FAC Explorer

Audit 410152

FY End
2025-06-30
Total Expended
$91.52M
Findings
4
Programs
39
Organization: Commonwealth of Puerto Rico Department of Natural and Environmental Resources (PR)
Year: 2025 Accepted: 2026-08-31
Auditor: RODRIGUEZ & SANTIAGO CPAS PSC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228513 2025-002 Material Weakness Yes L
1228514 2025-002 Material Weakness Yes L
1228515 2025-002 Material Weakness Yes L
1228516 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
66.458 CLEAN WATER STATE REVOLVING FUND $46.20M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $7.66M Yes 0
11.022 BIPARTISAN BUDGET ACT OF 2018 $7.63M Yes 1
15.605 SPORT FISH RESTORATION $3.66M Yes 0
97.039 HAZARD MITIGATION GRANT $3.45M Yes 1
15.611 WILDLIFE RESTORATION AND BASIC HUNTER EDUCATION AND SAFETY $3.27M Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $3.25M Yes 0
66.605 PERFORMANCE PARTNERSHIP GRANTS $3.17M Yes 0
66.801 HAZARDOUS WASTE MANAGEMENT STATE PROGRAM SUPPORT $2.56M Yes 0
11.419 COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS $1.77M Yes 0
15.669 COLLABORATIVE LANDSCAPE CONSERVATION $1.58M Yes 1
66.805 LEAKING UNDERGROUND STORAGE TANK TRUST FUND CORRECTIVE ACTION PROGRAM $1.33M Yes 0
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $1.22M Yes 0
11.420 COASTAL ZONE MANAGEMENT ESTUARINE RESEARCH RESERVES $590,064 Yes 0
11.472 COOPERATIVE RESEARCH PROGRAM $556,309 Yes 0
11.482 CORAL REEF CONSERVATION PROGRAM $470,208 Yes 0
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $444,518 Yes 0
66.817 STATE AND TRIBAL RESPONSE PROGRAM GRANTS $425,168 Yes 0
66.472 BEACH MONITORING AND NOTIFICATION PROGRAM IMPLEMENTATION GRANTS $301,323 Yes 0
12.113 STATE MEMORANDUM OF AGREEMENT PROGRAM FOR THE REIMBURSEMENT OF TECHNICAL SERVICES $271,353 Yes 0
66.447 SEWER OVERFLOW AND STORMWATER REUSE MUNICIPAL GRANT PROGRAM $262,000 Yes 0
15.615 COOPERATIVE ENDANGERED SPECIES CONSERVATION FUND $239,730 Yes 0
15.634 STATE WILDLIFE GRANTS $202,568 Yes 0
66.454 WATER QUALITY MANAGEMENT PLANNING $184,129 Yes 0
66.804 UNDERGROUND STORAGE TANK (UST) PREVENTION, DETECTION, AND COMPLIANCE PROGRAM $176,345 Yes 0
66.461 REGIONAL WETLAND PROGRAM DEVELOPMENT GRANTS $132,927 Yes 0
11.434 COOPERATIVE FISHERY STATISTICS $121,686 Yes 0
66.001 AIR POLLUTION CONTROL PROGRAM SUPPORT $117,181 Yes 0
10.676 FOREST LEGACY PROGRAM $101,396 Yes 0
15.683 PRESCOTT MARINE MAMMAL RESCUE ASSISTANCE $62,475 Yes 0
66.204 MULTIPURPOSE GRANTS TO STATES AND TRIBES $33,723 Yes 0
10.675 URBAN AND COMMUNITY FORESTRY PROGRAM $25,618 Yes 0
11.407 INTERJURISDICTIONAL FISHERIES ACT OF 1986 $12,150 Yes 0
66.802 SUPERFUND STATE, POLITICAL SUBDIVISION, AND INDIAN TRIBE SITE-SPECIFIC COOPERATIVE AGREEMENTS $8,537 Yes 0
66.046 CLIMATE POLLUTION REDUCTION GRANTS $7,091 Yes 0
10.678 FOREST STEWARDSHIP PROGRAM $7,026 Yes 0
11.473 OFFICE FOR COASTAL MANAGEMENT $7,000 Yes 0
66.920 SOLID WASTE INFRASTRUCTURE FOR RECYCLING INFRASTRUCTURE GRANTS $6,121 Yes 0
11.435 SOUTHEAST AREA MONITORING AND ASSESSMENT PROGRAM $1,890 Yes 0

Contacts

Name Title Type
TPFNBF5X8UC6 Cecile Tirado Auditee
7879992200 Myrta Berrios Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal grant activity of the Department of Natural and Environmental Resources of the Commonwealth of Puerto Rico (the Department) under programs of the federal government for the fiscal year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Department, it is not intended to and does not purport to present the financial position, changes in net assets, or cash flows of the Department.
A cluster of programs means federal programs with different Assistance Listing numbers that are defined as a cluster of programs, because they are closely related programs that share common requirements. The Schedule includes the following cluster: Assistance Agency Federal Program Listing Number U.S Department of Interior Fish and Wildlife Cluster Sport Fish Restoration Program 15.605 Wildlife Restoration and Basic Hunter Education 15.611
The reconciliation of expenditures included in the accompanying Statement of Cash Receipts and Cash Disbursements to the Schedule of Expenditures of Federal Awards is as follows:Total expenditures per Schedule of Expenditures of Federal Awards $ 91,519,259 Plus: Operational transfer to the PR Department of Treasury (Note 8c) 6,365,446 Expenditures per Statement of Cash Receipts and Cash Disbursements $ 97,884,705

Finding Details

Finding 2025-002
The Department agrees with the finding and the recommended procedures will be or have been implemented.