FAC Explorer

Finding 25722 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-07
Audit: 21767
Organization: Municipality of Guaynabo (PR)
Auditor: Rodriguez Sanabria & CO CPA Psc

AI Summary

  • Answer: GAAP-based unaudited financial information was submitted late.
  • Trend: Timeliness of financial submissions is critical for compliance.
  • List: Follow up on submission deadlines to ensure future compliance.

Finding Text

During our Reporting Test, we noted that GAAP-based unaudited financial information was submitted on November 28, 2022.

Corrective Action Plan

As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the report is filed on time. As part of this internal control, the deadline was scheduled with the personnel involved with the preparation of such report. In addition, the Internal Audit Office gives follow-up in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Ada Bones, Federal Affairs Office Director

Categories

Reporting

Other Findings in this Audit

  • 25721 2022-003
    Material Weakness
  • 25723 2022-005
    Material Weakness
  • 25724 2022-006
    Material Weakness
  • 602163 2022-003
    Material Weakness
  • 602164 2022-004
    Material Weakness
  • 602165 2022-005
    Material Weakness
  • 602166 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $13.72M
21.019 Coronavirus Relief Fund $3.77M
93.600 Head Start $1.99M
14.871 Section 8 Housing Choice Vouchers $1.75M
17.278 Wia Dislocated Worker Formula Grants $1.60M
17.258 Wia Adult Program $1.27M
17.259 Wia Youth Activities $1.22M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $359,163
14.239 Home Investment Partnerships Program $320,629
16.710 Public Safety Partnership and Community Policing Grants $312,691
10.558 Child and Adult Care Food Program $295,595
14.218 Community Development Block Grants/entitlement Grants $277,469
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $183,628
20.000 Federal Transit Enforcement $86,661
16.575 Crime Victim Assistance $79,088
14.241 Housing Opportunities for Persons with Aids $37,213
16.000 Justice Forfeiture Program $17,928
20.600 State and Community Highway Safety $10,664