Finding 513484 (2022-002)

Material Weakness

Requirement

Questioned Costs

Year

2022

Accepted

2024-12-09

Audit: 331369

Organization: Department of State (PR)

Auditor: Numbers Consulting LLC

AI Summary

Issue: Missing documentation for a $294 payment to Crespo & Rodriguez Corp.
Trend: This raises concerns about compliance with federal regulations regarding payment verification.
Follow-up: Obtain the necessary invoices or contracts to assess the payment's validity.

Finding Text

Lack of Supporting Documentation for a Payment During our audit, we identified a payment in the amount of $294.00 made to Crespo & Rodriguez Corp. Upon review, we noted that adequate supporting documentation (e.g., invoice, contract, or receipt) for this payment could not be provided by the auditee. As a result, we were unable to determine the allowability and allocability of the payment in accordance with the applicable federal regulations.

Corrective Action Plan

On October 2021, The Finance Division operated without a Finance Director until February 2022. The Budget Director, Jeanette Díaz is the person in charge of the Finance office. From that moment on, the office processes were evaluated and it was detected that it was important to improve the document filing system. An orderly process for verifying received and output documents was implemented. In addition, we have two document files, one physical and one digital to avoid loss of important documents.

Other Findings in this Audit

513482 2022-001

Material Weakness
513483 2022-001

Material Weakness
513485 2022-001

Material Weakness
1089924 2022-001

Material Weakness
1089925 2022-001

Material Weakness
1089926 2022-002

Material Weakness
1089927 2022-001

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
21.019	Covid-19 - Coronavirus Relief Fund	$830,928
21.027	Coronavirus State and Local Fiscal Recovery Funds	$433,409
97.036	Disaster Grants - Public Assistance (presidentially Declared Disasters)	$14,899