Finding 1090006 (2023-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-12-09
Audit: 331400
Organization: Municipality of Ciales (PR)

AI Summary

  • Issue: The Municipality failed to submit the Data Collection Form and Reporting Package on time, missing the nine-month deadline after the fiscal year ended June 30, 2023.
  • Requirements Impacted: This non-compliance affects eligibility for federal funding and prevents the Municipality from being classified as a low-risk auditee for the next two years.
  • Recommended Follow-up: Implement better internal controls and procedures to ensure timely preparation and submission of financial statements and supporting documentation.

Finding Text

Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2023, on or before nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission on the date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause Management did not have adequate procedures in place to ensure the timely submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Questioned Costs Not determined Recommendation The Municipality should prepare the financial statements on a timely basis. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 513553 2023-002
    Significant Deficiency Repeat
  • 513554 2023-003
    Material Weakness Repeat
  • 513555 2023-003
    Material Weakness Repeat
  • 513556 2023-003
    Material Weakness Repeat
  • 513557 2023-003
    Material Weakness Repeat
  • 513558 2023-003
    Material Weakness Repeat
  • 513559 2023-003
    Material Weakness Repeat
  • 513560 2023-003
    Material Weakness Repeat
  • 513561 2023-003
    Material Weakness Repeat
  • 513562 2023-004
    Material Weakness
  • 513563 2023-005
    Significant Deficiency
  • 513564 2023-003
    Material Weakness Repeat
  • 513565 2023-004
    Material Weakness
  • 513566 2023-005
    Significant Deficiency
  • 1089995 2023-002
    Significant Deficiency Repeat
  • 1089996 2023-003
    Material Weakness Repeat
  • 1089997 2023-003
    Material Weakness Repeat
  • 1089998 2023-003
    Material Weakness Repeat
  • 1089999 2023-003
    Material Weakness Repeat
  • 1090000 2023-003
    Material Weakness Repeat
  • 1090001 2023-003
    Material Weakness Repeat
  • 1090002 2023-003
    Material Weakness Repeat
  • 1090003 2023-003
    Material Weakness Repeat
  • 1090004 2023-004
    Material Weakness
  • 1090005 2023-005
    Significant Deficiency
  • 1090007 2023-004
    Material Weakness
  • 1090008 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $667,660
93.575 Child Care and Development Block Grant $514,475
14.871 Section 8 Housing Choice Vouchers $370,591
21.027 Coronavirus State and Local Fiscal Recovery Funds $125,566
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $117,460
10.558 Child and Adult Care Food Program $27,519
20.205 Highway Planning and Construction $18,868