Finding 1162033 (2024-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-07
Audit: 371899
Organization: Puerto Rico Ports Authority (PR)
Auditor: GALINDEZ LLC

AI Summary

  • Issue: The Authority missed the deadline for submitting the data collection form and reporting package.
  • Impact: This affects compliance with reporting requirements due by March 31, 2025.
  • Next Steps: Follow up with the Authority to ensure timely submission and address any barriers to compliance.

Finding Text

The Authority did not submit the required data collection form and reporting package within the required period by March 31, 2025 (9 months after the end of fiscal year).

Corrective Action Plan

The Federal Funds Management Office (FFMO) is aware of the deadlines for filing the data collection form and the reporting package, however, as indicated in previous year’s audits, the completion of the required information continues out of their control. In addition, to having difficulties with its monthly accounting closings due to personnel limitations in the Accounting Office, the implementation of new accounting standards, such as GASBs No. 73, N0. 75, No. 87 and others have been additional obstacles to achieve our objective to file the data collection form and reporting package timely. Accordingly, it has not been possible to complete the audit of the financial statements and the single audits for various fiscal years on time, nor to file the data collection form and the reporting packages. In September 2024 and August 2025, the audited financial statements for 2023 and 2024, respectively were issued. Also, the Authority’s management expects to issue the 2025 financial statements during January 2026. Management will continue emphasizing to the FFMO that reports need to be submitted on a timely basis. Management will do its best to procure additional personnel for the Accounting and Federal Funds Management Offices. Once a final catch‐up of the timely issuance of the audited financial statements is achieved, the required information will be filed within the timeframe established by federal regulations.

Categories

Reporting

Other Findings in this Audit

  • 1162027 2024-004
    Material Weakness Repeat
  • 1162028 2024-005
    Material Weakness Repeat
  • 1162029 2024-008
    Material Weakness Repeat
  • 1162030 2024-005
    Material Weakness Repeat
  • 1162031 2024-006
    Material Weakness Repeat
  • 1162032 2024-007
    Material Weakness Repeat
  • 1162034 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $14.18M
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $4.68M
97.056 PORT SECURITY GRANT PROGRAM $750,000
16.922 EQUITABLE SHARING PROGRAM $246,293
20.500 FEDERAL TRANSIT CAPITAL INVESTMENT GRANTS $24,520
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $770