EIN: 856000240
UEI: ZH8YQ4KA7AL6
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2025. 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 September 25, 2025 (335 days ago).
What is a management decision? →During our testwork of the Coronavirus State & Local Fiscal Recovery Fund we noted that the annual report was submitted late. Criteria: The Department of the Treasury requires the annual report to be submitted by April 30, 2024 for fiscal year 2024. Questioned Costs: None Cause: The County did not submit the annual report until May 1, 2024, they did not have a process to ensure this was done on time. Effect: The County is in violation of the due date given by the Department of the Treasury. Auditor’s Recommendations: We recommend that the County ensure that they are ready to submit with ample time before the due date so that there are no issues going forward with submitting any reports they are required to submit. Agency Response: Management is in agreement with this finding. The report was due on 4/30/2024 and was submitted 5/1/2024. During final report preparations, additional research needed to be done access to the accounting system was not available remotely at the time, therefore, final submission was 10 hours past the deadline. Proper measures will be taken with the future submissions of this report to ensure it is submitted well within the required deadline.
Show full finding ▾Hide full finding ▴Federal program information: Funding agency: U.S. Department of the Treasury Title: Coronavirus State & Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Compliance Requirement Reporting Award Period: July 1, 2023 to June 30, 2024 Condition: During our testwork of the Coronavirus State & Local Fiscal Recovery Fund we noted that the annual report was submitted late. Criteria: The Department of the Treasury requires the annual report to be submitted by April 30, 2024 for fiscal year 2024. Questioned Costs: None Cause: The County did not submit the annual report until May 1, 2024, they did not have a process to ensure this was done on time. Effect: The County is in violation of the due date given by the Department of the Treasury. Auditor’s Recommendations: We recommend that the County ensure that they are ready to submit with ample time before the due date so that there are no issues going forward with submitting any reports they are required to submit. Agency Response: Management is in agreement with this finding. The report was due on 4/30/2024 and was submitted 5/1/2024. During final report preparations, additional research needed to be done access to the accounting system was not available remotely at the time, therefore, final submission was 10 hours past the deadline. Proper measures will be taken with the future submissions of this report to ensure it is submitted well within the required deadline.
Late Submission of Annual Report (Significant Deficiency) Management is in agreement with this finding. The report was due on 4/30/2024 and was submitted 5/1/2024. During final report preparations, additional research needed to be done access to the accounting system was not available remotely at the time, therefore, final submission was 10 hours past the deadline. Proper measures will be taken with the future submissions of this report to ensure it is submitted well within the required deadline.
FAC accepted this audit on August 23, 2024 — management decision was due February 23, 2025.
The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section 200.50(c). Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The County is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Show full finding ▾Hide full finding ▴Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement: Reporting Award Period: July 1, 2022 to June 30, 2023 Condition: The County’s fiscal year ended June 30, 2023, single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR Section 200.50(c). Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine months after the end of the audit period. Effect: The County is not in compliance with reporting requirements of the Uniform Guidance. Questioned Costs: None Cause: The County experienced significant turnover during this fiscal year, and it resulted in both operations and closing of the previous fiscal year to be delayed which made everything late. Auditors’ Recommendation: We recommend that the County should work to catch up the closing process in order to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to be submitted by the federal clearing house due date. Agency’s Response: Management is in agreement with this finding. The single audit was not submitted to the Federal Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline to re-establish compliance. The Treasurer and Finance Director are responsible for this action.
Single Audit Report Submission Management is in agreement with this finding. The single audit was not submitted to the Federal Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline to re-establish compliance.
During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures. Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate. Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with all the programs that needed to be included. Effect: The County is in violation of the Uniform Guidance requirements. Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate. Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants staff in this process as they are directly involved and most familiar with the grant funding the County receives. The Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to ensure accurate information is reported for the Fiscal Year 2024 audit.
Show full finding ▾Hide full finding ▴Federal program information: Funding agency: All Programs Title: All Programs Federal Assistance Listing Number: All Programs Compliance Requirement: Reporting Award Period: July 1, 2022 to June 30, 2023 Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the SEFA was given to the auditors and was not complete or accurate missing $405,297 of the total federal expenditures. Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal Assistance Number and title, the award number and years, the name of the federal agency, and the name of any applicable passthrough entities, and that the Schedule of Expenditures of Federal Awards is complete and accurate. Cause: The County experienced a lot of turnover towards the end of the fiscal year and with the positions that worked to fill out the of Schedule of Expenditures of Federal Awards in prior years so there were delays and unfamiliarity with all the programs that needed to be included. Effect: The County is in violation of the Uniform Guidance requirements. Auditor’s Recommendation: We recommend that the County implement a system to ensure items needed to prepare the Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to be audited and is complete and accurate. Agency’s Response: Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants staff in this process as they are directly involved and most familiar with the grant funding the County receives. The Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to ensure accurate information is reported for the Fiscal Year 2024 audit.
Preparation of the Schedule of Expenditures of Federal Awards Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants staff in this process as they are directly involved and most familiar with the grant funding the County receives. The Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to ensure accurate information is reported for the Fiscal Year 2024 audit.
FAC accepted this audit on February 19, 2023 — management decision was due August 19, 2023.
The County did not submit the Certification of Title III Expenditures and Unobligated Funds on time during the year ended June 30, 2022. Criteria: The County is required to report the County?s Certification of Title III Expenditures and Unobligated Funds (OMB No. 0596-0220) by no later than February 1 of each fiscal year for the after the year in which any Title III county funds were expended by a participating county. Questioned Costs: None Cause: The County was late on its submission because there was an outbreak of COVID 19 during the early part of 2022 and the office was the hub for COVID testing and vaccination clinics and so the staff was late in submitting the report. Effect: The County is not in compliance with the reporting requirements. Auditor?s Recommendations: We recommend that the County always ensure that this report is completed every year by February 1 and have more than one employee responsible for this submission to ensure that in the future it is submitted on time. Agency?s Response: Management is in agreement with this finding. Management will assign a new responsible department or departments/employees. Responsible parties Guadalupe Mercure, Assistant Director of Finance with support from Treasurer and Finance.
Show full finding ▾Hide full finding ▴Federal program information: Funding agency: U.S. Department of Agriculture Title: Schools and Roads ? Grants to Counties Assistance Listing Number: 10.666 Award year: July 1, 2021 to June 30, 2022 Compliance Requirement: Reporting Condition: The County did not submit the Certification of Title III Expenditures and Unobligated Funds on time during the year ended June 30, 2022. Criteria: The County is required to report the County?s Certification of Title III Expenditures and Unobligated Funds (OMB No. 0596-0220) by no later than February 1 of each fiscal year for the after the year in which any Title III county funds were expended by a participating county. Questioned Costs: None Cause: The County was late on its submission because there was an outbreak of COVID 19 during the early part of 2022 and the office was the hub for COVID testing and vaccination clinics and so the staff was late in submitting the report. Effect: The County is not in compliance with the reporting requirements. Auditor?s Recommendations: We recommend that the County always ensure that this report is completed every year by February 1 and have more than one employee responsible for this submission to ensure that in the future it is submitted on time. Agency?s Response: Management is in agreement with this finding. Management will assign a new responsible department or departments/employees. Responsible parties Guadalupe Mercure, Assistant Director of Finance with support from Treasurer and Finance.
2022-003 Deficiency in Internal Control Over Reporting Requirements (Significant Deficiency) Management is in agreement with this finding. Management will assign a new responsible department or departments/employees. Responsible parties Guadalupe Mercure, Assistant Director of Finance with support from Treasurer and Finance.
FAC accepted this audit on February 18, 2020 — management decision was due August 18, 2020.
The County did not submit the Certification of Title III Expenditures and Unobligated Funds during the year ended June 30, 2019. Criteria: The County is required to report the County?s Certification of Title III Expenditures and Unobligated Funds (OMB No. 0596-0220) by no later than February 1 of each fiscal year for the after the year in which any Title III county funds were expended by a participating county. Questioned Costs: None Cause: The County had turnover during the year at the position that is responsible for completing the Certification and the employee who took over the position didn?t start until after February 1. Effect: The County is not in compliance with the reporting requirements. Auditor?s Recommendations: We recommend that the County always ensure that this report is completed every year by February 1 and have more than one employee responsible for this submission to ensure that in the future if one employee leaves it is not forgotten that it needs to be completed. Agency?s Response: I (Firewise Coordinator) didn?t submit a Certificate of Title III Expenditure and Unobligated funds for the year of 2019. I took over the position of Firewise Coordinator in February 2019, the Certificate of Title III Expenditures and Unobligated Funds was due no later than February I became aware of this August 30,2019 I did research prior Coordinators files along with our IT Computer Tech researched her computer we were unsuccessful to find any files containing this request. In the future I will make every effort to ensure that this is completed in a timely manner.
Show full finding ▾Hide full finding ▴2019-001 Noncompliance with Reporting Requirements (Material Noncompliance) (Primary Government) Federal program information: Funding agency: U.S. Department of Agriculture Title: Schools and Roads ? Grants to Counties CFDA number: 10.666 Award year: July 1, 2018 to June 30, 2019 Compliance Requirement: Reporting Condition: The County did not submit the Certification of Title III Expenditures and Unobligated Funds during the year ended June 30, 2019. Criteria: The County is required to report the County?s Certification of Title III Expenditures and Unobligated Funds (OMB No. 0596-0220) by no later than February 1 of each fiscal year for the after the year in which any Title III county funds were expended by a participating county. Questioned Costs: None Cause: The County had turnover during the year at the position that is responsible for completing the Certification and the employee who took over the position didn?t start until after February 1. Effect: The County is not in compliance with the reporting requirements. Auditor?s Recommendations: We recommend that the County always ensure that this report is completed every year by February 1 and have more than one employee responsible for this submission to ensure that in the future if one employee leaves it is not forgotten that it needs to be completed. Agency?s Response: I (Firewise Coordinator) didn?t submit a Certificate of Title III Expenditure and Unobligated funds for the year of 2019. I took over the position of Firewise Coordinator in February 2019, the Certificate of Title III Expenditures and Unobligated Funds was due no later than February I became aware of this August 30,2019 I did research prior Coordinators files along with our IT Computer Tech researched her computer we were unsuccessful to find any files containing this request. In the future I will make every effort to ensure that this is completed in a timely manner.
Agency?s Response: I (Firewise Coordinator) didn?t submit a Certificate of Title III Expenditure and Unobligated funds for the year of 2019. I took over the position of Firewise Coordinator in February 2019, the Certificate of Title III Expenditures and Unobligated Funds was due no later than February I became aware of this August 30,2019 I did research prior Coordinators files along with our IT Computer Tech researched her computer we were unsuccessful to find any files containing this request. In the future I will make every effort to ensure that this is completed in a timely manner.
The County did not update their procurement policies and procedures to comply with Uniform Guidance guidelines for federal funds. Criteria: According to 2 CFR part 200.318 of the OMB Uniform Guidance, non-federal entities must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified. The standard that the County has not updated its policies and procedures to conform to Federal law is with 2 CFR 200.320; procurement by small purchases (those over $10,000) must obtain price or rate quotations from an adequate number of qualified sources. Questioned Costs: None. Cause: The County?s federal procurement policies and procedures conform to the NM State Procurement Code, those policies however have not yet been updated to conform to the new Uniform Guidance requirements. Effect: The County?s federal procurement policies are not in compliance with the OMB Uniform Guidance requirements for procurement. Auditor?s Recommendations: We recommend that the County adopt the new Uniform Guidance policies and procedures and update their procurement policies for federal awards to include a policy for small purchases to obtain price or rate quotations from qualified sources for purchases of $10,000 or more for each fiscal year. Agency?s Response: The new guidelines was Commissioned approved and passed during the July 30, 2019 meeting,
Show full finding ▾Hide full finding ▴2019-002 Procurement Policies (Significant Deficiency) (Primary Government and Component Unit) Federal program information: Funding agency: All Programs Title: All Programs CFDA number: All Award year: July 1, 2018 to June 30, 2019 Compliance Requirement: Procurement and Allowable Costs Condition: The County did not update their procurement policies and procedures to comply with Uniform Guidance guidelines for federal funds. Criteria: According to 2 CFR part 200.318 of the OMB Uniform Guidance, non-federal entities must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified. The standard that the County has not updated its policies and procedures to conform to Federal law is with 2 CFR 200.320; procurement by small purchases (those over $10,000) must obtain price or rate quotations from an adequate number of qualified sources. Questioned Costs: None. Cause: The County?s federal procurement policies and procedures conform to the NM State Procurement Code, those policies however have not yet been updated to conform to the new Uniform Guidance requirements. Effect: The County?s federal procurement policies are not in compliance with the OMB Uniform Guidance requirements for procurement. Auditor?s Recommendations: We recommend that the County adopt the new Uniform Guidance policies and procedures and update their procurement policies for federal awards to include a policy for small purchases to obtain price or rate quotations from qualified sources for purchases of $10,000 or more for each fiscal year. Agency?s Response: The new guidelines was Commissioned approved and passed during the July 30, 2019 meeting,
Agency?s Response: The new guidelines was Commissioned approved and passed during the July 30, 2019 meeting,
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