"AtRisk"DesignationthroughFiscalYear2014

Group
COG's
Counties
Counties
Hospitals
Hospitals
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
Municipality
School
School
School
School
School
SpecialDistricts
SpecialDistricts
SpecialDistricts
SpecialDistricts
SpecialDistricts
SpecialDistricts
SpecialDistricts
SpecialDistricts
StateAgency
StateAgency
StateAgency
StateAgency
StateAgency
StateAgency
StateAgency
On 2013 "At Risk List"

Agency#
806
5002
5033
2030
2084
6005
6016
6022
6032
6039
6040
6060
6072
6080
6081
6084
6090
6098
6100
6108
6130
6140
6146
6184
7012
7015
7028
7076
7081
4006
4021
4031
4039
4066
4080
4090
4098
354
460
605
662
669
924
341A

AgencyName
NorthwestN.M.CouncilofGovernments
CatronCounty
CibolaCounty
EuniceSpecialHospitalDistrict
RooseveltGeneralHospital
VillageofAngelFire
CityofBloomfield
CityofCarlsbad
VillageofCimarron
TownofCochitiLake
VillageofColumbus
CityofEspanola
VillageofFolsom
CityofGrants
VillageofGrenville
VillageofHatch
VillageofHope
VillageofJemezSprings
TownofLakeArthur
CityofLordsburg
VillageofMosquero
CityofRaton
VillageofReserve
VillageofWagonMound
CentralConsolidatedSchoolDistrict
ClaytonMunicipalSchools
EspanolaPublicSchools
SantaFePublicSchools
TaosMunicipalSchools
AlpineVillageSanitationDistrict
HammondConservancyDistrict
NorthCentralSolidWasteAuthority
VermejoConservancyDistrict
AnthonyWaterandSanitationDistrict
RioSanJoseFloodControlDistrict
YahtaheyWater&SanitationDistrict
RamahWater&SanitationDistrict
NewMexicoSentencingCommission
NewMexicoStateFair
MartinLutherKing,Jr.Commission
Miners'ColfaxMedicalCenter
HealthPolicyCommission
PublicEducationDepartment
ComprehensiveAnnualFinancialReport

Last Year of
Compliance
with the Audit
Act

Last Year Financial

Opinion Issued by IPA *

FY13
FY13
FY13
FY13
FY13
FY13
FY13
FY13
FY13
FY13
FY13
FY11
FY09
FY13
FY12
FY13
FY11
FY13
FY09
FY13
FY13
FY13
FY12
FY13
FY13
FY13
FY13
FY13
FY13
FY13
FY11
FY06
FY13
FY13
FY04
FY06
FY12
FY13
FY13
FY13
FY13
FY09
FY13
FY13

Unmodified
Adverse
Unmodified
Inreview
Unmodified
Qualified
Unmodified
Unmodified
Unmodified
N/AAUP
Disclaimer
Disclaimer
Unqualified
Unmodified
Unqualified
Unmodified
Unqualified
Unmodified
Disclaimer
Disclaimer
Unmodified
Qualified
Unqualified
N/AAUP
Unmodified
Unmodified
Unmodified
Unmodified
Unmodified
Unmodified
Unqualified
Unqualified
Unmodified
Unmodified
Unqualified
Disclaimer
Inreview
Unmodified
Unmodified
Unmodified
Unmodified
Unqualified
Unmodified
Disclaimer

February4,2015
Councilof
Governments
(COG's)1
Counties2
Schools5
StateAgencies7

Totalon"ATRISK"List44

Municipalities19
SpecialDistricts8
Hospitals2

*What are audit opinions and what does each type of opinion mean?
An audit opinion in a financial audit is the independent public accountants statement, based on audit work
performed in accordance with applicable standards, of whether an entitys reported financial information is
presented fairly, in accordance with recognized criteria. The following are types of opinions issued by an auditor
upon review of a report:
Unqualified/Unmodified Opinion- Expressed when the auditor concludes that the financial statements of a given
entity are presented fairly, in all material respects, in accordance with accounting principles generally accepted in
the United States of America.
Qualified Opinion- Expressed under the following circumstances:
1.
2.

When the auditor, having obtained enough good audit evidence, concludes that misstatements, either by
themselves or when grouped with all other misstatements, are material to the financial statements, and are
confined to specific elements, accounts, or items of the financial statements.
When the auditor is unable to obtain enough good audit evidence upon which to base an opinion, and
concludes that the possible effects on the financial statements of undetected misstatements, if any, could be
material but are confined to specific elements, accounts, or items in the financial statements.

Report language that indicates the auditor has issued a qualified opinion states, In our opinion, except for the
effects of the matter described in the basis for Qualified Opinion paragraph, the financial statements referred to
above present fairly.
Adverse Opinion- Expressed when, after having obtained enough good audit evidence, the auditor concludes that
misstatements, individually or when grouped with other misstatements, are both material and affect multiple
elements, accounts, or items of the financial statements.
Report language that indicates that the auditor has issued an adverse opinion states, In our opinion, because of the
significance of the matter discussed in the Basis for Adverse Opinion paragraph, the financial statements referred to
above do not present fairly the financial position of the entity.
Disclaimer Opinion- The auditor disclaims an opinion when he or she is unable to obtain enough good audit
evidence to base an opinion on, and concludes that the possible effects of undetected misstatements on the financial
statements could be both material and pervasive.
Agreed Upon Procedures (AUP)- A type of engagement in which an IPA is engaged by an entity to issue a report
of findings based on specific procedures performed on a subject matter. No opinion is rendered on the engagement.
In-Review- The report has been submitted to the OSA and is under review.