FAC Explorer

Finding 233 (2022-010)

Significant Deficiency Repeat Finding
Requirement
L
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: Monthly reports for the FEMA Vaccination Grant were submitted late, and the Full Final Reconciliation Report was missing.
  • Trend: The College's accounting records indicate discrepancies, showing that not all funds were utilized despite claims in the Final Closure Report.
  • Follow-up: Verify the accurate use of funds and ensure timely submission of all required reports moving forward.

Finding Text

We observed that FEMA Vaccination Grant monthly reports were submitted late, and the College did not provide evidence of submission of the report named Full Final Reconciliation Report. However, we obtained the Final Closure Report and in that report was informed that all program funds were used. Based on the College accounting records we noticed that not all funds were used, and the College accrued $63,488 of funds that were returned to the pass-through agency on March 31, 2023.

Corrective Action Plan

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. Also, The College must establish procedures to ensure financial reports are submitted on time and will require evidence of the submissions before the closure of the project.

Categories

No categories assigned yet.

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
  • 232 2022-009
    Significant Deficiency
  • 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