Finding 962523 (2023-002)

Finding: 2023-002 Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: N/A Federal Program Title: Head Start Cluster CFDA Number: 93.356; 93.600 Compliance Requirement: Reporting Type of Finding: Significand Deficiencies and Non-Compliance Responsible Official: Prior year finding: Vilmarie Fuentes – Finance Director N/A Criteria or Specific Requirement ACF grantees are required to use the SF-425 Federal Financial Report for expenditure reporting. SF- 425 reports are due as frequently as is required in the terms and conditions of award using due dates from reports to the HHS Payment Management System (PMS). Condition Our review of the quarterly financial reports submitted to the Department of Health and Urban Development disclosed that reports were submitted after the required submission date, as detailed below: Report Name: Period Ending Date: Due Date Date Submitted Past Due Days SF-425 06/30/2023 07/30/2023 01/24/2024 183 Effect The Municipality did not comply with the submission date required for the Financial Reports to the Department of Health and Human Services. Cause The Municipality was facing a transition of personnel in the Head Start Program management, and the new appointed personnel took time to get the required certification credentials.COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF GUAYAMA Summary of Findings and Questioned Costs (Continued) For the Fiscal Year Ended June 30, 2023 - 98 - Recommendation We recommend the Municipality the due diligence of the supervisory personnel to ensure that reports are submitted on time. Also a report filing deadline procedures may be established by the Finance Director or Federal Program Director, to ascertain that the office keep tracks of the due dates as required. Questioned Costs None. Views of Responsible Officials and Planned Corrective Action See the Municipality’s corrective action plan. Responsible Official Director of Federal Program and/or Finance Director.