EIN: 856000803
UEI: KZCMLFLXUKK3
Audited by: CliftonLarsonAllen LLP
Oversight agency: 10 [Department of Agriculture]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 26, 2021. 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 July 26, 2021 (1859 days ago).
What is a management decision? →During our testing of disbursements, we noted that 1 out of 23 allowable cash disbursements tested, the vendor invoice was not stamped as received by the Accounts Payable Department indicating goods or services received/rendered. Criteria: Per NMAC 6.20.2.11 Internal Control Structure Standards, every school district shall establish and maintain an internal control structure to provide management with reasonable assurance that assets are safe-guarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management?s authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with GAAP.Each school district shall develop, establish and maintain a structure of internal accounting controls and written procedures to provide for segregation of duties, a system of authorization and recording procedures, and sound accounting practices in performance of duties and functions. The duties to be segregated are the authorization to execute a transaction, recording the transaction, and custody of assets involved in the transaction. Effect: The District was not maintaining strict internal controls, close supervision in accordance with GAAP. Cause: The district did not ensure that the Districts policies and procedures were being followed. Auditors? Recommendation: Ensure all invoices are stamped as received when goods or services are received prior to making vendor payments. This will ensure that payments are only made for delivered goods and services that were provided. Views of Responsible Officials and Planned Corrective Actions: The District will ensure that all invoices are stamped as received when goods or services are received prior to making vendor payments. Person Responsible: Business Manager Estimated Completion Date: June 30, 2020
Show full finding ▾Hide full finding ▴2019-002 ? Internal Controls over Financial Statements Reporting and Controls over Compliance-Significant DeficiencyFederal Program Information:Funding Agency: Department of Agriculture Title: National School Lunch Program CFDA Number: 10.553/10.555 Award Year: 2018-2019 Grant Year: 2018-2019 Condition: During our testing of disbursements, we noted that 1 out of 23 allowable cash disbursements tested, the vendor invoice was not stamped as received by the Accounts Payable Department indicating goods or services received/rendered. Criteria: Per NMAC 6.20.2.11 Internal Control Structure Standards, every school district shall establish and maintain an internal control structure to provide management with reasonable assurance that assets are safe-guarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management?s authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with GAAP.Each school district shall develop, establish and maintain a structure of internal accounting controls and written procedures to provide for segregation of duties, a system of authorization and recording procedures, and sound accounting practices in performance of duties and functions. The duties to be segregated are the authorization to execute a transaction, recording the transaction, and custody of assets involved in the transaction. Effect: The District was not maintaining strict internal controls, close supervision in accordance with GAAP. Cause: The district did not ensure that the Districts policies and procedures were being followed. Auditors? Recommendation: Ensure all invoices are stamped as received when goods or services are received prior to making vendor payments. This will ensure that payments are only made for delivered goods and services that were provided. Views of Responsible Officials and Planned Corrective Actions: The District will ensure that all invoices are stamped as received when goods or services are received prior to making vendor payments. Person Responsible: Business Manager Estimated Completion Date: June 30, 2020
Views of Responsible Officials and Planned Corrective Actions: The District will ensure that all invoices are stamped as received when goods or services are received prior to making vendor payments. Person Responsible: Business Manager Estimated Completion Date: June 30, 2020
FAC accepted this audit on April 4, 2019 — management decision was due October 4, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 31, 2018 — management decision was due July 31, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 8, 2017 — management decision was due July 8, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
