Finding 227 (2022-004)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-10-18

AI Summary

  • Answer: We identified discrepancies in vendor expenditures during our review of 120 transactions.
  • Trend: A pattern of inconsistencies suggests potential issues with vendor management and expense reporting.
  • List: Follow up by reviewing vendor contracts, improving expense tracking processes, and conducting additional audits on high-risk vendors.

Finding Text

During the examination of several vendors expenditures, we found the following situations from a sample of 120 transactions:

Corrective Action Plan

The College must insist in Hiring 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, plus must train current staff appropriately including but not limited to knowledge in grant agreements and Uniform Guidance compliance. Establish internal staff to be direct supervisors in the management of funds to maintain effective controls including the internal purchase process of the college.

Categories

Questioned Costs

Other Findings in this Audit

  • 224 2022-001
    Material Weakness Repeat
  • 225 2022-002
    Significant Deficiency Repeat
  • 226 2022-003
    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