Finding Text
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.