Finding Text
Condition:
The Municipality did not submit for our review the Coronavirus State Fiscal Recovery Funds - Use of Funds Report for all the expenses incurred under the Assistance Program to Municipalities as required by program regulations.
Context:
The Municipality used $930,027 under the Coronavirus State Fiscal Recovery Fund during the fiscal year ended on June 30, 2024, to cover expenses related to the public health emergency caused by the Covid-19 pandemic.
Criteria:
Under the Municipal Strengthening Fund Program, the Municipality must report to the Puerto Rico Fiscal Agency and Financial Advisory Authority (Aafaf) program expenses for the month, 15 days after the end of the month.
Cause:
The Municipality did not submit the Use of Funds Report to the Aafaf by the 15th day of the following month; the expenses were incurred.
Effect:
The Municipality is not in compliance with its grant award.
Auditor’s recommendation:
The Municipality should implement internal controls and procedures to ensure that the required reports are completed and submitted in a timely manner as per program regulations.
View of Responsible officials and corrective actions:
The Finance Department staff is aware about the compliance requirement, and instructions were given to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date.
Responsible Person: Mr. Diego Meléndez – Finance Department Director
Implementation Date: Fiscal Year 2024-2025
Audit Status:
Unresolved