FAC Explorer

Finding 1813 (2022-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-11-14
Audit: 3152
Organization: Oficina De Proteccion Y Defensa De Las Personas Con Impedimentos (PR)
Auditor: Rodriguez Sanabria & CO CPA Psc

AI Summary

  • Core Issue: There is a significant discrepancy between the claimed expenditures on forms SF-270 ($35,661) and the recorded amount in the Schedule of Expenditures of Federal Awards ($399,814).
  • Impacted Requirements: This inconsistency raises concerns about compliance with federal reporting standards and accurate financial documentation.
  • Recommended Follow-Up: Agency management should finalize their evaluation of the expenditures and ensure that all claimed amounts align with federal approvals before submission.

Finding Text

During our Special Conditions test we noted that forms SF-270 related to the audit period were submitted but total expenditures claimed totaled $35,661. Such amount differs significantly from the amount recorded in the Schedule of Expenditures of Federal Awards related to the Program $399,814. After consulting with Agency’s officials, the stated that forms submitted covered expenditures that has been approved by the federal program officials. The Agency’s management is evaluating the amount that will be charged to the Program accordingly.

Corrective Action Plan

the Agency has already taken steps to submit SF-270 forms for the total amount of $232,725.42. These forms are currently awaiting grantor approval. We will closely monitor the progress of these submissions and ensure they are processed in a timely manner. Enhanced Monitoring: To prevent such discrepancies in the future, we will strengthen our monitoring processes. While we have established a Status Report to track the filing status of SF-270 forms, we will also implement measures to ensure that these forms are submitted as required. Proposed Completion Date: March 30, 2024

Categories

Reporting

Other Findings in this Audit

  • 1811 2022-001
    Material Weakness Repeat
  • 1812 2022-001
    Material Weakness Repeat
  • 578253 2022-001
    Material Weakness Repeat
  • 578254 2022-001
    Material Weakness Repeat
  • 578255 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.138 Protection and Advocacy for Individuals with Mental Illness $399,814
93.630 Developmental Disabilities Basic Support and Advocacy Grants $250,184
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $203,681
84.240 Program of Protection and Advocacy of Individual Rights $197,037
84.161 Rehabilitation Services_client Assistance Program $177,159
93.618 Voting Access for Individuals with Disabilities-Grants for Protection and Advocacy Systems $60,147
93.843 Acl Assistive Technology State Grants for Protection and Advocacy $42,448
93.234 Traumatic Brain Injury State Demonstration Grant Program $16,048