FAC Explorer

Audit 28532

FY End
2022-06-30
Total Expended
$37.07M
Findings
4
Programs
4
Organization: Puerto Rico Planning Board (PR)
Year: 2022 Accepted: 2023-05-25
Auditor: Crowe Pr

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37956 2022-001 - - A
37957 2022-002 Material Weakness Yes A
614398 2022-001 - - A
614399 2022-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
12.401 National Guard Military Operations and Maintenance (o&m) Projects $24.51M Yes 2
21.019 Coronavirus Relief Fund $5.66M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4.27M - 0
12.404 National Guard Challenge Program $2.63M - 0

Contacts

Name Title Type
LX7MWNBLFLY9 Angel Aviles Auditee
7875290794 Jose Penabaz Auditor
No contacts on file

Notes to SEFA

Title: Additional Notes Accounting Policies: Expenditures included on the Schedule are reported on the cash basis of accounting. The information is drawn primarily from the PRNGs internal accounting records, which serves as the basis for the PRNGs Statement of Cash Receipts and Cash Disbursements - Governmental Funds. Such expenditures are recognized following the cost principles contained in the OMB Uniform Guidance, Cost Principles for States, Local, and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement.The titles of federal awards included in the financial statement are presented as described in the Catalog of Federal Domestic Assistance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 3. RELATIONSHIP TO THE FINANCIAL STATEMENTExpenditures included in the Schedule agree with the amounts included in the accompanying Statement of Cash Receipts and Cash Disbursements - Governmental Funds.4.INDIRECT COST RATEThe PRNG has elected not to use the ten percent of the minimum indirect cost rate allowed under the Uniform Guidance.5.MATCHING COSTSMatching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule. During the year ended June 30, 2022, the PRNG performed matching allocations from state funds amounting to $8,264,219. 6.EXTENSION OF SINGLE AUDIT SUBMISSIONAwarding agency, in their capacity as cognizant or oversight agencies for audit, should allow recipients and subrecipients that have not yet filed their single audits with the Federal Audit Clearinghouse as required under Subpart F of 2 CFR ? 200.501 to six months beyond the normal due date. Recipients and subrecipients taking advantage of this extension would still qualify as a "low-risk auditee" under the criteria of 2 CFR ? 200.520(a) and (2 CFR ? 200.501). The awarding agency approved an extension for completion and submission of the report from its original due date from March 31, 2023 to May 30, 2023.

Finding Details

Finding 2022-001
Since fiscal year 2017-2018, the PRNG has not submitted the Declaration of the Chauffeurs' Insurance Contributions non the Unemployment & Disability Insurance Report, to the Department of Labor and Human Resources (PRDOL).
Finding 2022-002
From a sample of sixty disbursements tested, the audit team noticed one payment to a contractor that violated Clause 17 of the professional services contract. At the time the contract was signed, the contractor was an active employee of the Puerto Rico Fire Department, as disclosed in his resume, nevertheless the employee was contracted by PRNG to provide professional services as an Antiterrorism Program Coordinator. Upon subsequent questioning by the PRNG, the employee was able to obtain a retroactive license from his original employer. Nevertheless, under Clause 17, the signing of the contract without evidence of a license from his original employer results in null or void contract. Thereafter, the contractor agreed to return the amount collected from the Fire Department of $2,882, and the PRNG cancelled the agreement, but after disbursing $23,250 under the contract.
Finding 2022-001
Since fiscal year 2017-2018, the PRNG has not submitted the Declaration of the Chauffeurs' Insurance Contributions non the Unemployment & Disability Insurance Report, to the Department of Labor and Human Resources (PRDOL).
Finding 2022-002
From a sample of sixty disbursements tested, the audit team noticed one payment to a contractor that violated Clause 17 of the professional services contract. At the time the contract was signed, the contractor was an active employee of the Puerto Rico Fire Department, as disclosed in his resume, nevertheless the employee was contracted by PRNG to provide professional services as an Antiterrorism Program Coordinator. Upon subsequent questioning by the PRNG, the employee was able to obtain a retroactive license from his original employer. Nevertheless, under Clause 17, the signing of the contract without evidence of a license from his original employer results in null or void contract. Thereafter, the contractor agreed to return the amount collected from the Fire Department of $2,882, and the PRNG cancelled the agreement, but after disbursing $23,250 under the contract.