FAC Explorer

Audit 410869

FY End
2022-06-30
Total Expended
$11.42M
Findings
4
Programs
3
Organization: Puerto Rico Emergency Management and Disasters Bureau (PR)
Year: 2022 Accepted: 2026-09-11
Auditor: TORRES HERNANDEZ & PUNTER CPA PSC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229584 2022-004 Material Weakness Yes L
1229585 2022-004 Material Weakness Yes L
1229586 2022-005 Material Weakness Yes L
1229587 2022-006 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $5.67M Yes 2
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $5.58M Yes 2
20.528 RAIL FIXED GUIDEWAY PUBLIC TRANSPORTATION SYSTEM STATE SAFETY OVERSIGHT FORMULA GRANT PROGRAM $160,237 Yes 0

Contacts

Name Title Type
QBK5CXHQN7K8 Maritza Torres Lopez Auditee
7877931211 Bernardo Punter Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the Bureau's federal award activity for the fiscal year ended June 30, 2022. The SEFA has been prepared using the cash basis of accounting, which is the same basis of accounting used in preparing the accompanying Statement of Cash Receipts, Disbursements and Net Changes - Governmental Funds. The SEFA 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 (Uniform Guidance).
The accompanying SEFA is prepared from the Bureau's accounting records and presents only expenditures of federal awards. Accordingly, it does not purport to present the Bureau's financial position or changes in financial position. The Bureau has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.
Assistance Listing Numbers (ALNs) were determined using the applicable federal award agreements and the Assistance Listings maintained by the U.S. General Services Administration (GSA).
Major programs are identified in the Summary of Auditor Results Section of the Schedule of Findings and Questioned Costs on page 32.
The following reconciles the federal expenditures reported in the SEFA to the related federal cash disbursements presented in the accompanying Statement. Accordingly, the General Fund and Special Fund activities presented in the accompanying Statement are excluded from the SEFA because they do not represent expenditures of federal awards:

Finding Details

Finding 2022-004
Condition: The Bureau did not submit its Single Audit reporting package for the year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the deadline required by 2 CFR 200.512(a). The submission occurred significantly after the nine-month period following fiscal year-end, contrary to the Uniform Guidance’s timely reporting requirements.
Finding 2022-005
Condition: During the audit, the Bureau provided Quarterly Progress Reports (QPRs) submitted through the Central Office for Recovery, Reconstruction and Resiliency's (COR3) Disaster Recovery Solution (DRS) for FEMA Public Assistance projects selected for examination. Accordingly, the Bureau demonstrated that the required project reporting was performed through COR3/DRS. However, the financial information reported in the QPRs could not be reconciled to the Bureau's accounting records maintained in PRIFAS. Management indicated that the amounts reported in the QPRs are automatically generated from information maintained in DRS and that no separate report or reconciliation is available detailing how those amounts relate to PRIFAS. Consequently, the Bureau did not provide sufficient supporting documentation to demonstrate that the financial information reported through DRS was complete and accurate in relation to its accounting records.
Finding 2022-006
Condition: During our review of the Federal Financial Reports (SF-425) prepared for the Emergency Management Performance Grant (EMPG) program years 2020 and 2021, we identified significant deficiencies affecting all six (6) reports examined. Specifically, we noted the following: Timeliness - The timeliness of submission could not be verified because no evidence of submission (such as ND Grants confirmations, FEMA acknowledgments, or submission dates) was maintained. Federal Funds Authorized - The Federal funds authorized reported on each SF-425 differed from the amount authorized in the corresponding FEMA Award Letter. Accounting Records - The cumulative Federal share of expenditures reported on the SF-425 reports did not agree with the Bureau's accounting records maintained in PRIFAS. No reconciliation schedules or supporting documentation were available to explain the differences. Additionally, the reported Federal share of unliquidated obligations could not be traced to the accounting records. Recipient Share (Matching) - Although each report disclosed the required recipient share (matching) section and reflected the total required non-Federal cost share, none of the reports reported recipient share expenditures, despite the FEMA awards requiring a 50 percent non-Federal cost share. These deficiencies were identified in every SF-425 report tested and demonstrate that the Bureau's federal financial reporting process is not operating effectively.