Finding 547984 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351891
Organization: Nuestra Escuela (PR)
Auditor: Rsm Puerto Rico

AI Summary

  • Core Issue: The Organization missed deadlines for six out of eleven monthly reports required by the TANF agreement.
  • Impacted Requirements: Timely submission of reports is crucial for compliance with federal reporting criteria.
  • Recommended Follow-Up: Implement automated data collection, set earlier internal deadlines, conduct regular audits, enhance communication, provide staff training, and create contingency plans.

Finding Text

Federal Program: ALN 93.558- Temporary Assistance for Needy Families (TANF) Category: Compliance /internal control Compliance Requirement: Reporting Criteria: The agreement between the lead agency and the Organization required that monthly reports, which include invoices, narratives, and other documents, should be submitted within 10 days after the end of each month. Condition: The Organization failed to submit six (6) out of eleven (11) monthly reports on time, as stipulated by the agreement. Cause: The delay in submitting reports was due to the unavailability of the participant list required to be included in the monthly reports. Effects: Condition may result in noncompliance with the requirements of reporting. Prior year’s findings: Not identified Questioned cost: None Recommendation: We recommend that management automate data collection to ensure timely availability of information, set clear internal deadlines earlier than the actual submission date, conduct regular audits to verify data accuracy, maintain effective communication channels with all involved parties, provide comprehensive training and support to staff, and develop contingency plans to address unexpected issues. Management’s response: Nuestra Escuela’s Program Director will use an automatized data collection software to ensure timely availability of participants’ information. Nuestra Escuela strengthens internal controls to ensure the compliance with the reporting. Nuestra Escuela will conduct regular audits to verify data accuracy, maintaining effective communication channels with all involved parties. Nuestra Escuela Management Staff will take specialized training in participant qualification and proper time management. The Executive President will develop a contingency plan to address unexpected issues with the compliance.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 547967 2024-001
    Significant Deficiency
  • 547968 2024-002
    Significant Deficiency
  • 547969 2024-001
    Significant Deficiency
  • 547970 2024-002
    Significant Deficiency
  • 547971 2024-001
    Significant Deficiency
  • 547972 2024-002
    Significant Deficiency
  • 547973 2024-001
    Significant Deficiency
  • 547974 2024-002
    Significant Deficiency
  • 547975 2024-001
    Significant Deficiency
  • 547976 2024-002
    Significant Deficiency
  • 547977 2024-001
    Significant Deficiency
  • 547978 2024-002
    Significant Deficiency
  • 547979 2024-001
    Significant Deficiency
  • 547980 2024-002
    Significant Deficiency
  • 547981 2024-003
    Significant Deficiency
  • 547982 2024-001
    Significant Deficiency
  • 547983 2024-002
    Significant Deficiency
  • 1124409 2024-001
    Significant Deficiency
  • 1124410 2024-002
    Significant Deficiency
  • 1124411 2024-001
    Significant Deficiency
  • 1124412 2024-002
    Significant Deficiency
  • 1124413 2024-001
    Significant Deficiency
  • 1124414 2024-002
    Significant Deficiency
  • 1124415 2024-001
    Significant Deficiency
  • 1124416 2024-002
    Significant Deficiency
  • 1124417 2024-001
    Significant Deficiency
  • 1124418 2024-002
    Significant Deficiency
  • 1124419 2024-001
    Significant Deficiency
  • 1124420 2024-002
    Significant Deficiency
  • 1124421 2024-001
    Significant Deficiency
  • 1124422 2024-002
    Significant Deficiency
  • 1124423 2024-003
    Significant Deficiency
  • 1124424 2024-001
    Significant Deficiency
  • 1124425 2024-002
    Significant Deficiency
  • 1124426 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $245,992
16.575 Office for Victims of Crime (ovc) - Crime Victim Assistance $242,697
93.575 Child Care and Development Block Grant $170,996
21.027 Coronavirus State and Local Fiscal Recovery Funds $147,111
14.218 Community Development Block Grants/entitlement Grants $79,308
93.558 Temporary Assistance for Needy Families $48,585