EIN: 856002445
UEI: KXMCLLUKZWF5
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 16, 2023. 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 16, 2023 (1106 days ago).
What is a management decision? →During our audit of the Education Stabilization Fund program, we noted the following: -Out of 40 payroll selections tested, three selections were not supported by a Biannual Certification necessary for Time and Effort documentation. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations and District Policy. Recommendation: We recommend tracking employees that have payroll disbursements charged to the grant and performing a review twice a year to ensure the Biannual Certifications are obtained for all employees that are required to submit one. Views of responsible officials: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Effort documentation. The Federal Programs Department conducts a review twice a year and will continue to do so with more diligence to detail. When the position is filled, Executive Director of Federal Programs will ensure this individual is properly trained on the reporting procedures and will verify that all reports are completed correctly and in a timely manner before signing. The Executive Director of Federal Programs will ensure the corrective action plan is implemented in the next Biannual Certification period of January 2023.
Show full finding ▾Hide full finding ▴2022-005 Time and Effort Documentation Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425C/84.425D/84.425U/84.425W Federal Award Identification Number and Year: N/A Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 24301/24308/24355 Award Period: July 1, 2021-June 30, 2022 Type of Finding: -Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Per 2 C.F.R. ? 200.430 Compensation - personal services: charges to Federal awards for salaries and wages must be based on records that comply with the established accounting policies and procedures of the non-Federal entity and be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated and reasonably reflect the total activity for which the employee is compensated by the non- Federal entity. Condition: During our audit of the Education Stabilization Fund program, we noted the following: -Out of 40 payroll selections tested, three selections were not supported by a Biannual Certification necessary for Time and Effort documentation. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations and District Policy. Recommendation: We recommend tracking employees that have payroll disbursements charged to the grant and performing a review twice a year to ensure the Biannual Certifications are obtained for all employees that are required to submit one. Views of responsible officials: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Effort documentation. The Federal Programs Department conducts a review twice a year and will continue to do so with more diligence to detail. When the position is filled, Executive Director of Federal Programs will ensure this individual is properly trained on the reporting procedures and will verify that all reports are completed correctly and in a timely manner before signing. The Executive Director of Federal Programs will ensure the corrective action plan is implemented in the next Biannual Certification period of January 2023.
Views of responsible officials and planned corrective actions: The Data Specialist position in the Federal Programs Department was vacant during the time of Biannual certification period and these 3 selections were unintentionally not included in the Biannual Certification necessary for Time and Effort documentation. The Federal Programs Department conducts a review twice a year and will continue to do so with more diligence to detail. When the position is filled, Executive Director of Federal Programs will ensure this individual is properly trained on the reporting procedures and will verify that all reports are completed correctly and in a timely manner before signing. The Executive Director of Federal Programs will ensure the corrective action plan is implemented in the next Biannual Certification period of January 2023.
During our audit of the Education Stabilization Fund program, we noted the following: ? The district did not have formal written policies or procedures in place for procurement to require contractors and subcontractors to submit certified payrolls for each week in which work was performed for construction contracts in excess of $2,000.. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations. Recommendation: We recommend updating policies and procedures related to procurement to include the necessary clauses and requirements for construction contracts in excess of $2,000 when federal funds are being utilized. Views of responsible officials: A standard operating procedure (SOP) will be developed with the appropriate departments to ensure contractors are submitting their weekly payrolls to the District for any construction project that is federally funded or assisted in excess of $2,000.00. The Chief Procurement Officer will ensure the corrective action plan is completed by June 30, 2023.
Show full finding ▾Hide full finding ▴2022-006 Policies on Internal Control Federal Agency: U.S. Department of Education Federal Program Title: Education Stabilization Fund Assistance Listing Number: 84.425C/84.425D/84.425U/84.425W Federal Award Identification Number and Year: N/A Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 24308/24316 Award Period: July 1, 2021-June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Per 29 C.F.R. ? 5.5 - Construction contracts greater than $2,000 must have a contract clause pertaining to prevailing wage rates. For each week in which work was performed under the contract, the contractor must be required to submit certified payrolls. Condition: During our audit of the Education Stabilization Fund program, we noted the following: ? The district did not have formal written policies or procedures in place for procurement to require contractors and subcontractors to submit certified payrolls for each week in which work was performed for construction contracts in excess of $2,000.. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations. Recommendation: We recommend updating policies and procedures related to procurement to include the necessary clauses and requirements for construction contracts in excess of $2,000 when federal funds are being utilized. Views of responsible officials: A standard operating procedure (SOP) will be developed with the appropriate departments to ensure contractors are submitting their weekly payrolls to the District for any construction project that is federally funded or assisted in excess of $2,000.00. The Chief Procurement Officer will ensure the corrective action plan is completed by June 30, 2023.
Views of responsible officials and planned corrective actions: A standard operating procedure (SOP) will be developed with the appropriate departments to ensure contractors are submitting their weekly payrolls to the District for any construction project that is federally funded or assisted in excess of $2,000.00. The Chief Procurement Officer will ensure the corrective action plan is completed by June 30, 2023.
During our audit of the Title I, Part A program, we noted the following: ? Out of 20 student removals from the cohort tested, six removals were not supported by appropriate written documentation and were thus inappropriately removed from the cohort. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations and District Policy Recommendation: We recommend providing training to school sites to ensure personnel who are responsible for obtaining appropriate documentation for changes to a student file that result in removal from the cohort are aware of the requirement. Views of responsible officials: Las Cruces Public Schools (LCPS) uses the NM Graduation Technical Manual to guide expectations and processes for graduation cohort review for all schools. The District currently supports each registrar with live data dashboards to monitor students who have withdrawn across which includes the NM State code. The LCPS Information Operations Department, who over sees STARS collections, meets with all registrars yearly to review the dashboards, review the NM graduation Technical Manual, along with all internal process of where the documentation needs to occur. After findings from the audit, the following will be added to our process.
Show full finding ▾Hide full finding ▴2022-007 Special Provisions Testing ? Annual Report Card Federal agency: U.S. Department of Education Federal Program Title: Title I, Part A Assistance Listing Number: 84.010 Federal Award Identification Number and Year: N/A Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 24101 Award Period: July 1, 2021-June 30, 2022 Type of Finding: ? Significant deficiency in internal control over compliance, other matter Criteria or specific requirement: Per ESEA section 8101(23)(B) - To remove a student from a cohort, a school or local educational agency shall require documentation, or obtain documentation from the State educational agency, to confirm that the student has transferred out, emigrated to another country, or transferred to a prison or juvenile facility, or is deceased. Condition: During our audit of the Title I, Part A program, we noted the following: ? Out of 20 student removals from the cohort tested, six removals were not supported by appropriate written documentation and were thus inappropriately removed from the cohort. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations and District Policy Recommendation: We recommend providing training to school sites to ensure personnel who are responsible for obtaining appropriate documentation for changes to a student file that result in removal from the cohort are aware of the requirement. Views of responsible officials: Las Cruces Public Schools (LCPS) uses the NM Graduation Technical Manual to guide expectations and processes for graduation cohort review for all schools. The District currently supports each registrar with live data dashboards to monitor students who have withdrawn across which includes the NM State code. The LCPS Information Operations Department, who over sees STARS collections, meets with all registrars yearly to review the dashboards, review the NM graduation Technical Manual, along with all internal process of where the documentation needs to occur. After findings from the audit, the following will be added to our process.
Views of responsible officials and planned corrective actions: Las Cruces Public Schools (LCPS) uses the NM Graduation Technical Manual to guide expectations and processes for graduation cohort review for all schools. The District currently supports each registrar with live data dashboards to monitor students who have withdrawn across which includes the NM State code. The LCPS Information Operations Department, who over sees STARS collections, meets with all registrars yearly to review the dashboards, review the NM graduation Technical Manual, along with all internal process of where the documentation needs to occur. After findings from the audit, the following will be added to our process. Training: ? The IO Department will continue to train all registrars on a yearly basis using the state?s Graduation Technical Manual. As of December 1, 2022, this training will now be considered mandatory for the school administrator. ? Attendance of the trainings will be documented in our professional development monitoring system-Vector Solutions. Internal Audits: ? Each site?s school administrator, who attended the training, will conduct frequent checks of the students that have withdrawn to ensure proper documentation is being completed using the data dashboards as reference. ? The LCPS Information Operations Department will conduct two internal audits, one in the fall and one in the spring, to ensure compliance of documentation is ongoing and not occurring only at graduation cohort review timeline. The Associate Superintendent of Information Operations will incorporate trainings for all registrars and school administration representative by December 1, 2022. Internal audits will be conducted every September and February of each school year.
FAC accepted this audit on March 8, 2021 — management decision was due September 8, 2021.
During testing over Special Provisions - Verification of Free and Reduced Price Applications, we noted that on 8 applications included in our sample, the District properly processed the verification testing by the October 1st filing date and processed the student eligibility status changes to ?Paid?, which is the required status change for non-response verifications. However, we noted that subsequent to the effective status change, the eligibility status on these 8 applications was reverted back to their original status prior to the non-response verification due to an update by the Meals Plus vendor effective February 24, 2020. Although Nutrition Services followed the appropriate verification process, there are currently no controls in place to ensure that student status changes are not made subsequent to the November 15th effective date. In addition, there are no periodic reviews or user logs to identify any changes made to student eligibility status to ensure they have been authorized and not subject to error. Questioned costs: None. Context: As required, the District verified the current free and reduced price eligibility of households by November 15, 2019 from a sample selection of applications that was approved by the District for free and reduced meals. The District?s sample for verification included a sample of 30 error-prone applications of the 51 total identified error-prone applications. Our sample selection included testing 8 of these applications to verify that they were verified by District and the District subsequently made the changes to eligibility status based on documentation and other information obtained through the verification process. Cause: Management oversight. Effect: Noncompliance with grant requirements. Section III ?Findings and Questioned Costs ? Major Federal Program (Continued) 2020-002 Special Provisions Testing ? Free and Reduced Price Applications (NSLP) (Continued) Recommendation: We recommend the Department create internal controls to ensure verification results are audited subsequent to the November 15th effective date. In addition, we recommend that the District work with the software vendor to ensure controls are established to reduce such errors. Views of responsible officials: The Nutrition Services Department will create written processes and procedures, including proper controls, to ensure changes in student meal status are verified and correct. Regular audits of student meal status will be conducted to ensure that improper subsequent changes do not occur. The Executive Director of Nutrition Services will ensure the corrective action plan is completed by June 30, 2021.
Show full finding ▾Hide full finding ▴2020-002 Special Provisions Testing ? Free and Reduced Price Applications (NSLP) Federal Agency: U.S. Department of Agriculture Federal Program Title: National School Breakfast and Lunch Program CFDA Number: 10.553/ 10.555/ 10.556 Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 21000 Award Period: 7/1/2019-6/30/2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Per 7 CFR sections 245.6(c)(3)(iii), changes resulting from verification or administrative reviews. The local educational agency must change the children's eligibility status when a change is required as a result of verification activities conducted under ?245.6a or as a result of a review conducted in accordance with ?210.18 of this chapter. Condition: During testing over Special Provisions - Verification of Free and Reduced Price Applications, we noted that on 8 applications included in our sample, the District properly processed the verification testing by the October 1st filing date and processed the student eligibility status changes to ?Paid?, which is the required status change for non-response verifications. However, we noted that subsequent to the effective status change, the eligibility status on these 8 applications was reverted back to their original status prior to the non-response verification due to an update by the Meals Plus vendor effective February 24, 2020. Although Nutrition Services followed the appropriate verification process, there are currently no controls in place to ensure that student status changes are not made subsequent to the November 15th effective date. In addition, there are no periodic reviews or user logs to identify any changes made to student eligibility status to ensure they have been authorized and not subject to error. Questioned costs: None. Context: As required, the District verified the current free and reduced price eligibility of households by November 15, 2019 from a sample selection of applications that was approved by the District for free and reduced meals. The District?s sample for verification included a sample of 30 error-prone applications of the 51 total identified error-prone applications. Our sample selection included testing 8 of these applications to verify that they were verified by District and the District subsequently made the changes to eligibility status based on documentation and other information obtained through the verification process. Cause: Management oversight. Effect: Noncompliance with grant requirements. Section III ?Findings and Questioned Costs ? Major Federal Program (Continued) 2020-002 Special Provisions Testing ? Free and Reduced Price Applications (NSLP) (Continued) Recommendation: We recommend the Department create internal controls to ensure verification results are audited subsequent to the November 15th effective date. In addition, we recommend that the District work with the software vendor to ensure controls are established to reduce such errors. Views of responsible officials: The Nutrition Services Department will create written processes and procedures, including proper controls, to ensure changes in student meal status are verified and correct. Regular audits of student meal status will be conducted to ensure that improper subsequent changes do not occur. The Executive Director of Nutrition Services will ensure the corrective action plan is completed by June 30, 2021.
U.S. Department of Agriculture 2020-002 National School Breakfast and Lunch Program ? CFDA No. 10.553/ 10.555/ 10.556 Recommendation: Department create internal controls to ensure verification results are audited subsequent to the November 15th effective date. In addition, the District work with the software vendor to ensure controls are established to reduce such errors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Nutrition Services Department will create written processes and procedures, including proper controls, to ensure changes in student meal status are verified and correct. Regular audits of student meal status will be conducted to ensure that improper subsequent changes do not occur. Name(s) of the contact person(s) responsible for corrective action: Edwanda Williams, Executive Director of Nutrition Services Planned completion date for corrective action plan: June 30, 2021
During our audit of the National School Breakfast and Lunch Program, we noted while the District does have policies and controls in place, the District lacks formal written internal control polices or procedures associated with the Federal program. Management?s Progress for Repeat Findings: Management failed to implement adequate controls to resolve the finding and will work toward corrective action during FY2021. Questioned costs: None. Context: Management has communicated that no formal policies have been implemented. Cause: Management oversight. Effect: Noncompliance with grant requirements. Recommendation: We recommend the Department create formal written policies and implement internal controls to ensure the program meets grant requirements. Views of responsible officials: The Nutrition Services Department will create written processes and procedures for all operating areas. These written processes and procedures will be reviewed by management to ensure proper controls, accounting, and oversight are included. Management will provide additional oversight, audits, and support to ensure these process and procedures are followed. The Executive Director of Nutrition Services will ensure the corrective action plan is completed by June 30, 2022.
Show full finding ▾Hide full finding ▴2020-003 (Previously 2019-005) Policies on Internal Control Federal Agency: U.S. Department of Agriculture Federal Program Title: National School Breakfast and Lunch Program CFDA Number: 10.553/ 10.555/ 10.556 Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 21000 Award Period: 7/1/2019-6/30/2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Per ?200.303, the non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations, and the terms and conditions of Federal awards. (d) Take prompt action when instances of noncompliance are identified, including noncompliance identified in audit findings. Section III ?Findings and Questioned Costs ? Major Federal Program (Continued) 2020-003 (Previously 2019-005) Policies on Internal Control (Continued) Criteria or specific requirement (Continued): (e) Take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive or the non-Federal entity considers sensitive consistent with applicable Federal, state, local, and tribal laws regarding privacy and obligations of confidentiality. Condition: During our audit of the National School Breakfast and Lunch Program, we noted while the District does have policies and controls in place, the District lacks formal written internal control polices or procedures associated with the Federal program. Management?s Progress for Repeat Findings: Management failed to implement adequate controls to resolve the finding and will work toward corrective action during FY2021. Questioned costs: None. Context: Management has communicated that no formal policies have been implemented. Cause: Management oversight. Effect: Noncompliance with grant requirements. Recommendation: We recommend the Department create formal written policies and implement internal controls to ensure the program meets grant requirements. Views of responsible officials: The Nutrition Services Department will create written processes and procedures for all operating areas. These written processes and procedures will be reviewed by management to ensure proper controls, accounting, and oversight are included. Management will provide additional oversight, audits, and support to ensure these process and procedures are followed. The Executive Director of Nutrition Services will ensure the corrective action plan is completed by June 30, 2022.
U.S. Department of Agriculture 2019-003 National School Breakfast and Lunch Program ? CFDA No. 10.553/ 10.555/ 10.556 Recommendation: Department create formal written policies and implement internal controls to ensure the program meets grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Nutrition Services Department will create written processes and procedures for all operating areas. These written processes and procedures will be reviewed by management to ensure proper controls, accounting and oversight is included. Management will provide additional oversight, audits and support to ensure these process and procedures are followed. Name(s) of the contact person(s) responsible for corrective action: Edwanda Williams, Executive Director of Nutrition Services Planned completion date for corrective action plan: June 30, 2022
2019-005
During our audit of the program payroll disbursements, we noted the following: ? One payroll transaction out of 40 tested for which the District Human Resources Department was unable to provide an approved and signed contract for a salary and a salary adjustment. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations and District Policy. Recommendation: We recommend the District maintain adequate records to ensure the adequacy as it relates to the federal program requirements and establish an effective control to ensure compliance with District policy. Views of responsible officials: The Human Resources Department will implement additional reviews, reports, and audits of employee contracts to ensure compliance with federal programs. The Chief Human Resources Officer will ensure the corrective action is completed by June 30, 2021.
Show full finding ▾Hide full finding ▴2020-004 Payroll Disbursements ? Allowable Cost Federal agency: U.S. Department of Education Federal program title: Supporting Effective Instruction State Grant CFDA Number: 84.367 Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 24154 Award Period: 7/1/2019-6/30/2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Per ?200.430 Compensation-personal services, charges to Federal awards for salaries and wages must be based on records that comply with the established accounting policies and procedures of the non-Federal entity be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition: During our audit of the program payroll disbursements, we noted the following: ? One payroll transaction out of 40 tested for which the District Human Resources Department was unable to provide an approved and signed contract for a salary and a salary adjustment. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations and District Policy. Recommendation: We recommend the District maintain adequate records to ensure the adequacy as it relates to the federal program requirements and establish an effective control to ensure compliance with District policy. Views of responsible officials: The Human Resources Department will implement additional reviews, reports, and audits of employee contracts to ensure compliance with federal programs. The Chief Human Resources Officer will ensure the corrective action is completed by June 30, 2021.
U.S. Department of Education 2020-004 Supporting Effective Instruction State Grant ? CFDA No. 84.367 Recommendation: District maintain adequate records to ensure the adequacy as it relates to the federal program requirements and establish an effective control to ensure compliance with District policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Human Resources Department will implement additional reviews, reports, and audits of employee contracts to ensure compliance with federal programs. Name(s) of the contact person(s) responsible for corrective action: Miguel Serrano, Chief Human Resource Officer Planned completion date for corrective action plan: June 30, 2021
During review of the Title II application, we noted 5 of the 6 private schools within the District area were awarded funds. As part of the special provisions testing, the District was unable to provide consultation documentation for one of the five private schools in order to determine if the District conducted timely consultations with each individual private school over the planned services to be provided under the program grant. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations and District Policy. Recommendation: We recommend the District enhance internal controls and perform a thorough review of applications to ensure applications are complete and meet the grant equitable services requirements. Views of responsible officials: The Instruction Department will implement procedures to ensure consultations with private schools are completed and documented. The Instruction Department leadership will review completed consultation documentation and provide copies to the Finance Department. The Deputy Superintendent of Instruction will ensure the corrective action plan is completed by June 30, 2021.
Show full finding ▾Hide full finding ▴2020-005 Special Provisions Testing ? Private School Children Federal Agency: U.S. Department of Education Federal Program Title: Supporting Effective Instruction State Grant CFDA Number: 84.367 Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 24154 Award Period: 7/1/2019-6/30/2020 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Per ?200.63(e) ? Consultation: (1) (i) The LEA must maintain in its records and provide to the SEA a written affirmation, signed by officials of each private school with participating children or appropriate private school representatives, that the required consultation has occurred. (ii) The LEA's written affirmation must provide the option for private school officials to indicate their belief that timely and meaningful consultation has not occurred or that the program design is not equitable with respect to eligible private school children. (2) If the officials of the private schools do not provide the affirmations within a reasonable period of time, the LEA must submit to the SEA documentation that the required consultation occurred. Condition: During review of the Title II application, we noted 5 of the 6 private schools within the District area were awarded funds. As part of the special provisions testing, the District was unable to provide consultation documentation for one of the five private schools in order to determine if the District conducted timely consultations with each individual private school over the planned services to be provided under the program grant. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Effect: Noncompliance with applicable grant regulations and District Policy. Recommendation: We recommend the District enhance internal controls and perform a thorough review of applications to ensure applications are complete and meet the grant equitable services requirements. Views of responsible officials: The Instruction Department will implement procedures to ensure consultations with private schools are completed and documented. The Instruction Department leadership will review completed consultation documentation and provide copies to the Finance Department. The Deputy Superintendent of Instruction will ensure the corrective action plan is completed by June 30, 2021.
2020-005 Supporting Effective Instruction State Grant ? CFDA No. 84.367 Recommendation: The District enhance internal controls and perform a thorough review of applications to ensure applications are complete and meet the grant equitable services requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Instruction Department will implement procedures to ensure consultation with private schools are completed and documented. The Instruction Department leadership will review completed consultation documentation and provide copies to the Finance Department. Name(s) of the contact person(s) responsible for corrective action: Wendi Miller-Tomlinson, Deputy Superintendent of Instruction Planned completion date for corrective action plan: June 30, 2021
FAC accepted this audit on January 30, 2020 — management decision was due July 30, 2020.
During our review of 40 payroll expenditures, three transactions did not have a ?Content Specialist Personnel Activity Report? signed by the employee?s direct supervisor. Upon further review, we identified that the three employees? primary job codes were Instructional Specialist, Staff Developmental Specialist, and SEC- CLER III. Questioned costs: None. Context: See ?Condition.? Cause: District oversight ensuring schools are submitting the Content Specialist Personnel Action Report to serve as time and effort certification for all employees funded by the grant. Repeat Finding: No Effect: Noncompliance with applicable regulations and District policy. Recommendation: We recommend utilizing an employee listing to audit that all required employees have a Content Specialist Personnel Activity Report form reviewed and approved by their direct supervisor in order to comply with Title I program requirements. Views of responsible officials: The Federal Program Director will develop a process to ensure that all required employees submit the Personnel Activity Report form monthly and that all forms are accurately signed and dated. This will be implemented by June 30, 2020.
Show full finding ▾Hide full finding ▴2019-002 Payroll Disbursements ? Allowable Costs Federal agency: U.S. Department of Education Federal program title: Title I CFDA Number: 84.010 Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 24101 Award Period: 7/1/2018 ? 9/30/2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Per ?200.430 Compensation-personal services, charges to Federal awards for salaries and wages must be based on records that comply with the established accounting policies and procedures of the non-Federal entity be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated and reasonably reflect the total activity for which the employee is compensated by the non-Federal entity. Condition: During our review of 40 payroll expenditures, three transactions did not have a ?Content Specialist Personnel Activity Report? signed by the employee?s direct supervisor. Upon further review, we identified that the three employees? primary job codes were Instructional Specialist, Staff Developmental Specialist, and SEC- CLER III. Questioned costs: None. Context: See ?Condition.? Cause: District oversight ensuring schools are submitting the Content Specialist Personnel Action Report to serve as time and effort certification for all employees funded by the grant. Repeat Finding: No Effect: Noncompliance with applicable regulations and District policy. Recommendation: We recommend utilizing an employee listing to audit that all required employees have a Content Specialist Personnel Activity Report form reviewed and approved by their direct supervisor in order to comply with Title I program requirements. Views of responsible officials: The Federal Program Director will develop a process to ensure that all required employees submit the Personnel Activity Report form monthly and that all forms are accurately signed and dated. This will be implemented by June 30, 2020.
Title I - CFDA No. 84-010 Recommendation: Utilize an employee listing to audit that all required employees have a Content Specialist Personnel Activity Report form reviewed and approved by their direct supervisor in order to comply with Title I program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Federal Programs department will develop a process to ensure that all required employees submit Personnel Activity Report forms monthly and that all forms are accurately signed and dated. Name(s) of the contact person(s) responsible for corrective action: Carla Ragan, Director of Federal Programs. Planned completion date for corrective action plan: June 30, 2020
Special Provision testing included review of the Enrollment and Number of Low Income Children survey sheets, which is 1 of 4 survey sheets used by the District to verify the number of low income students in attendance at private schools. Testing identified one school reported 165 low-income students enrolled; however, in review of the Title I application, the District reported the school having 142 low-income students enrolled. As funding is calculated at a per pupil basis, this resulted in the private school receiving approximately $15,385 less in proportionated equitable service funds. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Repeat Finding: No Effect: Noncompliance with grant requirements. Recommendation: We recommend the Department create internal controls and thorough review of applications to ensure applications are complete and meet the grant equitable services requirements.Views of responsible officials: The Federal Program Director will develop a process of internal controls to ensure applications are complete and meet the grant equitable services requirements. Communicate to Private-Non-Profit (PNP) Sites the due dates, be available to answer any questions regarding the application and grant process, and help them to determine eligibility of Title I children. Continue to review grant equitable services requirements one month before the 120th day to collect updated eligibility documentation for the following year. This will be implemented by June 30, 2020.
Show full finding ▾Hide full finding ▴2019-003 Special Provisions Testing ? Participation of Private Schools Federal agency: U.S. Department of Education Federal program title: Title I CFDA Number: 84.010 Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 24101 Award Period: 7/1/2018 ? 9/30/2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Per ?200.64 Factors for determining equitable participation of private school children. (a) Equal expenditures. (1) Funds expended by an LEA under this subpart for services for eligible private school children in the aggregate must be equal to the proportion of funds generated by private school children from low-income families who reside in participating public school attendance areas under paragraph (a)(2) of this section. (2) An LEA must determine the proportional share of funds available for services for eligible private school children based on the total amount of funds received by the LEA under subpart 2 of part A of title I of the ESEA prior to any allowable expenditures or transfers by the LEA. Condition: Special Provision testing included review of the Enrollment and Number of Low Income Children survey sheets, which is 1 of 4 survey sheets used by the District to verify the number of low income students in attendance at private schools. Testing identified one school reported 165 low-income students enrolled; however, in review of the Title I application, the District reported the school having 142 low-income students enrolled. As funding is calculated at a per pupil basis, this resulted in the private school receiving approximately $15,385 less in proportionated equitable service funds. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Repeat Finding: No Effect: Noncompliance with grant requirements. Recommendation: We recommend the Department create internal controls and thorough review of applications to ensure applications are complete and meet the grant equitable services requirements.Views of responsible officials: The Federal Program Director will develop a process of internal controls to ensure applications are complete and meet the grant equitable services requirements. Communicate to Private-Non-Profit (PNP) Sites the due dates, be available to answer any questions regarding the application and grant process, and help them to determine eligibility of Title I children. Continue to review grant equitable services requirements one month before the 120th day to collect updated eligibility documentation for the following year. This will be implemented by June 30, 2020.
Title I - CFDA No. 84.010 Recommendation: The Federal Programs Department create internal controls and thorough review of application to ensure applications are complete and meet the grant equitable services requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Federal Programs department will develop a process of internal controls to ensure applications are complete and meet the grant equitable services requirements. Communicate to Private Non-Profit (PNP) Sites the due dates, be available for questions? regarding the application and grant process and help them to determine eligibility of Title I children. Continue to review grant. Name(s) of the contact person(s) responsible for corrective action: Carla Ragan, Director of Federal Programs. Planned completion date for corrective action plan: June 30, 2020
During our audit of the National School Breakfast and Lunch Program we noted the District did not have any formal written internal control polices or procedures associated with the Federal program. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Repeat Finding: No Effect: Noncompliance with grant requirements. Recommendation: We recommend the Department create formal written policies and implement internal controls to ensure the program meets grant requirements. Views of responsible officials: Nutrition Services Director will facilitate a review of needed internal controls. In collaboration with the finance department, a system of internal controls will be developed and appropriately documented. The estimated completion date is June 30, 2022.
Show full finding ▾Hide full finding ▴2019-005 Policies on Internal Control Federal agency: U.S. Department of Agriculture Federal program title: National School Breakfast and Lunch Program CFDA Number: 10.553/ 10.555/ 10.556 Pass-Through Agency: New Mexico Public Education Department Pass-Through Number(s): 21000 Award Period: 7/1/2018-6/30/2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or specific requirement: Per ?200.303, the non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. (d) Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings. (e) Take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive or the non-Federal entity considers sensitive consistent with applicable Federal, state, local, and tribal laws regarding privacy and obligations of confidentiality.Condition: During our audit of the National School Breakfast and Lunch Program we noted the District did not have any formal written internal control polices or procedures associated with the Federal program. Questioned costs: None. Context: See ?Condition.? Cause: Management oversight. Repeat Finding: No Effect: Noncompliance with grant requirements. Recommendation: We recommend the Department create formal written policies and implement internal controls to ensure the program meets grant requirements. Views of responsible officials: Nutrition Services Director will facilitate a review of needed internal controls. In collaboration with the finance department, a system of internal controls will be developed and appropriately documented. The estimated completion date is June 30, 2022.
National School Breakfast and Lunch Program - 10.553/ 10.555/ 10.556 Recommendation: The Nutrition Services Department create formal written policies and implement internal controls to ensure the program meet grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Nutrition Services department will facilitate a review of needed internal controls. In collaboration with the finance department, a system of internal controls will be developed and appropriately documented. Name(s) of the contact person(s) responsible for corrective action: Edwanda Williams, Executive Director of Nutrition Services. Planned completion date for corrective action plan: June 30, 2022
FAC accepted this audit on February 28, 2019 — management decision was due August 28, 2019.
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