Finding 1166987 (2023-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-12-30

AI Summary

  • Core Issue: The Corporation's SAM registration expired on September 6, 2023, risking eligibility for federal funds.
  • Impacted Requirements: Compliance with SAM.gov registration is mandatory for receiving federal grants and maintaining active contracts.
  • Recommended Follow-Up: Urgently update the SAM registration to ensure continued eligibility and avoid operational disruptions.

Finding Text

2023-004 Inactive SAM Registration Impacting Eligibility Compliance Requirement Special Tests and Provisions Requirement Category Significant Deficiency in Internal Controls and Noncompliance Federal Agency U.S. Department of the Treasury Pass-Through Entity Puerto Rico Fiscal Agency and Financial Advisory Authority ALN 21.027 Federal Program COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Small Business Administration ALN 59.075 Federal Program COVID-19 - Shuttered Venue Operators Program Federal Agency U.S. Department of Homeland Security through the Federal Emergency Management Agency Pass-through Entity Central Office for Recovery, Reconstruction and Resiliency ALN 97.036 Federal Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) Criteria § 25.200 Requirements for notice of funding opportunities, regulations, and application instructions. (a) …… (b) …… (1) Be registered in SAM.gov before submitting an application; (2) Maintain a current and active registration in SAM.gov at all times during which it has an active Federal award as a recipient or an application under consideration by a Federal agency. The applicant or recipient must review and update its information in SAM.gov annually from the date of initial registration or subsequent updates to ensure it is current, accurate, and complete. If applicable, this includes identifying the applicant's or recipient's immediate and highest-level owner and subsidiaries, as well as providing information on all predecessors that have received a Federal award or contract within the last three years; and Condition The Corporation’s SAM registration expired on September 6, 2023. Cause The Corporation has been unable to update the SAM’s registration due to problems with the platform to correct their physical address. Effect By not updating the SAM registration, the Corporation may become ineligible to receive federal funds, considering it is a prerequisite for receiving federal grants. In addition, the Corporation could confront that any ongoing contracts or grants may be delayed or suspended until the registration is updated, might face additional administrative burdens to rectify the lapse, which can include reapplying for registration and addressing any compliance issues, and there could be a negative impact on the Corporation's reputation with federal agencies, potentially affecting future funding opportunities. Questioned Costs None Recommendation We recommend the immediate update of the SAM registration, considering that maintaining an active and up-to-date SAM registration is crucial for ensuring continued eligibility and smooth operations with federal funding. Views of responsible officials Refer to Unaudited Corrective Action Plan (Unaudited)

Corrective Action Plan

Action Item Title 2023-004 – Federal Award Findings Status (Open: In-process) Condition Inactive SAM Registration Impacting Eligibility The Corporation’s SAM registration expired on September 6, 2023. Identified root cause The Corporation has been unable to update the SAM’s registration due to problems with the platform to correct their physical address. Grantee resolution plan After multiple attempts, the entity’s information was successfully validated on December 21, 2024. Completion date Corrected on December 21, 2024. Name and Title of contact: Linnette Dávila Alemán- Financial and Budget Assistant Manager Phone: 787-724-4747 ext. 2105 Email: ldavila@cba.pr.gov Jetppeht Pérez de Corcho Morgado – General Manager Phone: 787-724-4747 ext. 2102 Email: jperez@cba.pr.gov

Categories

Eligibility Special Tests & Provisions Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 1166977 2023-002
    Material Weakness Repeat
  • 1166978 2023-003
    Material Weakness Repeat
  • 1166979 2023-004
    Material Weakness Repeat
  • 1166980 2023-005
    Material Weakness Repeat
  • 1166981 2023-006
    Material Weakness Repeat
  • 1166982 2023-002
    Material Weakness Repeat
  • 1166983 2023-004
    Material Weakness Repeat
  • 1166984 2023-005
    Material Weakness Repeat
  • 1166985 2023-006
    Material Weakness Repeat
  • 1166986 2023-002
    Material Weakness Repeat
  • 1166988 2023-005
    Material Weakness Repeat
  • 1166989 2023-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
59.075 SHUTTERED VENUE OPERATORS GRANT PROGRAM $1.62M
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $523,590
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $502,779