FAC Explorer

Audit 21767

FY End
2022-06-30
Total Expended
$34.93M
Findings
8
Programs
18
Organization: Municipality of Guaynabo (PR)
Year: 2022 Accepted: 2023-09-07
Auditor: Rodriguez Sanabria & CO CPA Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25721 2022-003 Material Weakness - L
25722 2022-004 Material Weakness - L
25723 2022-005 Material Weakness - B
25724 2022-006 Material Weakness - N
602163 2022-003 Material Weakness - L
602164 2022-004 Material Weakness - L
602165 2022-005 Material Weakness - B
602166 2022-006 Material Weakness - N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $13.72M Yes 0
21.019 Coronavirus Relief Fund $3.77M Yes 0
93.600 Head Start $1.99M Yes 0
14.871 Section 8 Housing Choice Vouchers $1.75M Yes 3
17.278 Wia Dislocated Worker Formula Grants $1.60M Yes 0
17.258 Wia Adult Program $1.27M Yes 0
17.259 Wia Youth Activities $1.22M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $359,163 - 0
14.239 Home Investment Partnerships Program $320,629 - 0
16.710 Public Safety Partnership and Community Policing Grants $312,691 - 0
10.558 Child and Adult Care Food Program $295,595 - 0
14.218 Community Development Block Grants/entitlement Grants $277,469 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $183,628 - 0
20.000 Federal Transit Enforcement $86,661 - 0
16.575 Crime Victim Assistance $79,088 - 0
14.241 Housing Opportunities for Persons with Aids $37,213 - 0
16.000 Justice Forfeiture Program $17,928 - 0
20.600 State and Community Highway Safety $10,664 - 0

Contacts

Name Title Type
MLL2CAXBBG51 Ivette Baez Auditee
7877204040 Luis Rodriguez Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Autonomous Municipality of Guaynabo, Puerto Rico and is prepared on the cash basis of accounting. Accordingly, amounts presented in the accompanying schedule agree to amounts presented in the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
Condition: During our Reporting Test, we noted that HUD - 52681B report was submitted late. Please see below for details: Month Date Filed January 2022 February 23, 2022 July 2021 October 18, 2021 August 2021 October 20, 2021
Finding 2022-004
During our Reporting Test, we noted that GAAP-based unaudited financial information was submitted on November 28, 2022.
Finding 2022-005
During our Disbursement Test, we noted that for a sample of twenty (25) participants, a payment was made in excess of the approved amount in one (1) instance. The following is a summary: Document Number Amount paid Amount to be paid per lease contract Excess 4900064812 $486 $436 $50
Finding 2022-006
During our test we noted that property records related to a real property acquired on March 1, 2022 with federal funds, did not disclose that it was acquired with such funds. A general description of the property is as follows: ?Colegio Pre ? Escolar Sagrados Corazones? (cadaster number 114-045-046-49-00) located in the Municipality of Guaynabo for $1,010,000.00
Finding 2022-003
Condition: During our Reporting Test, we noted that HUD - 52681B report was submitted late. Please see below for details: Month Date Filed January 2022 February 23, 2022 July 2021 October 18, 2021 August 2021 October 20, 2021
Finding 2022-004
During our Reporting Test, we noted that GAAP-based unaudited financial information was submitted on November 28, 2022.
Finding 2022-005
During our Disbursement Test, we noted that for a sample of twenty (25) participants, a payment was made in excess of the approved amount in one (1) instance. The following is a summary: Document Number Amount paid Amount to be paid per lease contract Excess 4900064812 $486 $436 $50
Finding 2022-006
During our test we noted that property records related to a real property acquired on March 1, 2022 with federal funds, did not disclose that it was acquired with such funds. A general description of the property is as follows: ?Colegio Pre ? Escolar Sagrados Corazones? (cadaster number 114-045-046-49-00) located in the Municipality of Guaynabo for $1,010,000.00