Physical inventory observation over property has not been performed
Condition:
While obtaining our understanding of the policies and procedures in place at the
Authority’s office in relation to the management of property and equipment, management
represented to us that the required physical inventory has been not performed by the
Authority’s Property Division during the last two years as required.
Late filing data collection form and reporting package
Condition:
The Authority did not submit the required data collection form and reporting package
within the required period by March 31, 2023 (9 months after the end of fiscal year).
Quarterly Performance Reports and Form SF‐425 & Late filing of reports required by FAA regulations
Condition:
During our audit procedures we identified the following instances:
a. We identified one (1) instance in which the annual form SF‐425 for Grant 3‐72‐0008‐019‐2021 was due December 31, 2022, but was submitted on March 30, 2023.
b. In four (4) instances, Forms FAA 5100‐126 and FAA 5100‐127 which applies for seven (7) of the nine (9) airports, and had a due date of October 31, 2022, were filed on February 9, 2023.
Late filing data collection form and reporting package
Condition:
The Authority did not submit the required data collection form and reporting package
within the required period by March 31, 2023 (9 months after the end of fiscal year).
Late filing data collection form and reporting package
Condition:
The Authority did not submit the required data collection form and reporting package
within the required period by March 31, 2023 (9 months after the end of fiscal year).
Late filing of Milestone Progress Reports and Federal Financial Reports
Condition:
During our audit procedures, we identified various FFR’s and MPR’s under all grants active during fiscal year 2022 that were not submitted on the required due date as follows:
* FFR under grant PR‐05‐0001 due 10/30/2021 was submitted on 12/20/2021.
* FFR under grant PR‐90‐X296 due 10/30/2021 was submitted on 12/6/2021.
* FFR under grant PR‐05‐0035 due 10/30/2021 was submitted on 12/20/2021.
* MPR under grant PR‐05‐0001 due 10/30/2021 was submitted on 12/16/2021.
* MPR under grant PR‐90‐X296 due 10/30/2021 was submitted on 12/7/2021.
* MPR under grant PR‐05‐0035 due 10/30/2021 was submitted on 12/16/2021.
* MPR under grant PR‐05‐0035 due 1/30/2022 has no submission date and we could not validate compliance with timely reporting.
Lack of proper subrecipient monitoring documentation over the procurement process and activities performed by subrecipient.
Condition:
The Authority lacked appropriate monitoring procedures and documentation over funds passed to the Puerto Rico Maritime Transport Authority under grants PR‐05‐0001, PR ‐05‐0035 and PR‐90‐X296. The Authority does not request results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F. In addition, the Memorandum of Understanding provided between the Authority and PRMTA ended in fiscal year June 30, 2020, and no extension was provided during the audit.
Lack of completeness of the information included in reports submitted through The Transit Award Management System (TrAMS) Condition:
During our examination of our reports sample, we detected the final report for fiscal year June 30, 2022, due to be submitted through TrAMS on July 30, 2022, for grant PR‐05‐0035 did not include the total drawdowns that occurred during the fiscal year.
Late filing data collection form and reporting package
Condition:
The Authority did not submit the required data collection form and reporting package
within the required period by March 31, 2023 (9 months after the end of fiscal year).
Late filing of Milestone Progress Reports and Federal Financial Reports
Condition:
During our audit procedures, we identified various FFR’s and MPR’s under all grants active during fiscal year 2022 that were not submitted on the required due date as follows:
* FFR under grant PR‐05‐0001 due 10/30/2021 was submitted on 12/20/2021.
* FFR under grant PR‐90‐X296 due 10/30/2021 was submitted on 12/6/2021.
* FFR under grant PR‐05‐0035 due 10/30/2021 was submitted on 12/20/2021.
* MPR under grant PR‐05‐0001 due 10/30/2021 was submitted on 12/16/2021.
* MPR under grant PR‐90‐X296 due 10/30/2021 was submitted on 12/7/2021.
* MPR under grant PR‐05‐0035 due 10/30/2021 was submitted on 12/16/2021.
* MPR under grant PR‐05‐0035 due 1/30/2022 has no submission date and we could not validate compliance with timely reporting.
Lack of proper subrecipient monitoring documentation over the procurement process and activities performed by subrecipient.
Condition:
The Authority lacked appropriate monitoring procedures and documentation over funds passed to the Puerto Rico Maritime Transport Authority under grants PR‐05‐0001, PR ‐05‐0035 and PR‐90‐X296. The Authority does not request results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F. In addition, the Memorandum of Understanding provided between the Authority and PRMTA ended in fiscal year June 30, 2020, and no extension was provided during the audit.
Lack of completeness of the information included in reports submitted through The Transit Award Management System (TrAMS) Condition:
During our examination of our reports sample, we detected the final report for fiscal year June 30, 2022, due to be submitted through TrAMS on July 30, 2022, for grant PR‐05‐0035 did not include the total drawdowns that occurred during the fiscal year.
Late filing data collection form and reporting package
Condition:
The Authority did not submit the required data collection form and reporting package
within the required period by March 31, 2023 (9 months after the end of fiscal year).
Physical inventory observation over property has not been performed
Condition:
While obtaining our understanding of the policies and procedures in place at the
Authority’s office in relation to the management of property and equipment, management
represented to us that the required physical inventory has been not performed by the
Authority’s Property Division during the last two years as required.
Late filing data collection form and reporting package
Condition:
The Authority did not submit the required data collection form and reporting package
within the required period by March 31, 2023 (9 months after the end of fiscal year).
Quarterly Performance Reports and Form SF‐425 & Late filing of reports required by FAA regulations
Condition:
During our audit procedures we identified the following instances:
a. We identified one (1) instance in which the annual form SF‐425 for Grant 3‐72‐0008‐019‐2021 was due December 31, 2022, but was submitted on March 30, 2023.
b. In four (4) instances, Forms FAA 5100‐126 and FAA 5100‐127 which applies for seven (7) of the nine (9) airports, and had a due date of October 31, 2022, were filed on February 9, 2023.
Late filing data collection form and reporting package
Condition:
The Authority did not submit the required data collection form and reporting package
within the required period by March 31, 2023 (9 months after the end of fiscal year).
Late filing data collection form and reporting package
Condition:
The Authority did not submit the required data collection form and reporting package
within the required period by March 31, 2023 (9 months after the end of fiscal year).
Late filing of Milestone Progress Reports and Federal Financial Reports
Condition:
During our audit procedures, we identified various FFR’s and MPR’s under all grants active during fiscal year 2022 that were not submitted on the required due date as follows:
* FFR under grant PR‐05‐0001 due 10/30/2021 was submitted on 12/20/2021.
* FFR under grant PR‐90‐X296 due 10/30/2021 was submitted on 12/6/2021.
* FFR under grant PR‐05‐0035 due 10/30/2021 was submitted on 12/20/2021.
* MPR under grant PR‐05‐0001 due 10/30/2021 was submitted on 12/16/2021.
* MPR under grant PR‐90‐X296 due 10/30/2021 was submitted on 12/7/2021.
* MPR under grant PR‐05‐0035 due 10/30/2021 was submitted on 12/16/2021.
* MPR under grant PR‐05‐0035 due 1/30/2022 has no submission date and we could not validate compliance with timely reporting.
Lack of proper subrecipient monitoring documentation over the procurement process and activities performed by subrecipient.
Condition:
The Authority lacked appropriate monitoring procedures and documentation over funds passed to the Puerto Rico Maritime Transport Authority under grants PR‐05‐0001, PR ‐05‐0035 and PR‐90‐X296. The Authority does not request results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F. In addition, the Memorandum of Understanding provided between the Authority and PRMTA ended in fiscal year June 30, 2020, and no extension was provided during the audit.
Lack of completeness of the information included in reports submitted through The Transit Award Management System (TrAMS) Condition:
During our examination of our reports sample, we detected the final report for fiscal year June 30, 2022, due to be submitted through TrAMS on July 30, 2022, for grant PR‐05‐0035 did not include the total drawdowns that occurred during the fiscal year.
Late filing data collection form and reporting package
Condition:
The Authority did not submit the required data collection form and reporting package
within the required period by March 31, 2023 (9 months after the end of fiscal year).
Late filing of Milestone Progress Reports and Federal Financial Reports
Condition:
During our audit procedures, we identified various FFR’s and MPR’s under all grants active during fiscal year 2022 that were not submitted on the required due date as follows:
* FFR under grant PR‐05‐0001 due 10/30/2021 was submitted on 12/20/2021.
* FFR under grant PR‐90‐X296 due 10/30/2021 was submitted on 12/6/2021.
* FFR under grant PR‐05‐0035 due 10/30/2021 was submitted on 12/20/2021.
* MPR under grant PR‐05‐0001 due 10/30/2021 was submitted on 12/16/2021.
* MPR under grant PR‐90‐X296 due 10/30/2021 was submitted on 12/7/2021.
* MPR under grant PR‐05‐0035 due 10/30/2021 was submitted on 12/16/2021.
* MPR under grant PR‐05‐0035 due 1/30/2022 has no submission date and we could not validate compliance with timely reporting.
Lack of proper subrecipient monitoring documentation over the procurement process and activities performed by subrecipient.
Condition:
The Authority lacked appropriate monitoring procedures and documentation over funds passed to the Puerto Rico Maritime Transport Authority under grants PR‐05‐0001, PR ‐05‐0035 and PR‐90‐X296. The Authority does not request results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F. In addition, the Memorandum of Understanding provided between the Authority and PRMTA ended in fiscal year June 30, 2020, and no extension was provided during the audit.
Lack of completeness of the information included in reports submitted through The Transit Award Management System (TrAMS) Condition:
During our examination of our reports sample, we detected the final report for fiscal year June 30, 2022, due to be submitted through TrAMS on July 30, 2022, for grant PR‐05‐0035 did not include the total drawdowns that occurred during the fiscal year.
Late filing data collection form and reporting package
Condition:
The Authority did not submit the required data collection form and reporting package
within the required period by March 31, 2023 (9 months after the end of fiscal year).