FAC Explorer

Audit 359159

FY End
2022-06-30
Total Expended
$698.19M
Findings
14
Programs
5
Organization: Puerto Rico Public Private Partnerships Authority (PR)
Year: 2022 Accepted: 2025-06-18
Auditor: Rsm Puerto Rico

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
565330 2022-003 Significant Deficiency Yes M
565331 2022-004 - Yes L
565332 2022-004 - Yes L
565333 2022-005 - Yes L
565334 2022-006 - Yes L
565335 2022-007 - - L
565336 2022-008 - - N
1141772 2022-003 Significant Deficiency Yes M
1141773 2022-004 - Yes L
1141774 2022-004 - Yes L
1141775 2022-005 - Yes L
1141776 2022-006 - Yes L
1141777 2022-007 - - L
1141778 2022-008 - - N

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $687.02M Yes 5
97.039 Hazard Mitigation Grant $13.26M Yes 2
97.088 Disaster Assistance Projects $1.42M - 0
97.047 Bric: Building Resilient Infrastructure and Communities $69,563 - 0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $-3.58M - 0

Contacts

Name Title Type
HEJDFU1K4E22 Vicente Rivera Auditee
7874094708 Hugo Burgos Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: The SEFA was prepared using the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% of minimum Indirect Cost rate Basis for the presentation of the SEFA Schedule
Title: Summary of significant accounting policies Accounting Policies: The SEFA was prepared using the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% of minimum Indirect Cost rate SEFA was prepared in the cash basis of accounting
Title: Indirect cost rate Accounting Policies: The SEFA was prepared using the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% of minimum Indirect Cost rate Elected no to use minimum rate
Title: Subrecipients Accounting Policies: The SEFA was prepared using the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% of minimum Indirect Cost rate Amount paid to subrecipients
Title: Assistance Listing Number Accounting Policies: The SEFA was prepared using the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% of minimum Indirect Cost rate Description of CFDA numbers
Title: Program Costs Accounting Policies: The SEFA was prepared using the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% of minimum Indirect Cost rate States that only federal portion is presented in the SEFA
Title: Reconciliation of SEFA to basic financial statememts Accounting Policies: The SEFA was prepared using the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The Authority has elected not to use the 10% of minimum Indirect Cost rate Reconciliation of SEFA with financial statements

Finding Details

Finding 2022-003
From a sample of sixty (60) subrecipient agreements, twenty-five (25) had payments before the date the subrecipient agreement were signed, as follows:
Finding 2022-004
The data collection form and reporting package for the years ended June 30, 2022 and 2021, was not submitted within the required period.
Finding 2022-004
The data collection form and reporting package for the years ended June 30, 2022 and 2021, was not submitted within the required period.
Finding 2022-005
The required quarterly performance reports for the quarter ended in September 2021 was not submitted within the required period.
Finding 2022-006
The required Federal Funding Accountability Transparency Act (FFATA) reports were not submitted within the required period as follows:
Finding 2022-007
The required FFATA reports for the fiscal year ended June 30, 2022, were not submitted.
Finding 2022-008
From a sample of sixty (60) disbursements classified as Large and Small Projects, twenty-two (22) of these disbursements the Workbook for examination of the following PWs were not available to be examined:
Finding 2022-003
From a sample of sixty (60) subrecipient agreements, twenty-five (25) had payments before the date the subrecipient agreement were signed, as follows:
Finding 2022-004
The data collection form and reporting package for the years ended June 30, 2022 and 2021, was not submitted within the required period.
Finding 2022-004
The data collection form and reporting package for the years ended June 30, 2022 and 2021, was not submitted within the required period.
Finding 2022-005
The required quarterly performance reports for the quarter ended in September 2021 was not submitted within the required period.
Finding 2022-006
The required Federal Funding Accountability Transparency Act (FFATA) reports were not submitted within the required period as follows:
Finding 2022-007
The required FFATA reports for the fiscal year ended June 30, 2022, were not submitted.
Finding 2022-008
From a sample of sixty (60) disbursements classified as Large and Small Projects, twenty-two (22) of these disbursements the Workbook for examination of the following PWs were not available to be examined: