EIN: 850866980
UEI: HFJUJCE98WV2
Audited by: JARAMILLO ACCOUNTING GROUP LLC
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 July 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 January 24, 2027 (142 days from today).
What is a management decision? →2024-001 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency:U.S. Department of Health and Human Services Federal Program Title & Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition UVNR did not submit its Single Audit reporting package, including the audited financial statements, data collection form, schedule of findings and questioned costs, summary schedule of prior audit findings, and corrective action plan, within the required filing period. For the year ended December 31, 2024, the reporting package was required to be submitted no later than September 30, 2025. Criteria Title 2 CFR § 200.512 requires the audit, data collection form, and reporting package to be submitted to the Federal Audit Clearinghouse within the earlier of: 30 calendar days after the auditee receives the auditor’s reports; or Nine months after the end of the audit period. Accordingly, UVNR’s reporting package for the year ended December 31, 2024, was due no later than September 30, 2025. Effect The Single Audit reporting package was not available timely to Federal agencies, pass-through entities, grantors, and other users of the audit reports. Late submission may result in additional oversight, restrictions on Federal awards, delayed grant funding, or other actions by Federal agencies or pass-through entities. UVNR was not in compliance with the reporting requirements of 2 CFR § 200.512. Cause UVNR did not have adequate procedures to ensure that year-end financial records, the Schedule of Expenditures of Federal Awards, audit schedules, and supporting documentation were prepared and provided timely. The Organization also did not have an effective process to monitor the Federal Audit Clearinghouse filing deadline and the status of the audit.
Show full finding ▾Hide full finding ▴2024-001 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency:U.S. Department of Health and Human Services Federal Program Title & Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition UVNR did not submit its Single Audit reporting package, including the audited financial statements, data collection form, schedule of findings and questioned costs, summary schedule of prior audit findings, and corrective action plan, within the required filing period. For the year ended December 31, 2024, the reporting package was required to be submitted no later than September 30, 2025. Criteria Title 2 CFR § 200.512 requires the audit, data collection form, and reporting package to be submitted to the Federal Audit Clearinghouse within the earlier of: 30 calendar days after the auditee receives the auditor’s reports; or Nine months after the end of the audit period. Accordingly, UVNR’s reporting package for the year ended December 31, 2024, was due no later than September 30, 2025. Effect The Single Audit reporting package was not available timely to Federal agencies, pass-through entities, grantors, and other users of the audit reports. Late submission may result in additional oversight, restrictions on Federal awards, delayed grant funding, or other actions by Federal agencies or pass-through entities. UVNR was not in compliance with the reporting requirements of 2 CFR § 200.512. Cause UVNR did not have adequate procedures to ensure that year-end financial records, the Schedule of Expenditures of Federal Awards, audit schedules, and supporting documentation were prepared and provided timely. The Organization also did not have an effective process to monitor the Federal Audit Clearinghouse filing deadline and the status of the audit.
Recommendation We recommend that UVNR strengthen its financial close and audit preparation procedures by: - Establishing a formal year-end closing and Single Audit calendar; - Assigning responsibility for preparing the financial statements, SEFA, and audit schedules; - Monitoring audit requests and outstanding documentation throughout the audit; - Establishing internal deadlines sufficiently in advance of the Federal Audit Clearinghouse deadline; and - Providing requested documentation to the auditor by agreed-upon dates to allow sufficient time to complete and file the audit timely. Management Response Corrective Action: Management agrees with the finding, and we recognize the importance of strengthening the year-end financial close and audit preparation process to ensure timely completion of the annual audit and Single Audit. The late completion of the audit, and consequently the late filing of the Data Collection Form, resulted from a combination of circumstances, including challenges encountered during UVNR’s audit preparation process, as well as staff transitions within both the UVNR's outsourced accounting firm and our auditing firm during the same period. To address the finding, UVNR will implement a formal year-end closing and Single Audit calendar that establishes key milestones, internal deadlines, and assigned responsibilities for all financial reporting and audit-related activities. Specific staff will be designated as responsible for the preparation and review of the financial statements, Schedule of Expenditures of Federal Awards (SEFA), and all required audit schedules and supporting documentation. Management will also implement a centralized process for tracking auditor requests and monitoring the status of outstanding documentation throughout the audit to ensure timely responses. Internal deadlines will be established well in advance of the Federal Audit Clearinghouse filing deadline to provide sufficient time for management review, auditor fieldwork, resolution of audit questions, and final report issuance. These corrective actions are intended to improve the efficiency of the financial close process, strengthen accountability, and ensure that future audits are completed and submitted within all required deadlines. Many of the recommendations have been established and are being implemented for the upcoming 2025 annual and Single Audit to ensure we meet the Federal Audit Clearinghouse deadline in September 2026. Due Date of Completion July 31, 2026 Responsible Party(ies) Co-Executive Directors
2024-002 PAYROLL TIMESHEET REVIEW AND APPROVAL Federal Agency:U.S. Department of Health and Human Services Federal Program Title & Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Allowable Costs Questioned Costs: None Condition During our testing of 55 payroll transactions charged to the SAMHSA program, we identified the following exceptions: 1. One of 55 sampled payroll transactions had two inconsistent timesheets. One timesheet was a signed PDF showing 13 hours, while an unsigned Excel timesheet showed 25 hours. The employee was paid based on the 25 hours reflected in the unsigned Excel timesheet. The timesheet used to process payroll did not contain the required manager’s approval; therefore, UVNR could not demonstrate supervisory approval of the hours paid. 2. One of 55 sampled payroll transactions contained a clerical error in the calculation of total hours. The timesheet reflected a total of 12 hours; however, the correct total was 14 hours. The error resulted in the employee being underpaid by two hours, and no subsequent correction was requested or processed. Criteria Title 2 CFR § 200.430 requires charges to Federal awards for salaries and wages to be based on records that accurately reflect the work performed. Such records must be supported by a system of internal control that provides reasonable assurance that personnel costs are accurate, allowable, and properly allocated to the Federal award. UVNR’s payroll control also requires timesheets and applicable leave records to be reviewed and approved by appropriate personnel before payroll is processed. Effect UVNR could not demonstrate that all hours paid and charged to the Federal program were supported by properly reviewed and approved time records. In addition, the clerical error resulted in an employee underpayment that was not subsequently corrected. Failure to maintain consistent review and approval procedures increases the risk that payroll expenses charged to Federal programs may be inaccurate, unsupported, improperly allocated, or result in employee overpayments or underpayments. Cause UVNR did not consistently ensure that the final timesheet used to process payroll was reviewed and approved. Additionally, the payroll review process did not include an adequate independent verification of timesheet calculations or a formal procedure to identify, document, and correct payroll discrepancies.
Show full finding ▾Hide full finding ▴2024-002 PAYROLL TIMESHEET REVIEW AND APPROVAL Federal Agency:U.S. Department of Health and Human Services Federal Program Title & Assistance Listing Number: 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Type of Finding: Significant Deficiency and Other Non-compliance Compliance Area: Allowable Costs Questioned Costs: None Condition During our testing of 55 payroll transactions charged to the SAMHSA program, we identified the following exceptions: 1. One of 55 sampled payroll transactions had two inconsistent timesheets. One timesheet was a signed PDF showing 13 hours, while an unsigned Excel timesheet showed 25 hours. The employee was paid based on the 25 hours reflected in the unsigned Excel timesheet. The timesheet used to process payroll did not contain the required manager’s approval; therefore, UVNR could not demonstrate supervisory approval of the hours paid. 2. One of 55 sampled payroll transactions contained a clerical error in the calculation of total hours. The timesheet reflected a total of 12 hours; however, the correct total was 14 hours. The error resulted in the employee being underpaid by two hours, and no subsequent correction was requested or processed. Criteria Title 2 CFR § 200.430 requires charges to Federal awards for salaries and wages to be based on records that accurately reflect the work performed. Such records must be supported by a system of internal control that provides reasonable assurance that personnel costs are accurate, allowable, and properly allocated to the Federal award. UVNR’s payroll control also requires timesheets and applicable leave records to be reviewed and approved by appropriate personnel before payroll is processed. Effect UVNR could not demonstrate that all hours paid and charged to the Federal program were supported by properly reviewed and approved time records. In addition, the clerical error resulted in an employee underpayment that was not subsequently corrected. Failure to maintain consistent review and approval procedures increases the risk that payroll expenses charged to Federal programs may be inaccurate, unsupported, improperly allocated, or result in employee overpayments or underpayments. Cause UVNR did not consistently ensure that the final timesheet used to process payroll was reviewed and approved. Additionally, the payroll review process did not include an adequate independent verification of timesheet calculations or a formal procedure to identify, document, and correct payroll discrepancies.
Recommendation We recommend that UVNR strengthen its payroll review and approval procedures by requiring that: - The final timesheet used to process payroll be reviewed and approved by the appropriate supervisor before payroll is submitted; - Approved timesheets be reconciled to the payroll register and retained with the payroll documentation; - Timesheet calculations and total hours be independently reviewed for math accuracy; - Version controls be implemented to clearly identify the final approved timesheet when corrected or revised timesheets are submitted; and - Payroll errors and discrepancies be documented and corrected promptly through a subsequent payroll. Management Response Corrective Action: The identified exceptions resulted from isolated administrative errors in the payroll review process and did not reflect intentional noncompliance. Specifically, one exception occurred because an updated Excel timesheet was used for payroll processing without obtaining the required supervisory approval or retaining documentation demonstrating approval of the final version. The second exception resulted from a clerical error in totaling hours on a timesheet. Management acknowledges that these errors indicate opportunities to strengthen payroll review, documentation, and reconciliation procedures. To address the finding, UVNR has implemented enhanced payroll controls designed to improve the accuracy, completeness, and documentation of payroll transactions charged to federal awards: • All payroll timesheets must receive documented supervisory approval before payroll is processed. Only the final approved version of the timesheet may be submitted for payroll processing. • Payroll staff will reconcile approved timesheets to the payroll register prior to payroll submission and retain the approved timesheets with the supporting payroll documentation. • An independent review of timesheet calculations and total hours will be performed before payroll is finalized to verify mathematical accuracy. • Version control procedures have been established to ensure that revised or corrected timesheets are clearly identified as the final approved version, with prior versions retained as appropriate for audit purposes. • Any payroll discrepancies identified after processing will be documented and corrected through the next available payroll cycle, with supporting documentation maintained for the adjustment. • In addition, management will provide refresher training to supervisors and payroll personnel regarding timesheet approval requirements, documentation retention, and payroll review procedures to promote consistent compliance with internal controls and federal grant requirements. Management expects these corrective actions to strengthen internal controls over payroll processing and prevent similar exceptions in the future. Due Date of Completion July 21, 2026 Responsible Party(ies) Co-Executive Directors
FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
2023-001 OVERPAYMENTS TO SUBRECIPIENT Federal agency: U.S. Department of Department of Health and Human Services Federal Program Title & Assistance Listing Number: Substance Abuse and Mental Health Services Projects of Regional and National Significance -93.243 Award Period: 12/31/2022 - 12/30/2024 Type of Finding: Significant Deficiency Compliance Areas: Allowable Costs, Cash Management Questioned Costs: None Condition During our testing of subrecipient disbursements, we found that management does not require invoices from subrecipients before making disbursements. Instead, they allocate a predetermined monthly amount based on prorated subaward totals, making adjustments upon receipt of invoices and again at year-end. An error in a subrecipient's invoice led to an overpayment of $27,525 and remained uncorrected during the year. As a result, UVNR over recognized federal revenue by the same amount. An audit adjustment was made to correct both federal expenditures and revenues in 2023. Criteria An improper payment, as defined in 2 CFR §200.1, is any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements. According to §200.303 Internal controls of 2 CFR Part 200, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Specific to the Organization, federal reimbursement requests are completed monthly. Effect Overstatement of federal revenues and expenditures, respectively. The overpayment would also necessitate certain adjustments to the award amounts given to the subrecipient in the following year. Cause Management admittedly overlooked the error in the subrecipient’s submitted invoice during review.
Show full finding ▾Hide full finding ▴2023-001 OVERPAYMENTS TO SUBRECIPIENT Federal agency: U.S. Department of Department of Health and Human Services Federal Program Title & Assistance Listing Number: Substance Abuse and Mental Health Services Projects of Regional and National Significance -93.243 Award Period: 12/31/2022 - 12/30/2024 Type of Finding: Significant Deficiency Compliance Areas: Allowable Costs, Cash Management Questioned Costs: None Condition During our testing of subrecipient disbursements, we found that management does not require invoices from subrecipients before making disbursements. Instead, they allocate a predetermined monthly amount based on prorated subaward totals, making adjustments upon receipt of invoices and again at year-end. An error in a subrecipient's invoice led to an overpayment of $27,525 and remained uncorrected during the year. As a result, UVNR over recognized federal revenue by the same amount. An audit adjustment was made to correct both federal expenditures and revenues in 2023. Criteria An improper payment, as defined in 2 CFR §200.1, is any payment that should not have been made or that was made in an incorrect amount (including overpayments and underpayments) under statutory, contractual, administrative, or other legally applicable requirements. According to §200.303 Internal controls of 2 CFR Part 200, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Specific to the Organization, federal reimbursement requests are completed monthly. Effect Overstatement of federal revenues and expenditures, respectively. The overpayment would also necessitate certain adjustments to the award amounts given to the subrecipient in the following year. Cause Management admittedly overlooked the error in the subrecipient’s submitted invoice during review.
Recommendation UVNR should implement procedures to ensure thorough monitoring and accurate accounting of all subrecipient expenditures. Subrecipients should be required to submit properly supported invoices with their reimbursement requests. It is also recommended that authorized grant personnel diligently review and approve these invoices to ensure that reimbursements are made only for actual expenditures. Management Response Corrective Action: 1. Meet with subrecipient to clarify compliance issues with 2023 disbursements and to discuss plans of action for 2024 through grant period end (occurred on 9/10/24). 2. Subrecipient will invoice monthly providing grant personnel with an invoice and general ledger of expenses. 3. Grant personnel will adopt a policy of reviewing subrecipient’s monthly invoices and supporting documents, including adding a requirement for grant personnel to approve and sign subrecipient invoices before drawing down from the federal award’s payment management system. 4. Signed and approved grant invoices and supporting documentation will also be shared with accounts for approval before drawing down from the federal award’s payment management system. 5. Grant personnel will meet regularly with accountants for thorough and continuous monitoring of the award, including accurate accounting of subrecipient funds Due Date of Completion: September 30, 2024 - ongoing Responsible Party(ies): Co-Executive Directors
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.
