Finding 963052 (2023-005)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298919
Organization: Municipality of Coamo (PR)

AI Summary

  • Core Issue: The Municipality failed to complete required evaluations and conduct bi-monthly visits for housekeeper program participants, leading to noncompliance.
  • Impacted Requirements: Noncompliance with 24 CFR, Section 570.484 and the operational guide from the P.R. Department of Housing.
  • Recommended Follow-Up: Ensure adherence to established procedures and forms, and increase oversight to meet program requirements by March 21, 2024.

Finding Text

Finding Reference 2023-005 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: P.R. Department of Housing Program: Community Development Block Grant/State’s Program and Non-Entitlement Grants in Hawaii (Assistance Listing No. 14.228) Compliance Requirement: Activities Allowed – Housekeepers activity (A) Type of Finding: Significant Deficiency (SD), Instance of Noncompliance (NC) Statement of Condition We examined four files of housekeeper program participants and found the following exceptions: a) In four (4) participant’s files, we noted that the results of the evaluation for the application (Form DV-CV-AH-004-A or DV-CV-AH-004-B) that establishes that the service to be offered by the CDBG Program is approved or denied was not completed and sent to participants. b) In four (4) participant’s files, although we did find evidence that visits were performed during the contract period, the Program staff did not visit at least twice per month the participant’s housing unit to ensure the quality of services, according to the activity procedures guide. Criteria 24 CFR, Section 570.484 states that the Municipality must assure that the program funds benefit very low, low – and moderate-income persons and retain documentation justifying its certification. Also, the Municipality has an operational guide approved by its pass-through agency, P.R. Housing Department where it is established all procedures and program’s requirements for housekeeper activities. Cause of Condition The Municipality’s controls and procedures failed to assure that the participant’s files include all the required documents to comply with the Program requirements. Effect of Condition The Municipality is not in compliance with the Code of Federal Regulations 24, Section 570.484 and with the operational guide. Recommendation We recommend management follow the procedures established by the P.R. Department of Housing in the procedures manual, including the use of the forms included in it. Questioned Cost None Prior Year Finding No  Views of Responsible Officials and Planned Corrective Action The housekeepers project financed with COVID19-CDBG funds was administered to serve eligible participants within the municipality’s territorial limits. But we gave instructions to the Program Director to assure full compliance with the program guides, including the completeness and submission of any applicable form, and to visit participants housing units as required by the program guide. Implementation Date: March 21, 2024 Responsible Person: Mr. Hector R. Sanjurjo Rodríguez Federal Programs Director

Categories

Significant Deficiency

Other Findings in this Audit

  • 386604 2023-003
    Significant Deficiency Repeat
  • 386605 2023-003
    Significant Deficiency Repeat
  • 386606 2023-003
    Significant Deficiency Repeat
  • 386607 2023-004
    Significant Deficiency
  • 386608 2023-004
    Significant Deficiency
  • 386609 2023-004
    Significant Deficiency
  • 386610 2023-005
    Significant Deficiency
  • 386611 2023-005
    Significant Deficiency
  • 386612 2023-005
    Significant Deficiency
  • 386613 2023-006
    Significant Deficiency
  • 386614 2023-006
    Significant Deficiency
  • 386615 2023-006
    Significant Deficiency
  • 963046 2023-003
    Significant Deficiency Repeat
  • 963047 2023-003
    Significant Deficiency Repeat
  • 963048 2023-003
    Significant Deficiency Repeat
  • 963049 2023-004
    Significant Deficiency
  • 963050 2023-004
    Significant Deficiency
  • 963051 2023-004
    Significant Deficiency
  • 963053 2023-005
    Significant Deficiency
  • 963054 2023-005
    Significant Deficiency
  • 963055 2023-006
    Significant Deficiency
  • 963056 2023-006
    Significant Deficiency
  • 963057 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5.55M
21.027 Coronavirus State and Local Fiscal Recovery Funds $961,233
84.287 Twenty-First Century Community Learning Centers $928,548
97.030 Community Disaster Loans $421,296
93.575 Child Care and Development Block Grant $388,853
21.019 Coronavirus Relief Fund $364,645
14.871 Section 8 Housing Choice Vouchers $321,615
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $122,000
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $116,130
10.558 Child and Adult Care Food Program $76,549
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $56,300
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $49,859
10.769 Rural Business Enterprise Grants $7,467
93.052 National Family Caregiver Support, Title Iii, Part E $3,450
10.433 Rural Housing Preservation Grants $1,684