Finding Text
Finding No. 2022-001 - Reporting Federal Program 21.027 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency U.S. Department of Treasury Pass-through Entity Puerto Rico Department of Treasury Criteria As provided by the Worker Relief Program guidelines, all grantees receiving payment for their personnel must submit a report within 30 days of the date the applicant/grantee received its award detailing use of funds and evidencing that all premium payments were made. Condition As a result of our audit procedures, we noted one instance in which the Organization reported the use of funds to the federal grantor after the required timeframe limit as follows: Fund Required Date Reported Date Past Due Days Coronavirus State and Local Fiscal Recovery Funds (Worker Relief Program) March 16, 2022 March 22, 2023 371 Context As part of the reporting test for the Worker Relief Program, we noted that report required to be submitted 30 days after the funds were received and used, was submitted after the due date. Cause The Organization was not aware of the requirement, since it did not receive a request from AAFAF specifying that it had to submit a breakdown of the use of funds within 30 days of the date the applicant/grantee received its award. During the year December 31, 2022, the Organization submitted all other reports requested by AAFAF. Effect Failure to make the required reports submissions may be considered by the grantor as a noncompliance with the criteria mentioned above and could lead to administrative sanctions by the grantor. Questioned Cost None. Identification of a repeat finding None. Recommendation The Organization should continue to monitor and review guidelines for federal awards under the CARES Act and other legislation to ensure it is up-to-date on the applicable requirements and changes therein. In addition, the Organization should consider consulting with AAFAF when available guidance may be subject to interpretation or when new awards, if any, are received. Views of responsible officials and corrective action plan The Organization?s management agrees with this finding. Please refer to the corrective action plan on page 55.