FAC Explorer

Finding 602166 (2022-006)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-07
Audit: 21767
Organization: Municipality of Guaynabo (PR)
Auditor: Rodriguez Sanabria & CO CPA Psc

AI Summary

  • Issue: Property records for a real estate acquisition on March 1, 2022, do not indicate it was purchased with federal funds.
  • Impacted Requirement: Compliance with federal funding disclosure regulations for property acquisitions.
  • Recommended Follow-Up: Update property records to reflect federal funding and ensure future acquisitions include proper disclosures.

Finding Text

During our test we noted that property records related to a real property acquired on March 1, 2022 with federal funds, did not disclose that it was acquired with such funds. A general description of the property is as follows: ?Colegio Pre ? Escolar Sagrados Corazones? (cadaster number 114-045-046-49-00) located in the Municipality of Guaynabo for $1,010,000.00

Categories

Equipment & Real Property Management

Other Findings in this Audit

  • 25721 2022-003
    Material Weakness
  • 25722 2022-004
    Material Weakness
  • 25723 2022-005
    Material Weakness
  • 25724 2022-006
    Material Weakness
  • 602163 2022-003
    Material Weakness
  • 602164 2022-004
    Material Weakness
  • 602165 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $13.72M
21.019 Coronavirus Relief Fund $3.77M
93.600 Head Start $1.99M
14.871 Section 8 Housing Choice Vouchers $1.75M
17.278 Wia Dislocated Worker Formula Grants $1.60M
17.258 Wia Adult Program $1.27M
17.259 Wia Youth Activities $1.22M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $359,163
14.239 Home Investment Partnerships Program $320,629
16.710 Public Safety Partnership and Community Policing Grants $312,691
10.558 Child and Adult Care Food Program $295,595
14.218 Community Development Block Grants/entitlement Grants $277,469
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $183,628
20.000 Federal Transit Enforcement $86,661
16.575 Crime Victim Assistance $79,088
14.241 Housing Opportunities for Persons with Aids $37,213
16.000 Justice Forfeiture Program $17,928
20.600 State and Community Highway Safety $10,664