Administrative Services Division has made significant efforts to hire qualified staff to fill multiple vacancies. Training is required for new employees to perform job duties and ensure timeliness and continuity of service. Specific roles have been assigned to the appropriate staff for adequate task ownership and accountability with respect to meeting federally mandated timelines. The Chief Financial Officer and the Financial Services Bureau Chief will work closely with staff to ensure federally mandated reimbursement timelines are met. Additionally, the Chief Financial Officer will work with the Department?s Office of Internal Audit team to create a procedure to document the Federal reimbursement request process.
Office of Natural Resources Revenue ? CFDA No. 15.427, Cash Management (Significant Deficiency and Instance of Noncompliance)- Repeated and Modified Recommendation: We recommend management establish procedures to ensure timely reimbursement submissions The Department concurs with the finding. Action planned/taken in response to finding: The Administrative Services Division has made significant efforts to hire qualified staff to fill multiple vacancies. Training is required for new employees to perform job duties and ensure timeliness and continuity of service. Specific roles have been assigned to the appropriate staff for adequate task ownership and accountability with respect to meeting federally mandated timelines. The Chief Financial Officer and the Financial Services Bureau Chief will work closely with staff to ensure federally mandated reimbursement timelines are met. Additionally, the Chief Financial Officer will work with the Department?s Office of Internal Audit team to create a procedure to document the Federal reimbursement request process. Name(s) of the contact person(s) responsible for corrective action: Miranda Ntoko, CFO Planned completion date for corrective action plan: June 30, 2019
2018-006
2019-005 Allowable Costs Federal Program: CFDA 15.427 ? Office of Natural Resources Revenue Federal Agency: U.S. Department of Interior Federal Award Number/Year: D12AC00006/2018 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Questioned Costs: $50.20 Condition/Context: During our review of general disbursements, we noted 1 out of 14 disbursements tested was for a travel reimbursement in which an employee was reimbursed $1,055.20, however the supporting receipts totaled $1,005. Criteria: Charges are to be supported by appropriate documentation and correctly charged as to account, amount, and period. Cause: Management oversight. Effect: Noncompliance with federal requirements. Repeat Finding: No Auditors? Recommendation: We recommend management implement a procedure to ensure all reimbursed costs are reconciled to supporting documentation. Management?s Response: The Financial Services Bureau within the Administrative Services Division has had significant employee turnover within the last year. Staff also were not provided adequate training on every aspect of their jobs. Management has made significant progress in hiring experienced staff who are currently undergoing training to avoid such errors in the future. More emphasis will be placed on transaction review at all levels prior to submission for reimbursement. The Chief Financial Officer, the Financial Services Bureau Chief, the Accounts Payable Supervisor, and the Grant Accountant are working with the Department?s Office of Internal Audit finalize accounts payable procedures, which include adequate internal control mechanisms including reconciliation of reimbursement amounts to supporting documentation. The new procedures are expected to be finalized by June 30, 2020.
Show full finding ▾Hide full finding ▴2019-005 Allowable Costs Federal Program: CFDA 15.427 ? Office of Natural Resources Revenue Federal Agency: U.S. Department of Interior Federal Award Number/Year: D12AC00006/2018 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Questioned Costs: $50.20 Condition/Context: During our review of general disbursements, we noted 1 out of 14 disbursements tested was for a travel reimbursement in which an employee was reimbursed $1,055.20, however the supporting receipts totaled $1,005. Criteria: Charges are to be supported by appropriate documentation and correctly charged as to account, amount, and period. Cause: Management oversight. Effect: Noncompliance with federal requirements. Repeat Finding: No Auditors? Recommendation: We recommend management implement a procedure to ensure all reimbursed costs are reconciled to supporting documentation. Management?s Response: The Financial Services Bureau within the Administrative Services Division has had significant employee turnover within the last year. Staff also were not provided adequate training on every aspect of their jobs. Management has made significant progress in hiring experienced staff who are currently undergoing training to avoid such errors in the future. More emphasis will be placed on transaction review at all levels prior to submission for reimbursement. The Chief Financial Officer, the Financial Services Bureau Chief, the Accounts Payable Supervisor, and the Grant Accountant are working with the Department?s Office of Internal Audit finalize accounts payable procedures, which include adequate internal control mechanisms including reconciliation of reimbursement amounts to supporting documentation. The new procedures are expected to be finalized by June 30, 2020.
Office of Natural Resources Revenue ? CFDA No. 15.427, Allowable Costs Recommendation: We recommend management establish procedures to ensure timely reimbursement submissions. The Department concurs with the finding. Action taken in response to finding: The Financial Services Bureau within the Administrative Services Division has had significant employee turnover within the last year. Staff also were not provided adequate training on every aspect of their jobs. Management has made significant progress in hiring experienced staff who are currently undergoing training to avoid such errors in the future. More emphasis will be placed on transaction review at all levels prior to submission for reimbursement. The Chief Financial Officer, the Financial Services Bureau Chief, the Accounts Payable Supervisor, and the Grant Accountant are working with the Department?s Office of Internal Audit finalize accounts payable procedures, which include adequate internal control mechanisms including reconciliation of reimbursement amounts to supporting documentation. The new procedures are expected to be finalized by June 30, 2020. Name(s) of the contact person(s) responsible for corrective action: Miranda Ntoko, CFO Planned completion date for corrective action plan: June 30, 2020
FAC accepted this audit on February 21, 2019 — management decision was due August 21, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 4, 2018 — management decision was due September 4, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 9, 2017 — management decision was due August 9, 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 →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
