FAC Explorer

Audit 364287

FY End
2023-06-30
Total Expended
$5.48M
Findings
2
Programs
7
Organization: Municipality of Morovis (PR)
Year: 2023 Accepted: 2025-08-14
Auditor: Betancourt & CO Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573563 2023-003 Significant Deficiency Yes L
1150005 2023-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.79M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $411,810 - 0
14.871 Section 8 Housing Choice Vouchers $364,915 - 0
21.019 Coronavirus Relief Fund $360,970 - 0
93.575 Child Care and Development Block Grant $296,957 - 0
10.558 Child and Adult Care Food Program $19,535 - 0
14.218 Community Development Block Grants/entitlement Grants $81 - 0

Contacts

Name Title Type
U6G5NN9A8TT1 Roxana Medina Auditee
7878622155 Mario A Betancourt-Pagan Auditor
No contacts on file

Notes to SEFA

Title: 1- BASIS OF PRESENTATION Accounting Policies: MODIFIED ACCRUAL BASIS De Minimis Rate Used: N Rate Explanation: NO COMMENTS The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Municipality under programs of the federal government for the year ended June 30, 2023. 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.
Title: 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: MODIFIED ACCRUAL BASIS De Minimis Rate Used: N Rate Explanation: NO COMMENTS Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures 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. Expenditures related to Disaster Grants – Public Assistance (CFDA 97-036) are recognized when incurred and approved by the granting agency.
Title: 3-INDIRECT COST RATE Accounting Policies: MODIFIED ACCRUAL BASIS De Minimis Rate Used: N Rate Explanation: NO COMMENTS The Municipality did not elect to use the ten (10) percent of the minimum indirect cost rate allowed under the Uniform Guidance.
Title: 4- RECONCILIATION OF EXPENDITURES PRESENTED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO THE EXPENDITURES PRESENTED IN THE BASIC FINANCIAL STATEMENT Accounting Policies: MODIFIED ACCRUAL BASIS De Minimis Rate Used: N Rate Explanation: NO COMMENTS The expenditures of the schedule are included in the Municipality’s Basic Financial Statements. The reconciliation of expenditures in the Basic Financial Statements to the Schedule of Expenditures of Federal Awards is as follows:
Title: 4- RECONCILIATION OF EXPENDITURES PRESENTED IN THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO THE EXPENDITURES PRESENTED IN THE BASIC FINANCIAL STATEMENT Accounting Policies: MODIFIED ACCRUAL BASIS De Minimis Rate Used: N Rate Explanation: NO COMMENTS Federal expenditures per basic financial statements included within: FEMA Fund 411,810 ARPA Fund 3,786,383 Coronavirus Relief Fund - CRF 360,970 CDBG – DR / City Revitalization 81 Federal expenditures included in other governmental funds 922,725 Total $ 5,481,969

Finding Details

Finding 2023-003
The Single Audit Report for the fiscal year ended June 30, 2023 was not issued and submitted to the Federal Audit Clearinghouse within nine (9) months after the end of the audit period. Although, a waivers were approved by the OMB delaying the due date, the Data Collection Form and the reporting package were not submitted on a timely basis.
Finding 2023-003
The Single Audit Report for the fiscal year ended June 30, 2023 was not issued and submitted to the Federal Audit Clearinghouse within nine (9) months after the end of the audit period. Although, a waivers were approved by the OMB delaying the due date, the Data Collection Form and the reporting package were not submitted on a timely basis.