FAC Explorer

Finding 386604 (2023-003)

Significant Deficiency Repeat Finding
Requirement
F
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298919
Organization: Municipality of Coamo (PR)
Auditor: Lopez Vega CPA Psc

AI Summary

  • Core Issue: There is a significant deficiency in managing real property acquired with CDBG funds, leading to noncompliance with federal regulations.
  • Impacted Requirements: Compliance with CFR 570.505, which mandates proper tracking and evaluation of real property funded by CDBG for five years post-grant closeout.
  • Recommended Follow-Up: Engage additional staff to improve the completeness of the capital assets ledger by FY 2023-2024, as outlined by the Finance Department Director.

Finding Text

Finding Reference 2023-003 Federal Agency U.S. Department of Housing and Urban Development Pass-Through Agency P.R. Department of Housing Federal Program Community Development Block Grants/State’s Program and Non-Entitlement Grants in Hawaii Requirement Equipment and Real Property Management (F) Type of Finding Significant Deficiency (SD), Instance of Noncompliance (NC) Statement of Condition Section II – Financial Statements Findings – Finding Reference 2022-002. Criteria CFR 570.505 Use of Real Property - The standards described in this section apply to real property within the recipient's control which was acquired or improved in whole or in part using CDBG funds in excess of $25,000. These standards shall apply from the date CDBG funds are first spent for the property until five years after closeout of an entitlement recipient's participation in the entitlement CDBG program or, with respect to other recipients, until five years after the closeout of the grant from which the assistance to the property was provided. Cause of Condition Section II – Financial Statements Findings – Finding Reference 2023-002. Effect of Condition We could not identify the property acquired with CDBG funds to realize the proper evaluation as required. Recommendation Section II – Financial Statements Findings – Finding Reference 2023-002. Questioned Costs None Prior Year Finding This finding is similar to prior year finding 2021-003 and 2022-003. Views of Responsible Officials and Planned Corrective Action As expressed in the corrective action related to Finding 2023-002, we are going to identify budgetary resources to engage another staff to work with the capital assets subsidiary ledger completeness. Implementation Date: During the Fiscal Year 2023-2024 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director

Corrective Action Plan

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Juan C. García Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2023-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: As expressed in the corrective action related to Finding 2023-002, we are going to identify budgetary resources to engage another staff to work with the capital assets subsidiary ledger completeness. Implementation Date: During the Fiscal Year 2023-2024 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director

Categories

Equipment & Real Property Management Significant Deficiency

Other Findings in this Audit

  • 386605 2023-003
    Significant Deficiency Repeat
  • 386606 2023-003
    Significant Deficiency Repeat
  • 386607 2023-004
    Significant Deficiency
  • 386608 2023-004
    Significant Deficiency
  • 386609 2023-004
    Significant Deficiency
  • 386610 2023-005
    Significant Deficiency
  • 386611 2023-005
    Significant Deficiency
  • 386612 2023-005
    Significant Deficiency
  • 386613 2023-006
    Significant Deficiency
  • 386614 2023-006
    Significant Deficiency
  • 386615 2023-006
    Significant Deficiency
  • 963046 2023-003
    Significant Deficiency Repeat
  • 963047 2023-003
    Significant Deficiency Repeat
  • 963048 2023-003
    Significant Deficiency Repeat
  • 963049 2023-004
    Significant Deficiency
  • 963050 2023-004
    Significant Deficiency
  • 963051 2023-004
    Significant Deficiency
  • 963052 2023-005
    Significant Deficiency
  • 963053 2023-005
    Significant Deficiency
  • 963054 2023-005
    Significant Deficiency
  • 963055 2023-006
    Significant Deficiency
  • 963056 2023-006
    Significant Deficiency
  • 963057 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5.55M
21.027 Coronavirus State and Local Fiscal Recovery Funds $961,233
84.287 Twenty-First Century Community Learning Centers $928,548
97.030 Community Disaster Loans $421,296
93.575 Child Care and Development Block Grant $388,853
21.019 Coronavirus Relief Fund $364,645
14.871 Section 8 Housing Choice Vouchers $321,615
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $122,000
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $116,130
10.558 Child and Adult Care Food Program $76,549
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $56,300
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $49,859
10.769 Rural Business Enterprise Grants $7,467
93.052 National Family Caregiver Support, Title Iii, Part E $3,450
10.433 Rural Housing Preservation Grants $1,684