FAC Explorer

Finding 232 (2022-009)

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

AI Summary

  • Issue: The College spent $311,546 on supplies without keeping an inventory.
  • Impact: Unused materials at project end could not be quantified, affecting accountability.
  • Recommendation: Implement an inventory tracking system for better management of supplies in future projects.

Finding Text

The College expended $311,546 in supplies for which it did not maintain an inventory of these. At the end of the project, management reported that there was a significant number of materials that were not used. Upon completion of the project these materials were requested by the pass-through entity and delivered to them. Since there was no inventory of them, the unused inventory on hand of the College and delivered to the pass-through entity could not be quantified.

Corrective Action Plan

The College must hire external providers with the necessary experience or skills in the management of federal grants. This must have knowledge in accounting and auditing procedures. In addition, must have experience in Uniform Guidance compliance requirements of internal policies and federal regulations.

Categories

Subrecipient Monitoring Equipment & Real Property Management

Other Findings in this Audit

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