§ 7

N.M. Code R. § 6.21.2.7

Definitions

Effective Nov 13, 2009State of New Mexico
  1. A. "Applicant" means a party requesting a subgrant under a program of the department.
  2. B. "Audit(s)" means an audit(s) of a subgrantee which is either conducted by an independent auditor (certified public accountant) in accordance with the Single Audit Act of 1984, as amended or the Audit Act, Sections, 12-6-1 through 12-6-14 NMSA 1978, or those audits/monitoring reviews/program evaluations conducted by department personnel.
  3. C. "Audit finding" means a written explanation of errors, noncompliance with legal requirements, use of funds for improper purposes, weakness; deficiencies, adverse conditions, or the need for improvement or changes.
  4. D. "Audit recommendation" means a written suggestion/recommendation for specific action to correct a deficient condition, prevent a recurrence of the condition, and to alleviate the adverse effect of the condition or request repayment of funds used improperly.
  5. E. "Audit resolution process" means a method by which audit finding(s) and recommendation(s) are resolved in a uniform and timely manner and within a predetermined time frame.
  6. F. "Crosscutting issues" means audit finding(s) applicable to the overall operation (i.e., internal control, procurement, inventory, etc.).
  7. G. "Days" means calendar days unless specified as workdays.
  8. H. "Department" means the public education department.
  9. I. "Direct grants" means those federal funds which flow directly from the federal government to a grantee.
  10. J. "Enforcement process" means a mechanism by which the department may enforce the federal or state requirements under any applicable program.

  11. K. "Final letter of determination/notice of intended action" means a letter issued by the department setting forth:

    (1) notice of intent to disapprove or failure to approve en application or program in whole or in part;

    (2) notice ordering, in accordance with the department audit resolution determination, the repayment of misspent or misapplied federal funds;

    (3) notice terminating further assistance for an approved program;

    (4) notice of intent to suspend partially or entirely the distribution of federal funds; and

    (5) notice ordering in accordance with a final state audit resolution determination, compliance with the audit resolution request.

  12. L. "Grant" means an award of financial assistance in the form of money to an eligible grantee.
  13. M. "Grantee" means a government or other legal entity to which a grant is awarded.
  14. N. "Management decision" means the evaluation by the department of the audit findings and corrective action plan and the issuance of a written decision as to what corrective action is necessary.
  15. O. "Secretary" means the secretary of the federal awarding agency.
  16. P. “Secretary of public education” means the New Mexico secretary of public education appointed by the governor and confirmed by the senate.
  17. Q. "Subgrant" means an award of financial assistance in the form of money, or property in lieu of money, made under a grant by the department to an eligible subgrantee.
  18. R. "Subgrantee" means the government or other legal entity to which a subgrant is awarded and which is accountable to the department for the use of the funds provided.

  19. S. “Written ruling” means a letter issued by the department outlining the department's position based on the results of the hearing as presented by the hearing officer.

    [01-15-99; 6.21.2.7 NMAC - Rn, 6 NMAC 2.3.1.7, 05-31-01; A, 11-13-09]

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