EIN: 856000132
UEI: F3LDH1NVJN53
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 6, 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 August 6, 2023 (1117 days ago).
What is a management decision? →Statement of Condition During our testing of compliance over reporting for the ARPA major program, we determined the City had not yet completed and submitted their annual Project and Expenditure Report due by April 30, 2022, via the online Treasury Submission Portal. The City attempted to complete the reporting, but received a technical error which prevented them from going further in the online Treasury Submission Portal. The City reached out to the website?s help contact, but did not receive adequate assistance to resolve the error in the online Treasury Submission Portal. The City was able to resolve the technical error, complete, and submit their report on November 1, 2022. Criteria Per the U.S. Treasury: ? Project and Expenditure Report: Report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after the Interim Reports. The reporting frequency and deadlines vary by type of recipient and total allocation amount. Per the U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds website, the City of Gallup is a nonentitlement unit of government (NEU). NEUs were required to submit their annual Project and Expenditure Report on April 30, 2022 and then annually thereafter. Cause The City attempted to complete the reporting prior to the deadline, but received a technical error which prevented them from going further in the online Treasury Submission Portal. The City reached out to the website?s help contact about once a month, but did not receive adequate assistance to resolve the error until November 2022. Effect The City is not in compliance with the reporting requirements of the ARPA funds. Recommendation We recommend the City complete their Project and Expenditure Report via the online Treasury Submission Portal earlier than the required due date. Additionally, if the system gives a technical error we recommend the City contact the help contact more timely, in order to be able to submit the report by the deadline.
Show full finding ▾Hide full finding ▴Statement of Condition During our testing of compliance over reporting for the ARPA major program, we determined the City had not yet completed and submitted their annual Project and Expenditure Report due by April 30, 2022, via the online Treasury Submission Portal. The City attempted to complete the reporting, but received a technical error which prevented them from going further in the online Treasury Submission Portal. The City reached out to the website?s help contact, but did not receive adequate assistance to resolve the error in the online Treasury Submission Portal. The City was able to resolve the technical error, complete, and submit their report on November 1, 2022. Criteria Per the U.S. Treasury: ? Project and Expenditure Report: Report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after the Interim Reports. The reporting frequency and deadlines vary by type of recipient and total allocation amount. Per the U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds website, the City of Gallup is a nonentitlement unit of government (NEU). NEUs were required to submit their annual Project and Expenditure Report on April 30, 2022 and then annually thereafter. Cause The City attempted to complete the reporting prior to the deadline, but received a technical error which prevented them from going further in the online Treasury Submission Portal. The City reached out to the website?s help contact about once a month, but did not receive adequate assistance to resolve the error until November 2022. Effect The City is not in compliance with the reporting requirements of the ARPA funds. Recommendation We recommend the City complete their Project and Expenditure Report via the online Treasury Submission Portal earlier than the required due date. Additionally, if the system gives a technical error we recommend the City contact the help contact more timely, in order to be able to submit the report by the deadline.
The City has reviewed this and we concur with the recommendation. The Federal help desk is available for common issues only but, our issue was technical with no particular IT representative available. Our current contact for ARPA inquiries is now with the State of New Mexico who helped in completing the partial reporting. The reporting for FY2022 will continue with expenditure and obligation updates and the FY2023 has a deadline of April 2024. Updates will take by January 31, 2023 and by March 2023 for both FY2022 and FY2023 ARPA activities. The intent is to perform on a semi-annual basis as NEU?s are required to report annually. Finding resolved timeline: 01/31/2023 ? FY2022 and FY2023 reporting upload 03/31/2023 ? FY2022 and FY2023 reporting updates FY2024 ? Semi-annual reporting FY2025 ? Semi-annual reporting FY2026 ? 11/30/2025 Designation of employee position responsible for meeting this deadline: Environmental Program Coordinator - Elizabeth Barriga
FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.
2021-001? CALCULATION OF UTILITIES EXPENSE LEVEL (HUD FORM 52722) Type of Finding: (E and F) Significant Deficiency in Internal Control over Compliance of Federal Awards and Instance of Noncompliance related to Federal Awards Funding Agency: U.S. Department of Housing and Urban Development Title: Low Rent Public Housing AL: 14.850 Award #: N/A Award Period: July 1, 2020 ? June 30, 2021 Estimated Questioned Costs: Unknown Statement of Condition The Utility Expense Level (UEL) is used to calculate the utility portion of the Operating Fund subsidy. The UEL is a primary component of the operating subsidy grant revenue provided to the PHAs annually. The Housing Authority receives invoices for utilities. The consumption and cost data from those invoices are aggregated, in an Excel workbook or other platform, commonly referred to as a utility ledger. The aggregated data is transferred to the Form 52722. The From 52722 is completed once a year and is based off prior year utility ledgers. During our test work, we sampled 10 utility bills from the ledgers from fiscal year 2020 that were part of the Form 52722 calculation for fiscal year 2021. During our testing we noted that the consumption was not accurately entered from the utility bill to the utility ledger. Additionally, upon further review of the utility ledgers, it was discovered that there were formula errors, which then caused the summary page to not accurately present the information. The summary page was used to enter the information into the Form 52722. The information on Form 52722 is then entered into Form 52723 (Calculation of Operating Subsidy) and factored into the amount the Housing Authority requests from U.S. Department of HUD for the upcoming year. During our review of procedures over review of the utility ledgers, it was determined the utility ledgers were not reviewed by employee, who is not involved in entering the information. Criteria The Utility Expense Level (UEL) is used to calculate the utility portion of the Operating Fund subsidy. The UEL is a primary component of the operating subsidy grant revenue provided to the PHAs annually. PHAs must retain such data pursuant to 990.325. PHAs receive invoices for utilities. The consumption and cost data from those invoices are aggregated, in an Excel workbook or other platform, commonly referred to as a utility ledger. The aggregated data is transferred to the Form 52722. The information on Form 52722 is then entered into Form 52723 and factored into the amount the Housing Authority requests from U.S. Department of HUD for the upcoming year. Cause The utility ledgers were not reviewed by employee, who is not involved in entering the information. Effect The information entered in Form 52722 and Form 52723 is not accurate and an incorrect amount of Operating Subsidy could be requested by the Housing Authority. Recommendation We recommend an additional employee, other than the preparer of the utility ledgers, review and sign off on the utility ledgers before the information is entered into the Form 52722. Additionally, we recommend the reviewer request support for at least a sample of utility bills included on the utility ledgers, to confirm accuracy of the information entered. View of Responsible Officials and Corrective Action Plan Per recommendation above, an additional employee, other than the preparer of the utility ledgers, will review and sign off on the utility ledgers before the information is entered into the Form 52722. Additionally, the reviewer will request support for at least a sample of utility bills included on the utility ledgers, to confirm accuracy. In addition, beginning in January 2022 UEL expense logs will be prepared quarterly (at Minimum) instead of annually. The reviewer will also run a check on UEL excel logs for incorrect or miscalculating formulas. Finding resolution timeline: The above recommendations are effective immediately, with an increased frequency in data compilation and review beginning in January 2022. We consider this item to be resolved. Designation of employee position responsible for meeting this deadline: Accountant, GHA
Show full finding ▾Hide full finding ▴2021-001? CALCULATION OF UTILITIES EXPENSE LEVEL (HUD FORM 52722) Type of Finding: (E and F) Significant Deficiency in Internal Control over Compliance of Federal Awards and Instance of Noncompliance related to Federal Awards Funding Agency: U.S. Department of Housing and Urban Development Title: Low Rent Public Housing AL: 14.850 Award #: N/A Award Period: July 1, 2020 ? June 30, 2021 Estimated Questioned Costs: Unknown Statement of Condition The Utility Expense Level (UEL) is used to calculate the utility portion of the Operating Fund subsidy. The UEL is a primary component of the operating subsidy grant revenue provided to the PHAs annually. The Housing Authority receives invoices for utilities. The consumption and cost data from those invoices are aggregated, in an Excel workbook or other platform, commonly referred to as a utility ledger. The aggregated data is transferred to the Form 52722. The From 52722 is completed once a year and is based off prior year utility ledgers. During our test work, we sampled 10 utility bills from the ledgers from fiscal year 2020 that were part of the Form 52722 calculation for fiscal year 2021. During our testing we noted that the consumption was not accurately entered from the utility bill to the utility ledger. Additionally, upon further review of the utility ledgers, it was discovered that there were formula errors, which then caused the summary page to not accurately present the information. The summary page was used to enter the information into the Form 52722. The information on Form 52722 is then entered into Form 52723 (Calculation of Operating Subsidy) and factored into the amount the Housing Authority requests from U.S. Department of HUD for the upcoming year. During our review of procedures over review of the utility ledgers, it was determined the utility ledgers were not reviewed by employee, who is not involved in entering the information. Criteria The Utility Expense Level (UEL) is used to calculate the utility portion of the Operating Fund subsidy. The UEL is a primary component of the operating subsidy grant revenue provided to the PHAs annually. PHAs must retain such data pursuant to 990.325. PHAs receive invoices for utilities. The consumption and cost data from those invoices are aggregated, in an Excel workbook or other platform, commonly referred to as a utility ledger. The aggregated data is transferred to the Form 52722. The information on Form 52722 is then entered into Form 52723 and factored into the amount the Housing Authority requests from U.S. Department of HUD for the upcoming year. Cause The utility ledgers were not reviewed by employee, who is not involved in entering the information. Effect The information entered in Form 52722 and Form 52723 is not accurate and an incorrect amount of Operating Subsidy could be requested by the Housing Authority. Recommendation We recommend an additional employee, other than the preparer of the utility ledgers, review and sign off on the utility ledgers before the information is entered into the Form 52722. Additionally, we recommend the reviewer request support for at least a sample of utility bills included on the utility ledgers, to confirm accuracy of the information entered. View of Responsible Officials and Corrective Action Plan Per recommendation above, an additional employee, other than the preparer of the utility ledgers, will review and sign off on the utility ledgers before the information is entered into the Form 52722. Additionally, the reviewer will request support for at least a sample of utility bills included on the utility ledgers, to confirm accuracy. In addition, beginning in January 2022 UEL expense logs will be prepared quarterly (at Minimum) instead of annually. The reviewer will also run a check on UEL excel logs for incorrect or miscalculating formulas. Finding resolution timeline: The above recommendations are effective immediately, with an increased frequency in data compilation and review beginning in January 2022. We consider this item to be resolved. Designation of employee position responsible for meeting this deadline: Accountant, GHA
View of Responsible Officials and Corrective Action Plan Per recommendation above, an additional employee, other than the preparer of the utility ledgers, will review and sign off on the utility ledgers before the information is entered into the Form 52722. Additionally, the reviewer will request support for at least a sample of utility bills included on the utility ledgers, to confirm accuracy. In addition, beginning in January 2022 UEL expense logs will be prepared quarterly (at Minimum) instead of annually. The reviewer will also run a check on UEL excel logs for incorrect or miscalculating formulas. Finding resolution timeline: The above recommendations are effective immediately, with an increased frequency in data compilation and review beginning in January 2022. We consider this item to be resolved. Designation of employee position responsible for meeting this deadline: Telisia M Buggie, Accountant, GHA
FAC accepted this audit on March 6, 2017 — management decision was due September 6, 2017.
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