FAC Explorer

Finding 1105861 (2024-005)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2024
Accepted
2025-03-22
Audit: 347414
Organization: Municipality of Arroyo (PR)
Auditor: Lopez-Vega CPA Psc

AI Summary

  • Core Issue: There is a significant deficiency in internal controls related to equipment and real property management for the Community Development Block Grants program.
  • Impacted Requirements: Compliance with federal regulations regarding equipment and real property management is not being met, leading to instances of noncompliance.
  • Recommended Follow-up: Review and strengthen internal controls to ensure compliance with equipment and property management requirements for the federal program.

Finding Text

Finding Reference 2024-005 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: P.R. Department of Housing Federal Program Title and Assistance Listing Number: Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii (ALN 14.228); Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii – CDBG-DR (ALN 14.228); Compliance Requirement: Equipment and Real Property Management Type of finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) Statement of Condition Section II – Financial Statements Findings – Finding Reference 2024-004.

Categories

Equipment & Real Property Management Significant Deficiency

Other Findings in this Audit

  • 529418 2024-005
    Significant Deficiency Repeat
  • 529419 2024-005
    Significant Deficiency
  • 1105860 2024-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.03M
21.027 Coronavirus State and Local Fiscal Recovery Funds $836,619
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $635,985
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $559,110
93.575 Child Care and Development Block Grant $557,296
14.871 Section 8 Housing Choice Vouchers $304,260
93.569 Community Services Block Grant $61,327
10.558 Child and Adult Care Food Program $31,582