Finding 528199 (2024-001)

-
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-03-14
Audit: 346256
Organization: Luis A Ferre Foundation (PR)

AI Summary

  • Issue: The June 30, 2023 Data Collection Form and Single Audit package were submitted late.
  • Trend: Timeliness of submissions is critical for compliance and may affect future audits.
  • Follow-up: Ensure all future reports are submitted on time to avoid penalties and maintain compliance.

Finding Text

The June 30, 2023 Data Collection Form and Single Audit reporting package were not submitted within the established due date.

Corrective Action Plan

I. Enhanced Monitoring and Awareness: a. The Finance and Compliance teams will maintain a compliance calendar that includes all key reporting deadlines, including Single Audit submission requirements under 2 CFR 200.512. b. Management will conduct periodic reviews of federal award requirements to ensure full awareness of all reporting obligations. II. Internal Control Improvements: a. A designated compliance officer will oversee the Single Audit process, ensuring timely coordination with auditors. b. The organization will conduct annual training for key personnel to reinforce awareness of reporting deadlines and requirements. III. Timely Coordination with Auditors: a. Management will engage with external auditors at the beginning of each fiscal year to confirm audit timelines and submission deadlines. b. A structured timeline will be established to ensure the audit process is completed well within the required timeframe.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
97.039 Hazard Mitigation Grant $961,340