FAC Explorer

Audit 31223

FY End
2022-06-30
Total Expended
$31.66M
Findings
6
Programs
11
Organization: Puerto Rico Department of Justice (PR)
Year: 2022 Accepted: 2023-08-28
Auditor: Aquino De Cordova & Alfaro

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31209 2022-001 Significant Deficiency - L
31210 2022-001 Significant Deficiency - L
31211 2022-001 Significant Deficiency - L
607651 2022-001 Significant Deficiency - L
607652 2022-001 Significant Deficiency - L
607653 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $20.54M Yes 1
16.034 Coronavirus Emergency Supplemental Funding Program $4.89M - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2.79M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.15M Yes 1
93.775 State Medicaid Fraud Control Units $922,242 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $665,439 - 0
16.588 Violence Against Women Formula Grants $378,882 - 0
16.576 Crime Victim Compensation $164,664 - 0
21.019 Coronavirus Relief Fund $92,636 - 0
20.616 National Priority Safety Programs $60,226 - 0
16.751 Edward Byrne Memorial Competitive Grant Program $3,242 - 0

Contacts

Name Title Type
D9LVJ1VGNUH8 Ahiezer O Panet Auditee
7877212900 Alex L Santiago Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE A - PURPOSE OF THE SCHEDULEThe accompanying Schedule of Expenditures of Federal Awards (Schedule) is a supplementary schedule to the PRDOJs Statement of Cash Receipts and Disbursements and is presented for purposes of additional analysis. The Schedule is required by the Office of Management and Budget (OMB) Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards.NOTE B - BASIS OF PRESENTATIONThe information in the Schedule is presented in accordance with the OMB Uniform Guidance.Federal Financial Assistance - Pursuant to the Single Audit Act of 1984 (Public Law 98-502); the Single Audit Act Amendments of 1996 (Public Law 104-156); and OMB Uniform Guidance federal financial assistance, hereafter referred to as federal assistance, is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, endowments, or direct appropriations. Federal financial assistance does not include direct federal cash assistance to individuals or solicited contracts between the state and federal agencies for which the state provides tangible goods or services, acting as a vendor.Assistance Listings number (formerly Catalog of Federal Domestic Assistance (CFDA) numbers) - OMB Uniform Guidance requires the Schedule to show total expenditures expended for each individual Federal program and the CFDA or other identifying number when the CFDA information is not available.Each program is assigned a five-digit program identification number (formerly known as CFDA number), the first two digits designating federal agency and the last three digits designating federal assistance program within the federal agency. The Federal CFDA number of the program is reflected on the Schedule.OMB M-20-26 (June 18, 2020) instructed recipients and subrecipients to separately identify the COVID-19 Emergency Acts expenditures on the Schedules of Expenditures of Federal Awards for both new and existing programs. The Schedule presents this information on a separate line with COVID-19 as a prefix to the program name.NOTE C - REPORTING ENTITYThe PRDOJ is fully described in Note B to the Statement of Cash Receipts and Disbursements. The Schedule includes the activity of all federal assistance programs administered by the PRDOJ during fiscal year ending June 30, 2022. NOTE D - BASIS OF ACCOUNTINGThe Schedule is presented using the same basis of accounting as that used in reporting the disbursements of the related fund (Special Revenue Federal) in the Statement of Cash Receipts and Disbursements. The basis of accounting used is described in Note B to the Statement of Cash Receipts and Disbursements.Indirect Costs Generally the Schedule includes a portion of costs associated with general activities which is allocated to federal assistance programs under negotiated formulas commonly referred to as indirect cost rates and federally approved cost allocation plans. The PRDOJ did not use the 10% minimis cost rate in accordance with the Uniform Guidance. For such reason indirect costs were not included in the Schedule.Pass-Through Federal Assistance - The majority of the PRDOJs federal assistance is received directly from federal awarding agencies (i.e., PRDOJ is the primary recipient). However, agencies of the Commonwealth receive some federal assistance that is passed through a separate entity prior to receipt by the Commonwealth (i.e., the PRDOJ is a subrecipient). This type of assistance is included on the Schedule as Pass-Through. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding Number: 2022-001 Agency: Department of Justice Federal Program: All Major Federal Programs Compliance Requirement: Reporting Category: Significant Deficiency and Noncompliance Criteria Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal, Part 200.512, Report Submission, (a) General, (1) states that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months after the end of the audit period. Cause The Puerto Rico Department of Justice did not submit the single audit reports and reporting package for the year ended June 30, 2022, to the Federal Clearinghouse during the required submission deadline period due to experience the aftermath of the Coronavirus Pandemic. Effect Data collection form and single audit reports were not submitted in a timely manner as required by the Uniform Guidance. Prior Year Audit Finding N/A Recommendation Data collection form and single audit package should be submitted within the required due dates. Questioned Costs None Management?s Response Refer to Grantee?s Corrective Action Plan
Finding 2022-001
Finding Number: 2022-001 Agency: Department of Justice Federal Program: All Major Federal Programs Compliance Requirement: Reporting Category: Significant Deficiency and Noncompliance Criteria Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal, Part 200.512, Report Submission, (a) General, (1) states that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months after the end of the audit period. Cause The Puerto Rico Department of Justice did not submit the single audit reports and reporting package for the year ended June 30, 2022, to the Federal Clearinghouse during the required submission deadline period due to experience the aftermath of the Coronavirus Pandemic. Effect Data collection form and single audit reports were not submitted in a timely manner as required by the Uniform Guidance. Prior Year Audit Finding N/A Recommendation Data collection form and single audit package should be submitted within the required due dates. Questioned Costs None Management?s Response Refer to Grantee?s Corrective Action Plan
Finding 2022-001
Finding Number: 2022-001 Agency: Department of Justice Federal Program: All Major Federal Programs Compliance Requirement: Reporting Category: Significant Deficiency and Noncompliance Criteria Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal, Part 200.512, Report Submission, (a) General, (1) states that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months after the end of the audit period. Cause The Puerto Rico Department of Justice did not submit the single audit reports and reporting package for the year ended June 30, 2022, to the Federal Clearinghouse during the required submission deadline period due to experience the aftermath of the Coronavirus Pandemic. Effect Data collection form and single audit reports were not submitted in a timely manner as required by the Uniform Guidance. Prior Year Audit Finding N/A Recommendation Data collection form and single audit package should be submitted within the required due dates. Questioned Costs None Management?s Response Refer to Grantee?s Corrective Action Plan
Finding 2022-001
Finding Number: 2022-001 Agency: Department of Justice Federal Program: All Major Federal Programs Compliance Requirement: Reporting Category: Significant Deficiency and Noncompliance Criteria Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal, Part 200.512, Report Submission, (a) General, (1) states that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months after the end of the audit period. Cause The Puerto Rico Department of Justice did not submit the single audit reports and reporting package for the year ended June 30, 2022, to the Federal Clearinghouse during the required submission deadline period due to experience the aftermath of the Coronavirus Pandemic. Effect Data collection form and single audit reports were not submitted in a timely manner as required by the Uniform Guidance. Prior Year Audit Finding N/A Recommendation Data collection form and single audit package should be submitted within the required due dates. Questioned Costs None Management?s Response Refer to Grantee?s Corrective Action Plan
Finding 2022-001
Finding Number: 2022-001 Agency: Department of Justice Federal Program: All Major Federal Programs Compliance Requirement: Reporting Category: Significant Deficiency and Noncompliance Criteria Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal, Part 200.512, Report Submission, (a) General, (1) states that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months after the end of the audit period. Cause The Puerto Rico Department of Justice did not submit the single audit reports and reporting package for the year ended June 30, 2022, to the Federal Clearinghouse during the required submission deadline period due to experience the aftermath of the Coronavirus Pandemic. Effect Data collection form and single audit reports were not submitted in a timely manner as required by the Uniform Guidance. Prior Year Audit Finding N/A Recommendation Data collection form and single audit package should be submitted within the required due dates. Questioned Costs None Management?s Response Refer to Grantee?s Corrective Action Plan
Finding 2022-001
Finding Number: 2022-001 Agency: Department of Justice Federal Program: All Major Federal Programs Compliance Requirement: Reporting Category: Significant Deficiency and Noncompliance Criteria Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal, Part 200.512, Report Submission, (a) General, (1) states that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months after the end of the audit period. Cause The Puerto Rico Department of Justice did not submit the single audit reports and reporting package for the year ended June 30, 2022, to the Federal Clearinghouse during the required submission deadline period due to experience the aftermath of the Coronavirus Pandemic. Effect Data collection form and single audit reports were not submitted in a timely manner as required by the Uniform Guidance. Prior Year Audit Finding N/A Recommendation Data collection form and single audit package should be submitted within the required due dates. Questioned Costs None Management?s Response Refer to Grantee?s Corrective Action Plan