Finding 8888 (2022-007)

Compliance Requirement: Single Audit Act Type of Finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) Statement of Condition: The Municipality did not submit, in a timely manner, to the Federal Audit Clearinghouse, the Single Audit Reporting package for the fiscal year ending on June 30, 2022. The due date for this report was no later than March 31, 2023. Criteria:The Single Audit Act, as amended, requires that the audit report must be submitted to the Federal Audit Clearinghouse no later than nine (9) months after the end of the audit period. Cause of Condition: Government entities are in stabilization period to update administrative work and operations and everything that involves the recovery of Puerto Rico. Effect of Condition: The Municipality do not comply with the requirements established on the Uniform Guidance related to the submission of the Reporting Package. Recommendation: The Municipality shall continue strengthening the internal controls over the accounting records in order to comply with the requirements mentioned above. Questioned Costs:None Prior year finding: This finding is similar to prior-year finding 2021-007. View of Responsible Official and Planned Corrective Action Plan: We will improve our internal controls procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement.