FAC Explorer

Finding 538215 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 349235
Organization: Municipality of Guaynabo (PR)
Auditor: Rodriguez Sanabria & CO CPA Psc

AI Summary

  • Issue: Several Federal Financial Reports (SF-425) were submitted late, impacting compliance with reporting deadlines.
  • Trend: Late submissions occurred across multiple grant types, including Semi-Annual, Final, and Annual reports.
  • Follow-up: Review reporting processes and implement measures to ensure timely submissions 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: Federal Grant Report Type Reporting Period Due Date Report Submit Date 02CH01196703C Semi-Annual 2024-03-30 2024-04-15 02HE00001101C5 Final 2023-07-30 2023-10-04 02HE00001101C6 Annual 2023-10-30 2024-05-09 02CH01196702 Annual 2023-07-30 2023-11-10 02CH01196703 Semi-Annual 2024-03-30 2024-04-15

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

  • 538216 2024-003
    Material Weakness Repeat
  • 1114657 2024-003
    Material Weakness Repeat
  • 1114658 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $9.73M
93.708 Arra - Head Start $6.44M
17.278 Wioa Dislocated Worker Formula Grants $2.76M
93.709 Arra - Early Head Start $2.74M
14.871 Section 8 Housing Choice Vouchers $2.33M
14.218 Community Development Block Grants/entitlement Grants $1.93M
17.259 Wioa Youth Activities $1.03M
17.258 Wioa Adult Program $996,270
16.710 Public Safety Partnership and Community Policing Grants $639,857
10.558 Child and Adult Care Food Program $607,415
20.933 National Infrastructure Investments $588,371
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $557,295
93.053 Nutrition Services Incentive Program $433,626
21.027 Coronavirus State and Local Fiscal Recovery Funds $180,862
14.239 Home Investment Partnerships Program $65,910
20.507 Federal Transit Formula Grants $58,689
16.738 Edward Byrne Memorial Justice Assistance Grant Program $51,196
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $32,935
16.575 Crime Victim Assistance $32,555
14.241 Housing Opportunities for Persons with Aids $18,955