FAC Explorer

Finding 382902 (2023-005)

Significant Deficiency Repeat Finding
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-03-21
Audit: 296466
Organization: Municipality of Arroyo (PR)
Auditor: Lopez Vega CPA Psc

AI Summary

  • Core Issue: There is a significant deficiency in internal controls related to equipment and real property management.
  • Impacted Requirements: Compliance with federal regulations for the Community Development Block Grants program is not being met.
  • Recommended Follow-up: Review and strengthen internal controls to ensure compliance with equipment and property management requirements.

Finding Text

Finding Reference 2023-005 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: Puerto Rico Department of Housing Federal Program Title and Assistance Listing Number: Community Development Block Grants/State’s Program and Non_x0002_Entitlement Grants in Hawaii (ALN 14.228); Compliance Requirement: Equipment and Real Property Management Type of finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) Statement of Condition Section II – Financial Statements Findings – Finding Reference 2023-004.

Corrective Action Plan

Financial Statements Findings – Finding Reference 2023-004.

Categories

Equipment & Real Property Management Significant Deficiency

Other Findings in this Audit

  • 959344 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.61M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.65M
21.027 Coronavirus State and Local Fiscal Recovery Funds $836,619
93.575 Child Care and Development Block Grant $352,390
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $325,662
14.871 Section 8 Housing Choice Vouchers $304,593
10.558 Child and Adult Care Food Program $20,742
21.019 Coronavirus Relief Fund $2,000
93.569 Community Services Block Grant $874