FAC Explorer

Audit 363810

FY End
2024-06-30
Total Expended
$1.25M
Findings
4
Programs
7
Organization: Oficina De Proteccion Y Defensa De Las Personas Con Impedimentos (PR)
Year: 2024 Accepted: 2025-08-06
Auditor: Rodriguez Sanabria & CO CPA Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572969 2024-002 Material Weakness Yes L
572970 2024-003 Material Weakness Yes L
1149411 2024-002 Material Weakness Yes L
1149412 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.138 Protection and Advocacy for Individuals with Mental Illness $365,816 Yes 1
93.630 Developmental Disabilities Basic Support and Advocacy Grants $350,564 Yes 1
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $179,338 - 0
84.161 Rehabilitation Services Client Assistance Program $170,574 - 0
84.240 Program of Protection and Advocacy of Individual Rights $126,215 - 0
84.343 Assistive Technology_state Grants for Protection and Advocacy $30,967 - 0
93.267 State Grants for Protection and Advocacy Services $21,917 - 0

Contacts

Name Title Type
MS14LTKVEPJ5 Maribel Ortiz Colon Auditee
7873175823 Luis Rodriguez Auditor
No contacts on file

Notes to SEFA

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: CASH BASIS De Minimis Rate Used: N Rate Explanation: NotesToSefa A.       Expenditures reported on the SEFA are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in the U.S. Code of Federal Regulations Title 2 Subtitle A Chapter II Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards section 200.502.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: CASH BASIS De Minimis Rate Used: N Rate Explanation: NotesToSefa B.       Negative amounts, if any, shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: CASH BASIS De Minimis Rate Used: N Rate Explanation: NotesToSefa Pass-through entity identifying numbers are presented where available and applicable

Finding Details

Finding 2024-002
During our Special Conditions test we noted that forms SF-270 related to the audit period were submitted but total expenditures claimed totaled $74,098. Such amount differs significantly from the amount recorded in the Schedule of Expenditures of Federal Awards related to the Program ($365,816). After consulting with Agency’s officials, the stated that forms submitted covered expenditures that has been approved by the federal program officials. The Agency’s management is evaluating the amount that will be charged to the Program accordingly.
Finding 2024-003
During our Special Conditions test we noted that forms SF-270 related to the audit period were submitted but total expenditures claimed totaled and approved $129,304. Such amount differs significantly from the amount recorded in the Schedule of Expenditures of Federal Awards related to the Program ($350,564). After consulting with Agency’s officials, the stated that forms submitted covered expenditures that has been approved by the federal program officials. The Agency’s management is evaluating the amount that will be charged to the Program accordingly.
Finding 2024-002
During our Special Conditions test we noted that forms SF-270 related to the audit period were submitted but total expenditures claimed totaled $74,098. Such amount differs significantly from the amount recorded in the Schedule of Expenditures of Federal Awards related to the Program ($365,816). After consulting with Agency’s officials, the stated that forms submitted covered expenditures that has been approved by the federal program officials. The Agency’s management is evaluating the amount that will be charged to the Program accordingly.
Finding 2024-003
During our Special Conditions test we noted that forms SF-270 related to the audit period were submitted but total expenditures claimed totaled and approved $129,304. Such amount differs significantly from the amount recorded in the Schedule of Expenditures of Federal Awards related to the Program ($350,564). After consulting with Agency’s officials, the stated that forms submitted covered expenditures that has been approved by the federal program officials. The Agency’s management is evaluating the amount that will be charged to the Program accordingly.