Finding 1138274 (2024-008)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-05-29

AI Summary

  • Core Issue: A required report for the federal program was submitted late, leading to non-compliance with the reporting requirements.
  • Impacted Requirements: The delay affects the compliance with the subaward agreement with the Department of Education of Puerto Rico, specifically the timely submission of programmatic reports.
  • Recommended Follow-Up: Implement training for new employees, establish clear documentation of reporting processes, and use automated reminders to ensure deadlines are met.

Finding Text

Federal Program: ALN 84.287 Twenty-First Century Community Learning Center Category: Compliance/Internal control significant deficiency Compliance Requirement: Reporting Criteria: According to the subaward agreement with the Department of Education of Puerto Rico, BGCPR must submit three reports during the contract period regarding the execution and progress of the objectives implemented, each with a specific due date. The due dates for these reports were January 19, 2024, June 21, 2024, and July 12, 2024. Condition: One of the required programmatic reports, due on June 21, 2024, was not submitted on time, resulting in a delay in compliance with the reporting requirements as outlined in the subaward agreement with the Department of Education of Puerto Rico. Cause: The cause of this delay was that a new employee, who was in charge of the submission, was not fully familiar with the reporting schedule and requirements. Effect or potential effect: The report being submitted late and non-compliance with reporting requirements. Context: One (1) of the three (3) programmatic reports required by lead agency was submitted after its due date. Recommendation: We recommend that BGCPR implement comprehensive training and onboarding programs to provide clear documentation of the reporting process, schedule regular check-ins with new employees, and use automated reminders to help track important deadlines.Views of responsible officials: BGCPR acknowledges that it failed to submit the required report to the agency within the established deadline. This delay highlights the need to strengthen internal reporting processes and enhance staff training on timely report submission and its implications. To address this issue, BGCPR will implement measures to reinforce accountability, improve understanding of reporting timelines, and ensure that all personnel are aware of the potential consequences of non-compliance. These efforts aim to promote a culture of responsibility and ensure that future reporting obligations are met consistently and on time. As a corrective measure, BGCPR will take the following actions and will anticipate completing on June 30, 2026: a. BGCPR will launch a comprehensive training program for all employees. b. Clear and accessible documentation will outline reporting processes, responsibilities, and timelines. c. Employees will receive structured guidance on using reporting systems and meeting compliance requirements. d. Regular check-ins between employees and supervisors will support learning and alignment with goals. e. Automated reminders will help staff track deadlines and report milestones.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.850 Public Housing Operating Fund $2.29M
84.287 Twenty-First Century Community Learning Centers $1.69M
84.215J Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $996,916
84.425U Education Stabilization Fund $837,129
10.536 Cacfp Training Grants $659,247
14.218 Community Development Block Grants/entitlement Grants $595,000
84.010A Title I Grants to Local Educational Agencies $590,291
17.274 Youthbuild $545,168
93.558 Temporary Assistance for Needy Families $521,289
93.600 Head Start $404,696
10.553 School Breakfast Program $213,218
21.027 Coronavirus State and Local Fiscal Recovery Funds $175,176
84.282B Charter Schools $131,094
14.870 Resident Opportunity and Supportive Services - Service Coordinators $119,032
10.555 National School Lunch Program $46,335
93.356 Head Start Disaster Recovery $26,800
16.575 Crime Victim Assistance $25,999
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $18,874
93.859 Biomedical Research and Research Training $18,762
16.818 Children Exposed to Violence $17,066
93.060 Sexual Risk Avoidance Education $14,790
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2,070
16.726 Juvenile Mentoring Program $1,000
14.862 Indian Community Development Block Grant Program $950