FAC Explorer

Finding 404249 (2023-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-28
Audit: 310999
Organization: Oficina De Proteccion Y Defensa De Las Personas Con Impedimentos (PR)
Auditor: Rodriguez Sanabria & CO CPA Psc

AI Summary

  • Core Issue: There is a significant discrepancy between the claimed expenditures of $104,925 and the recorded amount of $222,756 in the Schedule of Expenditures.
  • Impacted Requirements: This inconsistency raises concerns about compliance with federal reporting standards.
  • Recommended Follow-Up: Agency management should clarify the correct expenditure amounts and ensure alignment with federal program approvals.

Finding Text

During our Special Conditions test we noted that forms SF-270 related to the audit period were submitted but total expenditures claimed totaled and approved $104,925. Such amount differs significantly from the amount recorded in the Schedule of Expenditures of Federal Awards related to the Program ($222,756). After consulting with Agency’s officials, the stated that forms submitted covered expenditures that has been approved by the federal program officials. The Agency’s management is evaluating the amount that will be charged to the Program accordingly.

Corrective Action Plan

The Agency made the efforts to submit the SF 270 on a timely manner how ever since the agency is in a transition one of our grantors as they policy stop the evaluation of our SF 270 until the successor in interest was completed. In addition the Agency hire a staff accountant beginning July 1st 2024 who will be in charge of completing and submitting the SF 270 as established in our SOP an required by the regulations. The Agency made the efforts to submit the SF 270 on a timely manner how ever since the agency is in a transition one of our grantors as they policy stop the evaluation of our SF 270 until the successor in interest was completed. In addition the Agency hire a staff accountant beginning July 1st 2024, who will be in charge of completing and submitting the SF 270 as established in our SOP an required by the regulations.

Categories

Reporting

Other Findings in this Audit

  • 404248 2023-001
    Material Weakness
  • 980690 2023-001
    Material Weakness
  • 980691 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.138 Protection and Advocacy for Individuals with Mental Illness $306,880
93.630 Developmental Disabilities Basic Support and Advocacy Grants $222,756
93.618 Voting Access for Individuals with Disabilities-Grants for Protection and Advocacy Systems $95,539
84.240 Program of Protection and Advocacy of Individual Rights $95,483
84.161 Rehabilitation Services_client Assistance Program $92,475
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $39,578
93.267 State Grants for Protection and Advocacy Services $36,571
93.843 Acl Assistive Technology State Grants for Protection and Advocacy $12,732