EIN: 861008290
UEI: Z4SKW4PLUJT7
Audited by: Keegan Linscott & Associates, PC
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 13, 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 January 13, 2027 (131 days from today).
What is a management decision? →FAC accepted this audit on July 28, 2025 — management decision was due January 28, 2026.
FAC accepted this audit on January 16, 2025 — management decision was due July 16, 2025.
Improve Procedures over the Preparation of the Schedule of Expenditure of Federal Awards (Material Weakness) As part of our audit procedures, we audit the completeness and the accuracy of the Schedule of Expenditures of Federal Awards. Management is responsible for the preparation of the Schedule of Expenditures of Federal Awards in accordance with the requirements of the Uniform Guidance. This schedule is an integral component of the Organization’s reporting in accordance with the Uniform Guidance as it identifies total federal awards expended for each individual federal program and it serves as the primary basis for the auditor’s major program determination. During our audit, we became aware of evidence which indicated that in a prior year loans that had been thought to be forgiven by USDA were in fact repurchased by USDA. The debt should have been reflected on the Schedule of Expenditures of Federal Awards under the Section 538 program. The Schedule of Expenditures of Federal Awards was corrected during the audit; however, it appears the errors were made due to a lack of sufficient internal controls over the preparation of the Schedule of Expenditures of Federal Awards. Recommendation - We recommend that the Organization implement adequate procedures, including staff training and a formal review and verification process by supervisory personnel, as part of its annual process to prepare the Schedule of Expenditures of Federal Awards in order to ensure its accuracy. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure future proper reporting of federal awards in the Schedule of Expenditures of Federal Awards. See our Corrective Action Plan for the fiscal year ended December 31, 2023 for additional detail.
Show full finding ▾Hide full finding ▴Improve Procedures over the Preparation of the Schedule of Expenditure of Federal Awards (Material Weakness) As part of our audit procedures, we audit the completeness and the accuracy of the Schedule of Expenditures of Federal Awards. Management is responsible for the preparation of the Schedule of Expenditures of Federal Awards in accordance with the requirements of the Uniform Guidance. This schedule is an integral component of the Organization’s reporting in accordance with the Uniform Guidance as it identifies total federal awards expended for each individual federal program and it serves as the primary basis for the auditor’s major program determination. During our audit, we became aware of evidence which indicated that in a prior year loans that had been thought to be forgiven by USDA were in fact repurchased by USDA. The debt should have been reflected on the Schedule of Expenditures of Federal Awards under the Section 538 program. The Schedule of Expenditures of Federal Awards was corrected during the audit; however, it appears the errors were made due to a lack of sufficient internal controls over the preparation of the Schedule of Expenditures of Federal Awards. Recommendation - We recommend that the Organization implement adequate procedures, including staff training and a formal review and verification process by supervisory personnel, as part of its annual process to prepare the Schedule of Expenditures of Federal Awards in order to ensure its accuracy. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure future proper reporting of federal awards in the Schedule of Expenditures of Federal Awards. See our Corrective Action Plan for the fiscal year ended December 31, 2023 for additional detail.
Improve Procedures over the Preparation of the Schedule of Expenditure of Federal Awards (Material Weakness) As part of our audit procedures, we audit the completeness and the accuracy of the Schedule of Expenditures of Federal Awards. Management is responsible for the preparation of the Schedule of Expenditures of Federal Awards in accordance with the requirements of the Uniform Guidance. This schedule is an integral component of the Organization’s reporting in accordance with the Uniform Guidance as it identifies total federal awards expended for each individual federal program and it serves as the primary basis for the auditor’s major program determination. During our audit, we became aware of evidence which indicated that in a prior year loans that had been thought to be forgiven by USDA were in fact repurchased by USDA. The debt should have been reflected on the Schedule of Expenditures of Federal Awards under the Section 538 program. The Schedule of Expenditures of Federal Awards was Corrected during the audit, however, it appears the errors were made due to a lack of sufficient Internal controls over the preparation of the Schedule of Expenditures of Federal Awards. Recommendation – We recommend that the Organization implement adequate procedures, including Staff training and formal review and verification process by supervisory personnel, as part of its annual process to prepare the Schedule of Expenditures of Federal Awards in order to ensure its accuracy. Corrective Action Plan – The repurchase of the loans occurred in 2022 and all documents regarding the Repurchase of the loans were provided to FDHC who then provided all documents to auditors. At that time it was not made clear to FDHC that the repurchase of the loans should be included on the Schedule of Expenditures of Federal Awards under the Section 538 program. The repurchase was not included on the 2022 Schedule of Expenditures of Federal Awards under the Section 538 program and this was not an issue on FDHC’s 2022 audit which was also provided to and reviewed by USDA. It was not until 2024 that this came into question. FDHC reached out to USDA to verify if this repurchase should be included on the Schedule of Expenditures of Federal Awards under the Section 538 program. After going through multiple channels of USDA, it was determined that FDHC should include the repurchase of the Schedule of Expenditures of Federal Awards under the Section 538 program. Now that FDHC has been made aware that this needs to be included, CEO, Shelby Garcia, FDHC will get written confirmation from USDA as to the nature of any future debt restructurings/forgiveness, and the corrective action plan has been in place since the start of the fiscal year.
Submission of Single Audit Reports (Material Weakness) (Repeat Finding 2022-001) Federal Agency: U.S. Department of Agriculture (“USDA”) Program Title: Section 538 Rural Rental Housing Loans Assistance Listing Number: 10.438 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A 2023-002: Submission of Single Audit Reports (Material Weakness) (continued) Criteria – Section 200.512 of the Uniform Guidance states that the single audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context – The Organization did not complete its single audit and submit its data collection form and reporting package for the year ended December 31, 2023 by the required deadline. Cause and Effect - Due to a delay in the finalization of the Schedule of Expenditures of Federal Awards and the compiling of records and supporting documentation related to the financial statement audit and compliance audit, the Organization was late in completing its single audit and submitting its data collection form and reporting package to the Federal Audit Clearinghouse. Questioned Costs – None noted. Recommendation – We recommend that the Organization improve its financial reporting close process in order to complete its annual single audit and submit the data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure future timely submission of our single audit reports. See our Corrective Action Plan for the fiscal year ended December 31, 2023 for additional detail.
Show full finding ▾Hide full finding ▴Submission of Single Audit Reports (Material Weakness) (Repeat Finding 2022-001) Federal Agency: U.S. Department of Agriculture (“USDA”) Program Title: Section 538 Rural Rental Housing Loans Assistance Listing Number: 10.438 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A 2023-002: Submission of Single Audit Reports (Material Weakness) (continued) Criteria – Section 200.512 of the Uniform Guidance states that the single audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context – The Organization did not complete its single audit and submit its data collection form and reporting package for the year ended December 31, 2023 by the required deadline. Cause and Effect - Due to a delay in the finalization of the Schedule of Expenditures of Federal Awards and the compiling of records and supporting documentation related to the financial statement audit and compliance audit, the Organization was late in completing its single audit and submitting its data collection form and reporting package to the Federal Audit Clearinghouse. Questioned Costs – None noted. Recommendation – We recommend that the Organization improve its financial reporting close process in order to complete its annual single audit and submit the data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure future timely submission of our single audit reports. See our Corrective Action Plan for the fiscal year ended December 31, 2023 for additional detail.
Submission of Single Audit Reports (Material Weakness) (Repeat Finding 2022-001) Criteria – Section 200.512 of the Uniform Guidance states that the single audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, of nine months after the end of the audit period. Condition and Context – The organization did not complete its single audit and submit its data collection form and reporting package for the year ended December 31, 2023 by the required deadline. Cause and Effect – Due to a delay in the finalization of the Schedule of Expenditures of Federal Awards and the compiling of records and supporting documentation relation to the financial statement audit and compliance audit, the Organization was late in completing its single audit and submitting its data collection form and reporting package to the Federal Audit Clearinghouse. Questioned Costs – None noted. Recommendation – We recommend that the organization improve its financial reporting close process in order to complete its annual single audit and submit the data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline. Corrective Action Plan – FDHC provided all items requested by auditors on or before the required deadline (typically within 24 hours of request). Due to circumstances out of FDHC’s control, FDHC received a default judgement close to the time of audit issuance. This default judgement was based upon an ongoing court case that began in 2019. Once the auditors were notified of default judgement, the auditors made the decision not to issue until they could thoroughly review all relevant court documents related to the default judgement. The late issuance of the audit was not due to the readiness of FDHC accounting team. We do not feel that this will be an issue going forward. FDHC CEO, Shelby Garcia, and FDHC legal counsel will continue to keep auditors updated on any future court proceedings.
2022-001
FAC accepted this audit on February 23, 2024 — management decision was due August 23, 2024.
Federal Agency: U.S. Department of Agriculture (“USDA”) Program Title: Section 538 Rural Rental Housing Loans Assistance Listing Number: 10.438 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A Criteria – Section 200.512 of the Uniform Guidance states that the single audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context – The Organization did not complete its single audit and submit its data collection form and reporting package for the year ended December 31, 2022 by the required deadline. Cause and Effect - Due to a delay in the finalization of the Schedule of Expenditures of Federal Awards and the compiling of records and supporting documentation related to the financial statement audit and compliance audit, the Organization was late in completing its single audit and submitting its data collection form and reporting package to the Federal Audit Clearinghouse. Questioned Costs – None noted. Recommendation – We recommend that the Organization improve its financial reporting close process in order to complete its annual single audit and submit the data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure future timely submission of our single audit reports. See our Corrective Action Plan for the fiscal year ended December 31, 2022 for additional detail.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture (“USDA”) Program Title: Section 538 Rural Rental Housing Loans Assistance Listing Number: 10.438 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A Criteria – Section 200.512 of the Uniform Guidance states that the single audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context – The Organization did not complete its single audit and submit its data collection form and reporting package for the year ended December 31, 2022 by the required deadline. Cause and Effect - Due to a delay in the finalization of the Schedule of Expenditures of Federal Awards and the compiling of records and supporting documentation related to the financial statement audit and compliance audit, the Organization was late in completing its single audit and submitting its data collection form and reporting package to the Federal Audit Clearinghouse. Questioned Costs – None noted. Recommendation – We recommend that the Organization improve its financial reporting close process in order to complete its annual single audit and submit the data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure future timely submission of our single audit reports. See our Corrective Action Plan for the fiscal year ended December 31, 2022 for additional detail.
2022-001: Submission of Single Audit Reports (Material Weakness) Federal Agency: U.S. Department of Agriculture (“USDA”) Program Title: Section 538 Rural Rental Housing Loans Assistance Listing Number: 10.438 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A Criteria – Section 200.512 of the Uniform Guidance states that the single audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context - The Organization did not complete its single audit and submit its data collection form and reporting package for the year ended December 31st, 2022 by the required deadline. Cause and Effect – Due to the delay in resolving the finding noted at 2022-02, the Organization was late in completing its single audit and submitting its data collection form and reporting package to the Federal Audit Clearinghouse. Questioned Costs - None identified. Recommendation – We recommend that the Organization improve its financial reporting close process in order to complete its annual single audit and submit the data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline.
2022-002: Special Tests (Significant Deficiency) Federal Agency: U.S. Department of Agriculture (“USDA”) Program Title: Section 538 Rural Rental Housing Loans Assistance Listing Number: 10.438 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A Criteria – USDA’s program rules require that the Organization places restrictions on the monthly rent charged to tenants. Per the USDA handbook for the program, HB-1-3565 Chapter 8, section 5 Part E, the monthly rent for any individual housing unit, including any tenant-paid utilities must not exceed an amount equal to 1/12th of 30 percent of 115 percent of AMI (Adjusted Median Income) adjusted for family size based on the income limits set forth by USDA. Condition – During our audit of the special test requirements over rent restrictions we noted that calculated monthly rent was not taking into consideration an estimate of tenant-paid utility costs (i.e., a utility allowance) to be paid by the tenant. Cause – The finding appears to be the result of an oversight of the Section 538 program requirements and a breakdown in internal controls. Effect and Context – Although there was no instance where a utility allowance was calculated as required, there also was no direct effect to tenants of section 538 properties. Per the sample of 40 tested out of 323 units, when the subsequently estimated utility allowance was deducted from the USDA approved rent limit (as defined above), the net USDA approved rent limit was significantly in excess of the actual rent charged to the tenant and therefore, the monthly rent charged to tenants was within the required limits. Our sample was a statistically valid sample. Questioned Costs – None noted. Recommendation –We recommend the Organization implement policies and procedures to be in accordance with USDA Handbook HB-1-3565, Chapter 8, section 5 Part E, specifically pertaining to establishing an estimate of tenant-paid utility costs when determining monthly rent for new tenants. We also recommend that this analysis be updated annually or when information is received from utility companies of a utility cost increase. This analysis should be properly reviewed and approved by an appropriate level of management to evidence compliance with the requirement. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure compliance with rent restrictions dictated by USDA. See our Corrective Action Plan for the fiscal year ended December 31, 2022 for additional detail.
Show full finding ▾Hide full finding ▴2022-002: Special Tests (Significant Deficiency) Federal Agency: U.S. Department of Agriculture (“USDA”) Program Title: Section 538 Rural Rental Housing Loans Assistance Listing Number: 10.438 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A Criteria – USDA’s program rules require that the Organization places restrictions on the monthly rent charged to tenants. Per the USDA handbook for the program, HB-1-3565 Chapter 8, section 5 Part E, the monthly rent for any individual housing unit, including any tenant-paid utilities must not exceed an amount equal to 1/12th of 30 percent of 115 percent of AMI (Adjusted Median Income) adjusted for family size based on the income limits set forth by USDA. Condition – During our audit of the special test requirements over rent restrictions we noted that calculated monthly rent was not taking into consideration an estimate of tenant-paid utility costs (i.e., a utility allowance) to be paid by the tenant. Cause – The finding appears to be the result of an oversight of the Section 538 program requirements and a breakdown in internal controls. Effect and Context – Although there was no instance where a utility allowance was calculated as required, there also was no direct effect to tenants of section 538 properties. Per the sample of 40 tested out of 323 units, when the subsequently estimated utility allowance was deducted from the USDA approved rent limit (as defined above), the net USDA approved rent limit was significantly in excess of the actual rent charged to the tenant and therefore, the monthly rent charged to tenants was within the required limits. Our sample was a statistically valid sample. Questioned Costs – None noted. Recommendation –We recommend the Organization implement policies and procedures to be in accordance with USDA Handbook HB-1-3565, Chapter 8, section 5 Part E, specifically pertaining to establishing an estimate of tenant-paid utility costs when determining monthly rent for new tenants. We also recommend that this analysis be updated annually or when information is received from utility companies of a utility cost increase. This analysis should be properly reviewed and approved by an appropriate level of management to evidence compliance with the requirement. View of Responsible Officials - We agree with the finding. We have implemented procedures to ensure compliance with rent restrictions dictated by USDA. See our Corrective Action Plan for the fiscal year ended December 31, 2022 for additional detail.
2022-001: Submission of Single Audit Reports (Material Weakness) Federal Agency: U.S. Department of Agriculture (“USDA”) Program Title: Section 538 Rural Rental Housing Loans Assistance Listing Number: 10.438 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A Corrective Action Plan: Fort Defiance Housing Corporation will incorporate a new procedure when qualifying residents for move-in. In accordance with USDA's 538 policy (shown below). The Agency has established certain rent restrictions to preserve affordability of GRRHP units over time. The rent restrictions for the program are as follows: • The monthly rent for any individual housing unit, including any tenant-paid utilities, must not exceed an amount equal to l /I 2'h of 30 percent of 115 percent of AMI, adjusted for family size (based on the income limits in the most recent update of RD Instruction 1980-D, Exhibit C). • On an annual basis, the average monthly rent for a project, taking into account all individual unit rents, including any tenant-paid utilities, must not exceed l/12'h of 30 percent of 100 percent of a1mual AMI, adjusted for family size [7 CFR 3565.203). To comply with these rent restrictions, the borrower must establish an estimate of tenant-paid utility costs. The calculation for tenant-paid utilities for each unit size and type of heating fuel must be made at initial occupancy when the rent structure is established. Form RD 3560 Housing Project Budget/Ulility Allowance", may be used for this purpose. In order to comply with the restrictions on rent stipulated in the USDA Handbook HB-1-3565,Chapter 8, section 5 Part E, Fort Defiance Housing will establish an estimate of tenant-paid utility costs at initial occupancy. In order to obtain this tenant paid utility cost estimate for the USDA section 538 residents, Fort Defiance housing will use the USDA section 515 tenant paid utility cost estimate provided by USDA as a proxy. This proxy will be available to all properties that have both section 538 and 515 homes located in the same county. These properties include Kayenta Estates and Church Rock Estates. The Rio Puerco Estates property consists only of section 538 properties and therefore we are not able to use the section 515 properties as a proxy. In order to comply with the USDA restrictions on rent policy, Fort Defiance Housing will use a 25% sample of utility bills from residents already residing in the same property. The sample will be broken down by unit size which is determined by the number of bedrooms and we will obtain a sample of 25% for each unit size in order to get a more accurate estimate. These estimates will be updated annually or when new information is received from utility companies of costs increases. Lastly, the analysis will be reviewed and approved by proper levels of management to evidence compliance with the requirements listed in the handbook. In order to comply with the restrictions on rent stipulated in the USDA Handbook HB-1-3565,Chapter 8, section 5 Part E, Fort Defiance Housing will establish an estimate of tenant-paid utility costs at initial occupancy. In order to obtain this tenant paid utility cost estimate for the USDA section 538 residents, Fort Defiance housing will use the USDA section 515 tenant paid utility cost estimate provided by USDA as a proxy. This proxy will be available to all properties that have both section 538 and 515 homes located in the same county. These properties include Kayenta Estates and Church Rock Estates. The Rio Puerco Estates property consists only of section 538 properties and therefore we are not able to use the section 515 properties as a proxy. In order to comply with the USDA restrictions on rent policy, Fort Defiance Housing will use a 25% sample of utility bills from residents already residing in the same property. The sample will be broken down by unit size which is determined by the number of bedrooms and we will obtain a sample of 25% for each unit size in order to get a more accurate estimate. These estimates will be updated annually or when new information is received from utility companies of costs increases. Lastly, the analysis will be reviewed and approved by proper levels of management to evidence compliance with the requirements listed in the handbook. Please see below: 3 Bedroom - 44 homes -11 utility bills 4 Bedroom -28 homes - 7 utility bills 5 Bedroom -1 homes - 1 utility bill
FAC accepted this audit on August 4, 2022 — management decision was due February 4, 2023.
Federal Agency: U.S. Department of Agriculture (?USDA?) Program Title: Section 515 Rural Rental Housing Loans Assistance Listing Number: 10.415 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A Criteria ? USDA?s program rules require that the Organization submit annual financial reports to USDA?s Management Interactive Network Connection (?MINC?). The Organization submits the required reports, inclusive of a balance sheet and cash flow statement for each property, after the audit for that year has been completed. Condition ? During our audit of the reporting requirements for the Section 515 program, we noted that for the Kayenta IV property, there was $903,786 of debt that was excluded from the 2020 balance sheet report submitted. Cause ? The finding appears to be the result of an inadvertent error in preparation of the report, which was not identified or corrected during management?s internal review process prior to submission of the report. Effect and Context ?The total liabilities and net assets for the Kayenta IV property were misstated by $903,786 in the annual report for 2020 to USDA. The Kayenta IV property represents one out of five properties included under the Organization?s Section 515 program. Questioned Costs ? None noted. Recommendation ? We recommend the Organization implement policies and procedures to ensure accurate reporting of required program reports. View of Responsible Officials : We are in agreement with the finding and are in the process of updating our procedures to mitigate this issue in the future. See our Corrective Action Plan for the fiscal year ended December 31, 2021 for additional detail.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Agriculture (?USDA?) Program Title: Section 515 Rural Rental Housing Loans Assistance Listing Number: 10.415 Federal Award Source: Direct Funding Pass-Through Entity: N/A Pass-Through Identifying Number: N/A Criteria ? USDA?s program rules require that the Organization submit annual financial reports to USDA?s Management Interactive Network Connection (?MINC?). The Organization submits the required reports, inclusive of a balance sheet and cash flow statement for each property, after the audit for that year has been completed. Condition ? During our audit of the reporting requirements for the Section 515 program, we noted that for the Kayenta IV property, there was $903,786 of debt that was excluded from the 2020 balance sheet report submitted. Cause ? The finding appears to be the result of an inadvertent error in preparation of the report, which was not identified or corrected during management?s internal review process prior to submission of the report. Effect and Context ?The total liabilities and net assets for the Kayenta IV property were misstated by $903,786 in the annual report for 2020 to USDA. The Kayenta IV property represents one out of five properties included under the Organization?s Section 515 program. Questioned Costs ? None noted. Recommendation ? We recommend the Organization implement policies and procedures to ensure accurate reporting of required program reports. View of Responsible Officials : We are in agreement with the finding and are in the process of updating our procedures to mitigate this issue in the future. See our Corrective Action Plan for the fiscal year ended December 31, 2021 for additional detail.
Fort Defiance Housing Corporation has put a new procedure in place for submitting reports to USDA. Going forward, our One Site Manager, Robin Denney, will submit the reports via the USDA Minc System. Once submitted, she will send reports and documents used to collect data for the reports to the CEO, Shelby Garcia. The CEO will review all documents and submissions to ensure accuracy. If corrections need to be made, they will be given to the One Site Manager to submit corrections via the Minc System and the contact at USDA will be notified of corrections. This new procedure will be in place by February of 2023.
FAC accepted this audit on June 8, 2021 — management decision was due December 8, 2021.
FAC accepted this audit on June 10, 2020 — management decision was due December 10, 2020.
FAC accepted this audit on May 7, 2019 — management decision was due November 7, 2019.
FAC accepted this audit on April 16, 2018 — management decision was due October 16, 2018.
FAC accepted this audit on April 18, 2017 — management decision was due October 18, 2017.
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.
Browse other Single Audit organizations in New Mexico →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
