Finding 967642 (2023-003)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-04-01

AI Summary

  • Core Issue: BGCPR failed to submit the required Expenses Reports for two contracts, leading to potential non-compliance.
  • Impacted Requirements: Reports for Contract No. 2022 – AF0282 (last quarter) and Contract No. 2022 – AF0284 (two quarters) were not submitted on time.
  • Recommended Follow-Up: Establish a submission calendar to ensure timely reporting of all required documents.

Finding Text

Criteria: Federal award Contracts No. 2022 – AF0282 and No.2022 – AF0284 in the fifth clause establishes the dates that the Expenses Report must be submitted to the Puerto Rico Department of Education. Views of responsible officials: Management agrees with finding and has been discussed with the agency. However, we have been taking several steps to advance processes that can be completed before month end reporting. Procedures like obligating the expenses one week before the current date, processing the payroll earlier and have the payroll reports earlier in the period. These actions allow to gather and complete all program's templates, and send them to the external auditor for review earlier in the period providing them more days to complete the AUP before the report due date. Condition: BGCPR did not submit the required Expenses Report for the last quarter for Contract No. 2022 – AF0282 and for two quarters for Contract No. 2022 – AF0284. Cause: The compilation of the information needed to include in the Expenses Report is not being maintained on a timely basis. Effect or potential effect: Non-compliance with the reporting requirements. Recommendation: BGCPR should establish a calendar for submission of all required reports. Preliminary

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $2.08M
84.287 Twenty-First Century Community Learning Centers $1.50M
93.600 Head Start $426,902
17.274 Youthbuild $325,534
14.218 Community Development Block Grants/entitlement Grants $292,934
10.555 National School Lunch Program $179,272
84.282 Charter Schools $172,010
10.536 Cacfp Training Grants $167,589
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $158,141
94.006 Americorps $142,661
93.356 Head Start Disaster Recovery $142,395
16.575 Crime Victim Assistance $43,554
93.859 Biomedical Research and Research Training $29,682
21.027 Coronavirus State and Local Fiscal Recovery Funds $23,685
10.553 School Breakfast Program $21,678
93.060 Competitive Abstinence Education (cae) $17,624
16.726 Juvenile Mentoring Program $16,888
14.862 Indian Community Development Block Grant Program $5,148