Finding 627042 (2022-007)

Significant Deficiency Repeat Finding

Requirement

F

Questioned Costs

-

Year

2022

Accepted

2023-03-27

Audit: 48400

Organization: Municipality of Arroyo (PR)

Auditor: Lopez Vega CPA Psc

AI Summary

Core Issue: There is a significant deficiency in internal controls related to equipment and real property management under the Community Development Block Grants program.
Impacted Requirements: Compliance with federal regulations for managing equipment and real property is not being met, leading to instances of noncompliance.
Recommended Follow-up: Review and strengthen internal controls to ensure compliance with equipment and real property management requirements.

Finding Text

Finding Reference 2022-007 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: Puerto Rico Department of Housing Federal Program Title and Assistance Listing Number: Community Development Block Grants ? State?s Program (ALN 14.228); Compliance Requirement: Equipment and Real Property Management Type of Finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) Statement of Condition Section II ? Financial Statements Findings ? Finding Reference 2022-005.

Programs in Audit

ALN	Program Name	Expenditures
21.027	Coronavirus State and Local Fiscal Recovery Funds	$1.71M
97.036	Disaster Grants - Public Assistance (presidentially Declared Disasters)	$1.71M
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$845,824
14.856	Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation	$398,271
14.871	Section 8 Housing Choice Vouchers	$326,947
93.575	Child Care and Development Block Grant	$315,155
21.019	Coronavirus Relief Fund	$251,657
10.558	Child and Adult Care Food Program	$22,693
93.569	Community Services Block Grant	$12,549

Finding 627042 (2022-007)

AI Summary

Finding Text

Categories

Other Findings in this Audit

Programs in Audit