FAC Explorer

Finding 538216 (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

Categories

Reporting

Other Findings in this Audit

  • 538215 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