EIN: 856000289
UEI: UMKFJY7V6FX4
Audited by: Accounting & Financial Solutions, LLC
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 18, 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 18, 2026 (16 days from today).
What is a management decision? →FAC accepted this audit on March 11, 2025 — management decision was due September 11, 2025.
FAC accepted this audit on February 3, 2025 — management decision was due August 3, 2025.
Federal Program Information: Federal agencies: U.S. Department of Education and U.S. Department of Health and Human Services Titles: Title I – Grants to Local Educational Agencies, Special Education Grants to States, English Language Acquisition State Grants, and Medical Assistance Program Assistance Listing Numbers: 84.010, 84.027, 84.173, 84.365, and 93.778 Federal Award Identification Number & Year: S010A220031 (2022); H027A210078-21A (2022); H173A220078 (2022) & S365A220031 (2022) Questioned Costs: Unknown Statement of Condition – The District did not submit the fiscal year 2023 federal single audit reporting package by the required due date of April 30, 2024. Criteria – The federal Office of Management and Budget’s (OMB) Compliance Supplement, and the federal Uniform Guidance 2 CFR 200.512(a) requires the single audit reporting package and the data collection form shall be submitted thirty (30) days after receipt of the auditor’s report, or nine months after the end of the fiscal year. For fiscal year 2023, the federal government extended the nine month due date by one month. Questioned Costs – Unknown. Effect – Non-compliance with federal requirements, such as the submission of the single audit reporting package and the data collection form, could jeopardize future District funding from the federal government. Cause – The audit was delayed due to several factors: late contracting of the audit service, the ongoing forensic audit, and the overall audit readiness of the district. As of April 30, 2024, the forensic audit was still in progress. The Independent Public Accountant (IPA) required insights into the financial implications of the forensic audit to accurately express an opinion on the district's financial status. Recommendation – We recommend the District implement administrative procedures to meet their statutory requirements of submitting their audit report by November 15th to the New Mexico State Auditor’s office for review and approval. Once this occurs, the District should be able to meet the requirements of OMB Compliance Supplement and the Uniform Guidance.
Show full finding ▾Hide full finding ▴Federal Program Information: Federal agencies: U.S. Department of Education and U.S. Department of Health and Human Services Titles: Title I – Grants to Local Educational Agencies, Special Education Grants to States, English Language Acquisition State Grants, and Medical Assistance Program Assistance Listing Numbers: 84.010, 84.027, 84.173, 84.365, and 93.778 Federal Award Identification Number & Year: S010A220031 (2022); H027A210078-21A (2022); H173A220078 (2022) & S365A220031 (2022) Questioned Costs: Unknown Statement of Condition – The District did not submit the fiscal year 2023 federal single audit reporting package by the required due date of April 30, 2024. Criteria – The federal Office of Management and Budget’s (OMB) Compliance Supplement, and the federal Uniform Guidance 2 CFR 200.512(a) requires the single audit reporting package and the data collection form shall be submitted thirty (30) days after receipt of the auditor’s report, or nine months after the end of the fiscal year. For fiscal year 2023, the federal government extended the nine month due date by one month. Questioned Costs – Unknown. Effect – Non-compliance with federal requirements, such as the submission of the single audit reporting package and the data collection form, could jeopardize future District funding from the federal government. Cause – The audit was delayed due to several factors: late contracting of the audit service, the ongoing forensic audit, and the overall audit readiness of the district. As of April 30, 2024, the forensic audit was still in progress. The Independent Public Accountant (IPA) required insights into the financial implications of the forensic audit to accurately express an opinion on the district's financial status. Recommendation – We recommend the District implement administrative procedures to meet their statutory requirements of submitting their audit report by November 15th to the New Mexico State Auditor’s office for review and approval. Once this occurs, the District should be able to meet the requirements of OMB Compliance Supplement and the Uniform Guidance.
Views of Responsible Officials and Planned Corrective Actions – The District is committed to enhancing its processes to ensure timely and efficient preparation for audit requests. To align with the standards set forth in the New Mexico Administrative Code Title 2, Chapter 2, Part 2, we will implement more robust internal procedures to improve audit readiness and ensure that all necessary documentation is readily available. These efforts will support compliance with deadlines and strengthen overall audit management across the District’s operations. Responsible Parties: Director of Finance and the District’s business office. Estimated Completion Date: December 30, 2024.
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on April 14, 2021 — management decision was due October 14, 2021.
FAC accepted this audit on May 21, 2020 — management decision was due November 21, 2020.
FAC accepted this audit on June 18, 2019 — management decision was due December 18, 2019.
GSA_MIGRATION
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2016-001
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FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
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2016-001
FAC accepted this audit on February 11, 2018 — management decision was due August 11, 2018.
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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.
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