FAC Explorer

Finding 386153 (2023-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298571
Organization: Municipality of Guaynabo (PR)
Auditor: Rodriguez Sanabria & CO CPA Psc

AI Summary

  • Issue: Forms SF-425 were submitted late for two reporting periods.
  • Trend: Both semi-annual reports were overdue, with submission dates significantly past the deadlines.
  • Recommendation: Implement a tracking system to ensure timely submission of financial reports in the future.

Finding Text

During our Reporting Test, we noted that forms SF-425, Federal Financial Reports were submitted late. Please see below for details: 02CH01196702 Semi-Annual 2023-02-28 2023-04-30 2023-05-23 02CH01196702 Semi-Annual 2022-08-31 2022-10-30 2023-05-23

Corrective Action Plan

Supervision personnel were assigned to ensure that the reports are filed on time. As part of this internal control, the deadlines were scheduled with the personnel involved with the preparation of such reports. In addition, the Internal Audit Office gives follow-up in and require evidence of the remittance in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Marisol Monserrate, Head Start Program Director

Categories

Reporting

Other Findings in this Audit

  • 386152 2023-003
    Material Weakness Repeat
  • 386154 2023-004
    Material Weakness
  • 962594 2023-003
    Material Weakness Repeat
  • 962595 2023-004
    Material Weakness
  • 962596 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $2.25M
14.218 Community Development Block Grants/entitlement Grants $1.90M
14.871 Section 8 Housing Choice Vouchers $1.59M
17.260 Wia Dislocated Workers $1.50M
17.259 Wia Youth Activities $1.16M
17.258 Wia Adult Program $1.14M
16.710 Public Safety Partnership and Community Policing Grants $701,912
14.239 Home Investment Partnerships Program $592,401
21.019 Coronavirus Relief Fund $361,724
20.600 State and Community Highway Safety $353,828
10.558 Child and Adult Care Food Program $342,098
00.U02 Federal Transit Enforcement $102,790
93.053 Nutrition Services Incentive Program $91,279
00.U03 Disaster Grants - Public Assistance $86,386
16.575 Crime Victim Assistance $32,125
16.034 Coronavirus Emergency Supplemental Funding Program $28,780
14.241 Housing Opportunities for Persons with Aids $27,599
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $18,500
00.U01 Justice Forfetuire Program $1,946