Finding 1148652 (2024-005)

Finding Reference 2024-005 Federal Programs: All Mayor Programs and Cluster Compliance Requirement: Single Audit Act Type of finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) Statement of Condition The Municipality did not submit, on time, the Single Audit Reporting package for the fiscal year ending on June 30, 2024. The due date for this report was no later than March 31, 2025. Criteria The Single Audit Act, as amended, requires that the audit report must be submitted to the Federal Audit Clearinghouse no later than nine (9) months after the end of the audit period. Cause of Condition Government entities are in stabilization period to update administrative work and operations and everything that involves the recovery of Puerto Rico. Effect of Condition The Municipality did not comply with the requirements established on the Uniform Guidance related to the submission of the Reporting Package. Recommendation The Municipality shall continue strengthening the internal controls over the accounting records in order to comply with the requirements mentioned above. Questioned Costs None Prior-Year Finding This is a new finding. View of Responsible Official and Planned Corrective Action Plan We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31st federal requirement. Implementation Date During the 2025-2026 fiscal year. Responsible Person Mr. Warynex Carlo Hernández - Finance Department Director