EIN: 856000254
UEI: WKADYTEP8Q85
Audited by: PATTILLO, BROWN & HILL, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on February 9, 2022 — management decision was due August 9, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on February 4, 2020 — management decision was due August 4, 2020.
2019-001 (PREVIOUSLY REPORTED AS 2017-004) PAYROLL PAYRATES, STIPENDS AND CONTRACTS (REPEATED AND MODIFIED) TYPE OF FINDING: Significant Deficiency Federal program information: Funding agency: U.S. Department of Education Title: Title I Program CFDA Numbers: 84.010 CONDITION During our current testing of Allowable Costs for Title I, 1 of the 40 lines tested (27 employees) had some type of reportable issue. No differences were noted in the review of seven employees? payroll costs in Student Nutrition. When verifying employee existence and contract details, there was one individual, a salaried employee, with numerous stipends for other tasks, working as a tutor with no contract for that task in their file. Progress from Prior Year: Management has made significant progress from the prior year. CRITERIA Compensation for additional duties must be pre-approved prior to the work being completed. Section 200.430 Compensation - Personal Services strengthens the requirements for non-Federal entities to maintain high standards for internal controls over salaries and wages while allowing for additional flexibility in how non-Federal entities implement processes to meet those standards and (8)(1) charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity. QUESTIONED COSTS None EFFECT The payroll expenditures to the grant could be unapproved or overstated. CAUSE For the personnel records, the staffing change in fiscal year 2018 greatly improved operations in fiscal year 2019. Having a salary sheet for hourly employees has been formalized. One source of funding was missed. RECOMMENDATION All expenses should be supported by documentation in the employee?s personnel folder. Proper accounting for the various activities performed allows for accountability and future planning. MANAGEMENT RESPONSE Corrective Action: The District worked diligently towards having all documents in files, and hourly employees in FY19. The HR Office began having timesheet employees sign an agreement outlining the rate that they will be paid for different jobs. Payroll ensures that each separate position is entered with the appropriate number of hours and payrate. Due Date of Completion: June 2020 Responsible Party: Executive Director of Personnel
Show full finding ▾Hide full finding ▴2019-001 (PREVIOUSLY REPORTED AS 2017-004) PAYROLL PAYRATES, STIPENDS AND CONTRACTS (REPEATED AND MODIFIED) TYPE OF FINDING: Significant Deficiency Federal program information: Funding agency: U.S. Department of Education Title: Title I Program CFDA Numbers: 84.010 CONDITION During our current testing of Allowable Costs for Title I, 1 of the 40 lines tested (27 employees) had some type of reportable issue. No differences were noted in the review of seven employees? payroll costs in Student Nutrition. When verifying employee existence and contract details, there was one individual, a salaried employee, with numerous stipends for other tasks, working as a tutor with no contract for that task in their file. Progress from Prior Year: Management has made significant progress from the prior year. CRITERIA Compensation for additional duties must be pre-approved prior to the work being completed. Section 200.430 Compensation - Personal Services strengthens the requirements for non-Federal entities to maintain high standards for internal controls over salaries and wages while allowing for additional flexibility in how non-Federal entities implement processes to meet those standards and (8)(1) charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity. QUESTIONED COSTS None EFFECT The payroll expenditures to the grant could be unapproved or overstated. CAUSE For the personnel records, the staffing change in fiscal year 2018 greatly improved operations in fiscal year 2019. Having a salary sheet for hourly employees has been formalized. One source of funding was missed. RECOMMENDATION All expenses should be supported by documentation in the employee?s personnel folder. Proper accounting for the various activities performed allows for accountability and future planning. MANAGEMENT RESPONSE Corrective Action: The District worked diligently towards having all documents in files, and hourly employees in FY19. The HR Office began having timesheet employees sign an agreement outlining the rate that they will be paid for different jobs. Payroll ensures that each separate position is entered with the appropriate number of hours and payrate. Due Date of Completion: June 2020 Responsible Party: Executive Director of Personnel
SOCORRO CONSOLIDATED SCHOOLS CORRECTIVE ACTION PLAN November 14, 2019 US Department of Education Socorro Consolidated Schools respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Jaramillo Accounting Group LLC 4700 Lincoln Rd. NE Albuquerque, New Mexico 87109 Audit period: June 30, 2019 The findings from the June 30, 2019 Schedule of Findings and Questioned Costs are discussed below. The Corrective Action Plan does not include the corrective actions for our discretely presented component unit, the Cottonwood Valley Charter School (CVCS). CVCS does not have federal funds in excess of $750,000. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY 2019-001 (PREVIOUSLY REPORTED AS 2017-004) PAYROLL PAYRATES, STIPENDS AND CONTRACTS (REPEATED AND MODIFIED) RECOMMENDATION All expenses should be supported by documentation in the employee?s personnel folder. Proper accounting for the various activities performed allows for accountability and future planning. MANAGEMENT RESPONSE Corrective Action: The District worked diligently towards having all documents in files, and hourly employees in FY19. The HR Office began having timesheet employees sign an agreement outlining the rate that they will be paid for different jobs. Payroll ensures that each separate position is entered with the appropriate number of hours and payrate. Due Date of Completion: June 2020 Responsible Party: Executive Director of Personnel If the US Department of Education has questions regarding this plan, please call me at 575-835-0300. Sincerely yours, Rhiannon Crespin Executive Director of Finance
2018-004
FAC accepted this audit on February 10, 2019 — management decision was due August 10, 2019.
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2017-004
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2017-005
FAC accepted this audit on February 19, 2018 — management decision was due August 19, 2018.
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FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
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