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8/14/2019 Social Security: A-77-02-00006
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OFFICE OF
THE INSPECTOR GENERAL
SOCIAL SECURITY ADMINISTRATION
SINGLE AUDIT OF THE
COMMONWEATH OF PUERTO RICO,
DEPARTMENT OF THE FAMILY
FOR THE FISCAL YEAR ENDED
JUNE 30, 1998
January 2002 A-77-02-00006
AUDIT REPORT
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Mission
We improve SSA programs and operations and protect them against fraud, waste,and abuse by conducting independent and objective audits, evaluations, andinvestigations. We provide timely, useful, and reliable information and advice to
Administration officials, the Congress, and the public.
Authority
The Inspector General Act created independent audit and investigative units,called the Office of Inspector General (OIG). The mission of the OIG, as spelledout in the Act, is to:
m Conduct and supervise independent and objective audits andinvestigations relating to agency programs and operations.
m Promote economy, effectiveness, and efficiency within the agency.
m Prevent and detect fraud, waste, and abuse in agency programs andoperations.
m Review and make recommendations regarding existing and proposedlegislation and regulations relating to agency programs and operations.
m Keep the agency head and the Congress fully and currently informed of problems in agency programs and operations.
To ensure objectivity, the IG Act empowers the IG with:
m Independence to determine what reviews to perform.m Access to all information necessary for the reviews.
m Authority to publish findings and recommendations based on the reviews.
Vision
By conducting independent and objective audits, investigations, and evaluations,we are agents of positive change striving for continuous improvement in theSocial Security Administration's programs, operations, and management and inour own office.
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-.t-\. SECV
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SOCIAL SECURITY
Office of the Inspector GeneralMEMORANDUM
Date; JAN 2 9 2002Refer To
To'Dan Sweeney
Acting Director
Management Analysis and Audit Program Support Staff
From: Assistant Inspector General
for Audit
Subject:Single Audit of the Commonwealth of Puerto Rico, Department of the Family for the
Fiscal Year Ended June 30, 1998 (A-77-02-00006)
This report presents the Social Security Administration's (SSA) portion of the single
audit of the Commonwealth of Puerto Rico, Department of the Family (DOF) for the
Fiscal Year ended June 30, 1998. Deloitte & Touche, Certified Public Accountants
(CPA) performed the audit and its reports on compliance and internal controls are
attached (see Appendix A). Results of the desk review conducted by the Department of
Health and Human Services (HHS) have not been received. We will notify you when
the results are received if HHS determines the audit did not meet Federal requirements.
The Puerto Rico Disability Determination Services (DDS) performs disability
determinations under SSA's Disability Insurance (Dl) and Supplemental Security
Income (SSI) programs in accordance with Federal regulations. The DDS is reimbursed
for 100 percent of allowable costs. The Puerto Rico DOF is the Puerto Rico DDS'
parent agency.
For single audit purposes, the Office of Management and Budget assigns Federal
programs a Catalog of Federal Domestic Assistance (CFDA) number. 88A's Dl and
881 programs are identified by CFDA number 96. 88A is responsible for resolving
single audit findings reported under this CFDA number.
The single audit reported the following findings (see Appendix B)
Documentation to support expenditures was not available to test the base used for
indirect costs. The corrective action plan indicates that DOF disagrees with the
finding and that documentation was available but not requested by the auditors.
. A reconciliation of physical inventory results with the accounting records was not
performed, and accurate records for acquisitions and dispositions of property
acquired with SSA funds were not maintained. The corrective action plan indicates
that DOF corrected the equipment inventory listing and is working to improve the
process and the documentation of its inventory.
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Page 3 -Dan Sweeney
Transactions were not reviewed to ensure that payments agree with invoice
amounts.
DOF expended Federal funds for costs that benefited other programs (6).
Periodic reviews of cash management transactions for compliance with the Cash
Management Improvement Act (CMIA) agreement were not conducted.
The Financial Status Report did not agree with the general ledger (2).
DOF did not calculate and report interest liabilities that may be owed to the Federal
government.
Fiscal evaluations were not performed to ensure funds were expended for allowable
activities.
DOF expended Federal funds for unallowable costs (4 ).
Please send copies of the final Audit Clearance Document to Mark Bailey in
Kansas City and Paul Wood in Baltimore. If you have questions contact Mark Bailey
at (816) 936-5591.
s~~~
Attachments
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Appendix APage 1 of 9
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Appendix APage 2 of 9
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Appendix BPage 1 of 8
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Appendix CPage 1 of 22
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