Socorro CountyLocal Government

The County did not submit the annual federal reporting package within nine months after June 30, 2024.

FA 2019-003 ? Internal Controls over Compliance with Wage Rate Requirements ? Significant Deficiency CFDA Number: 14.228 Program Title: Community Development Block Grant/States? Program Federal Award Number: N/A Federal Award Year: 2015 Passthrough Entity: New Mexico Department of Finance and Administration Passthrough Entity Number: 15-C-RS-I-03-G-17 Criteria: 2 CFR 200.303 requires non-Federal entities to establish and maintain effective internal controls over the terms and conditions of Federal awards. 29 CFR 5.5 requires that contractors engaged in construction covered by the Davis Bacon Act submit certified payrolls documenting compliance with the Davis Bacon Act to the owner of the property under construction. Condition: The internal controls established by the County over the submittal and review of the certified payrolls did not include a formal, documented review of the certified payrolls by personnel employed by the County. The certified payrolls were reviewed by personnel employed by the South Central Council of Governments; but not by County personnel, which is where the ultimate responsibility for ensuring compliance rests. Cause: The County contracted with the South Central Council of Governments for grant administration related to the CDBG grant and relied on the contracted personnel to perform the review of the certified payrolls submitted. Effect: The County could fail to detect noncompliance with certified payroll requirements. Questioned Costs: None. Perspective: The controls over this requirement did not include review by County personnel, but did include review by knowledgeable grant administrator not employed directly by the County. Auditors? Recommendation: For any contracts subject to Davis Bacon, the County should establish procedures to include review and approval of all certified payrolls by County personnel. Views of Responsible Officials and Planned Corrective Actions: Socorro County, in future Federal Award projects, will require Socorro County signature to be on all reported documents. While Socorro County does work with other agencies to maintain grant compliance, we understand that our entity has overall responsibility. Responsible Party: Grants Anticipated Date of Completion: 02/26/2020

FA 2019-004 ? Internal Controls over Compliance with Title III Firewise Reporting and Public Comment Period Requirements ? Significant Deficiency CFDA Number: 10.665 Program Title: Schools and Roads ? Grants to States Federal Award Number: CIBOLA PNF (0328) Federal Award Year: 2019 Passthrough Entity: N/A Passthrough Entity Number: N/A Criteria: 2 CFR 200.303 requires non-Federal entities to establish and maintain effective internal controls over the terms and conditions of Federal awards. The Secure Rural Schools Act, in 16 USC Chapter 90, section 7143, requires that Counties submit a certification of Title III funds expended by February 1 after the year that the funds were expended. Section 7142 of the Secure Rural Schools Act requires a 45-day public comment period prior to expending any Title III Firewise funds, by publishing a proposal for use of the funds in publications of local record. Condition: The County could not provide documentation for either of these requirements being met during the year ended June 30, 2019. No internal controls over compliance with these requirements were evident. Cause: Turnover in County management. Requirements were overlooked due to infrequency of occurrence, and no internal control structure was in place to ensure compliance. Effect: The County is not in compliance with the Secure Rural Schools Act as it relates to Title III Firewise funds. Questioned Costs: None. Perspective: Internal controls not in place. The reporting requirement is an annual requirement, and the public comment period would apply when Title III Firewise funds are awarded, likely also annually. Auditors? Recommendation: County should establish controls over these requirements and immediately file required certifications and publish information to satisfy the public comment requirement. Views of Responsible Officials and Planned Corrective Actions: Socorro County Emergency Manager is aware of the reporting requirements for Federal Title III Firewise monies and has completed this requirement for FY20. Responsible Party: Emergency Management Anticipated Date of Completion: 02/01/2020