EIN: 856000429
UEI: PHAUQ2DZBFU1
Audited by: Accounting & Financial Solutions
Oversight agency: 84 [Department of Education]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 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 August 25, 2026 (3 days ago).
What is a management decision? →The June 30, 2024 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 31, 2025). The audit report was released from the New Mexico State Auditor on March 9, 2025. The audit report and data collection form were certified and submitted on April 14, 2025. Management’s progress from prior year: Management has made some improvements in this area from the prior year. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 31, 2025. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
Show full finding ▾Hide full finding ▴2025 – 001 (2024-001) LATE FILING OF DATA COLLECTION FORM Other Matter U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425U COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2023 – June 30, 2024 Reporting Federal Assistance No. 84.346X & 84.349X COVID-19: ARP Special Education Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2023 – June 30, 2024 Reporting Federal Assistance No. 84.371 Title I Striving Readers Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2023 – June 30, 2024 Reporting Condition: The June 30, 2024 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 31, 2025). The audit report was released from the New Mexico State Auditor on March 9, 2025. The audit report and data collection form were certified and submitted on April 14, 2025. Management’s progress from prior year: Management has made some improvements in this area from the prior year. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 31, 2025. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
To ensure future compliance with Federal Audit Clearinghouse (FAC) deadlines, the Portales Municipal School District will implement the following milestones: • Milestone 1: Establish an internal compliance calendar that triggers a primary alert 30 days prior to the federal deadline (March 31) and a secondary alert immediately upon the release of the audit report by the New Mexico State Auditor. • Milestone 2: Formalize a coordination protocol between the Finance Department and the external audit firm to ensure the Data Collection Form (DCF) is drafted and ready for certification within 15 days of the state report release. • Milestone 3: Conduct a final review and electronic submission of the report and DCF to the FAC no later than 30 days post-release, ensuring all filings are finalized well before the absolute nine-month deadline. Responsible party(ies) for corrective action(s): Director of Finance Corrective action(s) timeline: January 31, 2026
2024-001
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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