FAC Explorer

Finding 226 (2022-003)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-10-18
Audit: 475
Organization: Puerto Rico College of Physicians-Surgeons (PR)
Auditor: Sharon & Gonzalez CPAS LLC

AI Summary

  • Issue: Expenditures for rent, utilities, and phone costs exceeded the budget and lacked proper documentation.
  • Trend: This indicates a pattern of inadequate financial oversight and budgeting practices.
  • Follow-up: Review and strengthen procedures for budget adherence and documentation for all expenditures.

Finding Text

The FEMA Vaccination grant agreement allowed items for rent, utilities, and phone expenditures in the budget but when we examined the related expenditures, the amounts incurred were not properly supported and the amount paid went over the established budget.

Corrective Action Plan

First, the College must hire an external person as an advisor with legal knowledge of federal grant regulations to report any situations directly to the attention of the Governing Board of PR College. The Governing Board of Puerto Rico College of Physicians and Surgeons will require adequately trained personnel to ensure the compliance of internal controls, policies, and grant agreements.

Categories

Questioned Costs

Other Findings in this Audit

  • 224 2022-001
    Material Weakness Repeat
  • 225 2022-002
    Significant Deficiency Repeat
  • 227 2022-004
    Significant Deficiency Repeat
  • 228 2022-005
    Significant Deficiency
  • 229 2022-006
    Significant Deficiency Repeat
  • 230 2022-007
    Significant Deficiency Repeat
  • 231 2022-008
    Significant Deficiency
  • 232 2022-009
    Significant Deficiency
  • 233 2022-010
    Significant Deficiency Repeat
  • 576666 2022-001
    Material Weakness Repeat
  • 576667 2022-002
    Significant Deficiency Repeat
  • 576668 2022-003
    Significant Deficiency Repeat
  • 576669 2022-004
    Significant Deficiency Repeat
  • 576670 2022-005
    Significant Deficiency
  • 576671 2022-006
    Significant Deficiency Repeat
  • 576672 2022-007
    Significant Deficiency Repeat
  • 576673 2022-008
    Significant Deficiency
  • 576674 2022-009
    Significant Deficiency
  • 576675 2022-010
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.71M