Finding 1957 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-11-16
Audit: 3372
Organization: Municipality of Gurabo (PR)

AI Summary

  • Issue: The Municipality missed the deadline to submit the Data Collection Form and Reporting Package for FY ending June 30, 2022.
  • Requirements Impacted: This violates 2 CFR § 200.512, which mandates submission within 30 days of the auditor's report or nine months post-audit period.
  • Follow-Up: The Municipality should improve accounting records and internal controls to ensure timely preparation and submission of financial statements and supporting documents.

Finding Text

Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.

Categories

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1948 2022-002
    Material Weakness
  • 1949 2022-002
    Material Weakness
  • 1950 2022-002
    Material Weakness
  • 1951 2022-003
    Material Weakness
  • 1952 2022-002
    Material Weakness
  • 1953 2022-003
    Material Weakness
  • 1954 2022-002
    Material Weakness
  • 1955 2022-002
    Material Weakness
  • 1956 2022-002
    Material Weakness
  • 1958 2022-002
    Material Weakness
  • 1959 2022-002
    Material Weakness
  • 1960 2022-002
    Material Weakness
  • 1961 2022-002
    Material Weakness
  • 1962 2022-002
    Material Weakness
  • 1963 2022-002
    Material Weakness
  • 1964 2022-002
    Material Weakness
  • 1965 2022-002
    Material Weakness
  • 1966 2022-002
    Material Weakness
  • 1967 2022-002
    Material Weakness
  • 1968 2022-002
    Material Weakness
  • 1969 2022-002
    Material Weakness
  • 578390 2022-002
    Material Weakness
  • 578391 2022-002
    Material Weakness
  • 578392 2022-002
    Material Weakness
  • 578393 2022-003
    Material Weakness
  • 578394 2022-002
    Material Weakness
  • 578395 2022-003
    Material Weakness
  • 578396 2022-002
    Material Weakness
  • 578397 2022-002
    Material Weakness
  • 578398 2022-002
    Material Weakness
  • 578399 2022-002
    Material Weakness
  • 578400 2022-002
    Material Weakness
  • 578401 2022-002
    Material Weakness
  • 578402 2022-002
    Material Weakness
  • 578403 2022-002
    Material Weakness
  • 578404 2022-002
    Material Weakness
  • 578405 2022-002
    Material Weakness
  • 578406 2022-002
    Material Weakness
  • 578407 2022-002
    Material Weakness
  • 578408 2022-002
    Material Weakness
  • 578409 2022-002
    Material Weakness
  • 578410 2022-002
    Material Weakness
  • 578411 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.65M
14.871 Section 8 Housing Choice Vouchers $701,794
21.019 Coronavirus Relief Fund $562,890
93.575 Child Care and Development Block Grant $334,571
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $300,645
21.027 Coronavirus State and Local Fiscal Recovery Funds $204,584
20.507 Federal Transit_formula Grants $122,341
16.575 Crime Victim Assistance $100,926
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $55,748
10.558 Child and Adult Care Food Program $45,595
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $44,231
93.053 Nutrition Services Incentive Program $21,219
10.433 Rural Housing Preservation Grants $6,529
14.871 Section 8 Housing Choice Vouchers - Covid $3,377
93.052 National Family Caregiver Support, Title Iii, Part E $2,823
14.231 Emergency Solutions Grant Program $592