FAC Explorer

Finding 1055706 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-07-24
Audit: 315825
Organization: Puerto Rico Safe Drinking Water Treatment Revolving Loan Fund (PR)
Auditor: Aquino De Cordova LLC

AI Summary

  • Core Issue: Personnel files are incomplete and not kept current, leading to potential compliance risks with federal requirements.
  • Impacted Requirements: Internal controls over employee documentation must align with 2 CFR 200.303 and 200.430 to ensure proper management of federal awards.
  • Recommended Follow-Up: PRDH should review all personnel files for completeness and update salary information, with a completion target by the end of October 2024.

Finding Text

Criteria 2 CFR 200.303 establish that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR 200.430 establishes that the cost of compensation for personnel services is allowable to the extent that it follows an appointment made in accordance with the governmental unit's laws and rules and meets the merit system or other requirements required by federal law, where applicable. Compensation for personal services may also include fringe benefits which are addressed in §200.431 Compensation-fringe benefits. Costs of compensation are allowable to the extent that they satisfy the specific requirements of this part, and that the total compensation for individual employees: (1) Is reasonable for the services rendered and conforms to the established written policy of the non-Federal entity consistently applied to both Federal and non-Federal activities; (2) Follows an appointment made in accordance with a non-Federal entity's laws and/or rules or written policies and meets the requirements of Federal statute, where applicable; and (3) Is determined and supported as provided in paragraph (i) of this section, Standards for Documentation of Personnel Expenses, when applicable. (i) The Non-Federal entity establishes consistent written policies which apply uniformly to all faculty members, not just those working on Federal awards. Condition a. During our audit, on a sample of sixty (60) personnel files, we observed that the personnel files are not being kept current and in some instances were incomplete. b. The PRDH does not have established written policies and manuals which can define standard internal controls for each program and/ or region of the entity. Cause PRDH has not established an effective internal control designed to ensure the accuracy and completeness of the employee files. Also, the incompleteness of the files may depend on the time that the employee started working in the agency. Effect Due to law and regulation changes, incomplete files may result in inadequate documentation to support compliance with the criteria over management and administration of personnel files. Also, in the case of employees paid with federal funds it may result in cost disallowances for personnel that do not meet the requirements to be employed by the corresponding federal program. Questioned Costs None Perspective Information Finding does not represent a significant problem. The Department has addressed this finding and it's been taking the steps necessary to reduce incidences to a minimum. We selected 60 employee files from the agency. Prior Year Audit Finding 2022-002 Recommendation PRDH should immediately undertake a process to review all personnel files and validate that the minimum requirement documents are appropriately completed and included in each personnel file. Also, the PRDH must update the salary change form in file in order to reflect current salary as stated in the digital information system. Views of Responsible Officials The PRDOH agrees with the finding. However, PRDOH has implemented several corrective actions. The PRDOH established an internal control to ensure that the required documents are recorded in the files. The Director of Human Resources presented a work plan, in order to implement an effective procedure for reviewing files. A control sheet of documents required to the active records was established in which the Human Resources Officers of the regions and Hospital were requested to verify the employee's files for the required documentation that is need it in the files. Responsible Officials Ledo. Luis Rivera Villanueva Mrs. Luz S. Ramos Pedroza Mrs. Maribel Zayas Estimated Completion Date Sec. Auxiliar de Recursos Humanos Specialist Payroll Officer Director 787-765-2929 ext. 4273 787-765-2929 ext. 4273 787-765-2929 ext. 4209 Implementation is expected to be completed on or before the end of October 2024.

Categories

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 479252 2023-001
    Material Weakness Repeat
  • 479253 2023-001
    Material Weakness Repeat
  • 479254 2023-001
    Material Weakness Repeat
  • 479255 2023-001
    Material Weakness Repeat
  • 479256 2023-001
    Material Weakness Repeat
  • 479257 2023-001
    Material Weakness Repeat
  • 479258 2023-001
    Material Weakness Repeat
  • 479259 2023-001
    Material Weakness Repeat
  • 479260 2023-001
    Material Weakness Repeat
  • 479261 2023-001
    Material Weakness Repeat
  • 479262 2023-001
    Material Weakness Repeat
  • 479263 2023-001
    Material Weakness Repeat
  • 479264 2023-002
    Significant Deficiency Repeat
  • 479265 2023-002
    Significant Deficiency Repeat
  • 479266 2023-002
    Significant Deficiency Repeat
  • 479267 2023-002
    Significant Deficiency Repeat
  • 479268 2023-002
    Significant Deficiency Repeat
  • 479269 2023-002
    Significant Deficiency Repeat
  • 479270 2023-002
    Significant Deficiency Repeat
  • 479271 2023-002
    Significant Deficiency Repeat
  • 479272 2023-002
    Significant Deficiency Repeat
  • 479273 2023-002
    Significant Deficiency Repeat
  • 479274 2023-002
    Significant Deficiency Repeat
  • 479275 2023-002
    Significant Deficiency Repeat
  • 479276 2023-003
    Material Weakness
  • 479277 2023-003
    Material Weakness
  • 479278 2023-004
    Material Weakness Repeat
  • 479279 2023-005
    Material Weakness Repeat
  • 479280 2023-005
    Material Weakness Repeat
  • 479281 2023-005
    Material Weakness Repeat
  • 479282 2023-006
    Material Weakness Repeat
  • 479283 2023-006
    Material Weakness Repeat
  • 479284 2023-006
    Material Weakness Repeat
  • 479285 2023-006
    Material Weakness Repeat
  • 479286 2023-006
    Significant Deficiency Repeat
  • 479287 2023-006
    Significant Deficiency Repeat
  • 479288 2023-006
    Significant Deficiency Repeat
  • 479289 2023-006
    Significant Deficiency Repeat
  • 479290 2023-006
    Significant Deficiency Repeat
  • 479291 2023-006
    Significant Deficiency Repeat
  • 479292 2023-006
    Significant Deficiency Repeat
  • 479293 2023-006
    Significant Deficiency Repeat
  • 1055694 2023-001
    Material Weakness Repeat
  • 1055695 2023-001
    Material Weakness Repeat
  • 1055696 2023-001
    Material Weakness Repeat
  • 1055697 2023-001
    Material Weakness Repeat
  • 1055698 2023-001
    Material Weakness Repeat
  • 1055699 2023-001
    Material Weakness Repeat
  • 1055700 2023-001
    Material Weakness Repeat
  • 1055701 2023-001
    Material Weakness Repeat
  • 1055702 2023-001
    Material Weakness Repeat
  • 1055703 2023-001
    Material Weakness Repeat
  • 1055704 2023-001
    Material Weakness Repeat
  • 1055705 2023-001
    Material Weakness Repeat
  • 1055707 2023-002
    Significant Deficiency Repeat
  • 1055708 2023-002
    Significant Deficiency Repeat
  • 1055709 2023-002
    Significant Deficiency Repeat
  • 1055710 2023-002
    Significant Deficiency Repeat
  • 1055711 2023-002
    Significant Deficiency Repeat
  • 1055712 2023-002
    Significant Deficiency Repeat
  • 1055713 2023-002
    Significant Deficiency Repeat
  • 1055714 2023-002
    Significant Deficiency Repeat
  • 1055715 2023-002
    Significant Deficiency Repeat
  • 1055716 2023-002
    Significant Deficiency Repeat
  • 1055717 2023-002
    Significant Deficiency Repeat
  • 1055718 2023-003
    Material Weakness
  • 1055719 2023-003
    Material Weakness
  • 1055720 2023-004
    Material Weakness Repeat
  • 1055721 2023-005
    Material Weakness Repeat
  • 1055722 2023-005
    Material Weakness Repeat
  • 1055723 2023-005
    Material Weakness Repeat
  • 1055724 2023-006
    Material Weakness Repeat
  • 1055725 2023-006
    Material Weakness Repeat
  • 1055726 2023-006
    Material Weakness Repeat
  • 1055727 2023-006
    Material Weakness Repeat
  • 1055728 2023-006
    Significant Deficiency Repeat
  • 1055729 2023-006
    Significant Deficiency Repeat
  • 1055730 2023-006
    Significant Deficiency Repeat
  • 1055731 2023-006
    Significant Deficiency Repeat
  • 1055732 2023-006
    Significant Deficiency Repeat
  • 1055733 2023-006
    Significant Deficiency Repeat
  • 1055734 2023-006
    Significant Deficiency Repeat
  • 1055735 2023-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $3.83B
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $177.94M
93.767 Children's Health Insurance Program $143.99M
93.917 Hiv Care Formula Grants $28.34M
93.994 Maternal and Child Health Services Block Grant to the States $15.46M
93.268 Immunization Cooperative Agreements $7.73M
93.069 Public Health Emergency Preparedness $6.71M
10.558 Child and Adult Care Food Program $6.26M
93.940 Hiv Prevention Activities_health Department Based $6.24M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $2.60M
93.889 National Bioterrorism Hospital Preparedness Program $2.50M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.48M
93.991 Preventive Health and Health Services Block Grant $2.09M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $2.00M
84.181A Special Education-Grants for Infants and Families $1.88M
93.255 Children's Hospitals Graduate Medical Education Payment Program $1.39M
93.136 Injury Prevention and Control Research and State and Community Based Programs $1.20M
93.235 Affordable Care Act (aca) Abstinence Education Program $1.18M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $958,075
84.181 Special Education-Grants for Infants and Families $948,583
93.377 Prevention and Control of Chronic Disease and Associated Risk Factors in the U.s. Affiliated Pacific Islands, U.s. Virgin Islands, and P. R. (b) $825,561
66.432 State Public Water System Supervision $706,328
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $667,263
66.468 Capitalization Grants for Drinking Water State Revolving Funds $646,811
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $573,302
93.336 Behavioral Risk Factor Surveillance System $540,085
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $405,413
93.070 Environmental Public Health and Emergency Response $332,433
20.607 Alcohol Open Container Requirements $301,358
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $284,940
93.270 Adult Viral Hepatitis Prevention and Control $263,023
93.251 Early Hearing Detection and Intervention $262,404
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $225,018
93.236 Grants to States to Support Oral Health Workforce Activities $206,120
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $157,980
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $157,808
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $153,380
93.998 Autism and Other Developmental Disabilities, Surveillance, Research, and Prevention $115,166
93.387 National and State Tobacco Control Program (b) $74,316
14.241 Housing Opportunities for Persons with Aids $67,349
93.110 Maternal and Child Health Federal Consolidated Programs $59,893
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $28,450
93.791 Money Follows the Person Rebalancing Demonstration $19,843
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $18,871
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $12,384
93.008 Medical Reserve Corps Small Grant Program $11,960
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $4,309
93.556 Promoting Safe and Stable Families $3,718
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $20
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $-168
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $-27,562