Administrative Costs Claimed by the New Mexico Disability Determination Services

Objectives: To evaluate the New Mexico Disability Determination Services’ (NM-DDS) internal controls over the accounting and reporting of administrative costs, determine whether costs claimed were allowable and properly allocated and funds were properly drawn, and assess limited areas of the general security controls environment. Our audit included the administrative costs claimed by NM-DDS during Federal Fiscal Years 2005 and 2006.