FAC Explorer

Audit 18708

FY End
2022-06-30
Total Expended
$19.95M
Findings
38
Programs
14
Organization: Municipality of Arecibo (PR)
Year: 2022 Accepted: 2023-08-13
Auditor: Ortiz Rivera Rivera & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21248 2022-010 Material Weakness - L
21249 2022-010 Material Weakness - L
21250 2022-010 Material Weakness - L
21251 2022-010 Material Weakness - L
21252 2022-010 Material Weakness - L
21253 2022-010 Material Weakness - L
21254 2022-010 Material Weakness - L
21255 2022-010 Material Weakness - L
21256 2022-010 Material Weakness - L
21257 2022-010 Material Weakness - L
22002 2022-010 Material Weakness - L
22003 2022-010 Material Weakness - L
22004 2022-010 Material Weakness - L
22005 2022-010 Material Weakness - L
22006 2022-010 Material Weakness - L
22007 2022-007 Material Weakness Yes E
22008 2022-008 Material Weakness Yes L
22009 2022-009 Material Weakness Yes N
22010 2022-010 Material Weakness - L
597690 2022-010 Material Weakness - L
597691 2022-010 Material Weakness - L
597692 2022-010 Material Weakness - L
597693 2022-010 Material Weakness - L
597694 2022-010 Material Weakness - L
597695 2022-010 Material Weakness - L
597696 2022-010 Material Weakness - L
597697 2022-010 Material Weakness - L
597698 2022-010 Material Weakness - L
597699 2022-010 Material Weakness - L
598444 2022-010 Material Weakness - L
598445 2022-010 Material Weakness - L
598446 2022-010 Material Weakness - L
598447 2022-010 Material Weakness - L
598448 2022-010 Material Weakness - L
598449 2022-007 Material Weakness Yes E
598450 2022-008 Material Weakness Yes L
598451 2022-009 Material Weakness Yes N
598452 2022-010 Material Weakness - L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $4.85M Yes 4
97.030 Community Disaster Loans $4.10M - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.93M Yes 1
21.019 Coronavirus Relief Fund $3.16M - 1
14.218 Community Development Block Grants/entitlement Grants $1.41M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.08M Yes 1
93.575 Child Care and Development Block Grant $454,372 - 1
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $328,325 - 1
14.231 Emergency Solutions Grant Program $244,249 - 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $140,502 - 1
14.239 Home Investment Partnerships Program $46,178 - 1
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $42,029 - 1
20.600 State and Community Highway Safety $29,692 - 1
10.558 Child and Adult Care Food Program $17,357 - 1

Contacts

Name Title Type
KDZ6TG5JZ6G6 Lourdes Acevedo Auditee
7878822772 CPA Marco Rivera Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Municipality under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this Schedule may differ from the amounts presented in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a selected portion of the operations of the Municipality, it is not intended to and does not present the financial position and changes in net position of the Municipality. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Assistance Listing Number (ALN) is a program identification number. The first two digits identify the federal department or agency that administers the program, and the last three numbers are assigned by numerical sequence. State or local government redistributions of federal awards to the Municipality, known as passthrough awards, should be treated by the Municipality as though they were received directly from the federal government. The Uniform Guidance requires the schedule to include the name of the passthrough entity and the identifying number assigned by the pass-through entity for the federal awards received as a sub recipient. Numbers identified as N/A are not applicable and numbers identified as N/AV are not available. 3. INDIRECT COST RATE - The Municipality has elected not to use the ten percent the minimus indirect cost rate allowed under the Uniform Guidance. 4. RECONCILIATION OF EXPENDITURES PRESENTED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO THE EXPENDITURES PRESENTED IN THE BASIC FINANCIAL STATEMENT - The expenditures of the schedule are included in the Municipalitys basic financial statements. The reconciliation of expenditures in the basic financial statements to the Schedule of Expenditures of Federal Awards is as follows: Expenditures, Total federal expenditures per schedule $ 19,953,694, Federal expenditures per basic financial statement includes within:Federal expenditures included in General Fund 4,095,213, Federal expenditures included in Capital Activity Fund 29,692, Federal expenditures included in Housing Choice Fund 4,984,755, Federal expenditures included in other governmental funds 10,844,034Total expenditures per schedule of expenditures of federal awards $ 19,953,694. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-007
During our audit procedures, from our sample selected, we noted that in four (4) instances the contract was signed after the effective date of the family report. The lapse of time fluctuated from 1 to 9 days after the contract effective date started.
Finding 2022-008
The Municipality did not submit the audited financial report for the fiscal year ending June 30, 2022 on or before 9 months after fiscal year ended, as required.
Finding 2022-009
As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Restricted Net Position (RNP) and Unrestricted Net Position (UNP) were calculated. The accountant did not provide a monthly detail that reconciled with the information submitted in the VMS.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Finding 2022-007
During our audit procedures, from our sample selected, we noted that in four (4) instances the contract was signed after the effective date of the family report. The lapse of time fluctuated from 1 to 9 days after the contract effective date started.
Finding 2022-008
The Municipality did not submit the audited financial report for the fiscal year ending June 30, 2022 on or before 9 months after fiscal year ended, as required.
Finding 2022-009
As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Restricted Net Position (RNP) and Unrestricted Net Position (UNP) were calculated. The accountant did not provide a monthly detail that reconciled with the information submitted in the VMS.
Finding 2022-010
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.