Finding 979241 (2023-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-26
Audit: 309991
Organization: Colegio La Milagrosa, INC (PR)

AI Summary

  • Core Issue: The Organization's financial reporting is not timely, with key reports prepared only after the fiscal year ends.
  • Impacted Requirements: This delay affects the accuracy and reliability of monthly accounting records and compliance with financial reporting standards.
  • Recommended Follow-Up: Implement a system for monthly financial reporting to ensure timely and accurate accounting practices.

Finding Text

The Organization accounted for its activities based on the services provided, which are educational services and food services. During our financial and compliance audit procedures for the fiscal year ended June 30, 2023, we noted the following conditions related to the accounting procedures and financial reporting practices of the Organization. Accounting and interim financial reports of the academic department are not executed on a current (month-to-month) basis. Accounting journals, general ledger and interim financial reports, such as balance sheet, statement of activities, bank reconciliations and monthly analysis of certain accounts are executed after the end of the related accounting year.

Categories

Reporting

Other Findings in this Audit

  • 402798 2023-001
    Significant Deficiency Repeat
  • 402799 2023-001
    Significant Deficiency Repeat
  • 402800 2023-001
    Significant Deficiency Repeat
  • 402801 2023-001
    Significant Deficiency Repeat
  • 979240 2023-001
    Significant Deficiency Repeat
  • 979242 2023-001
    Significant Deficiency Repeat
  • 979243 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.559 Summer Food Service Program for Children $717,440
10.553 School Breakfast Program $231,136
10.555 National School Lunch Program $55,403