FAC Explorer

Finding 1217257 (2024-006)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-06-09
Audit: 403397
Organization: Municipality of Guayanilla (PR)
Auditor: LOPEZ VEGA CPA PSC

AI Summary

  • Issue: The Single Audit Report was late, not issued within nine months after June 30, 2024.
  • Trend: Timeliness of submissions, including the Data Collection Form and reporting package, is declining.
  • Follow-up: Ensure future reports and forms are submitted on time to meet compliance requirements.

Finding Text

The Single Audit Report for the fiscal year ended June 30, 2024, was not issued within nine (9) months after the ended of the audit period. The Data Collection Form and the reporting package were not submitted on a timely basis

Corrective Action Plan

We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement.

Categories

Reporting

Other Findings in this Audit

  • 1217252 2024-006
    Material Weakness Repeat
  • 1217253 2024-006
    Material Weakness Repeat
  • 1217254 2024-006
    Material Weakness Repeat
  • 1217255 2024-006
    Material Weakness Repeat
  • 1217256 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $1.67M
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $845,011
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $746,181
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $586,880
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $436,216
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $369,772
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/DISASTER RECOVERY- CITY REVITALIZATION PROGRAM $244,998
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $29,932
20.500 FEDERAL TRANSIT CAPITAL INVESTMENT GRANTS $18,786
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $60