FAC Explorer

Finding 400152 (2022-007)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2024-06-06
Audit: 308290
Organization: Puerto Rico Ports Authority (PR)
Auditor: Galindez LLC

AI Summary

  • Core Issue: The Authority failed to document and monitor the procurement activities of its subrecipient, the Puerto Rico Maritime Transport Authority.
  • Impacted Requirements: There is a lack of compliance with 2 CFR Part 200, Subpart F regarding audit results and the expired Memorandum of Understanding.
  • Recommended Follow-up: Establish proper monitoring procedures and ensure documentation is in place, including renewing the Memorandum of Understanding and requesting audit results.

Finding Text

Lack of proper subrecipient monitoring documentation over the procurement process and activities performed by subrecipient. Condition: The Authority lacked appropriate monitoring procedures and documentation over funds passed to the Puerto Rico Maritime Transport Authority under grants PR‐05‐0001, PR ‐05‐0035 and PR‐90‐X296. The Authority does not request results of previous audits including whether or not the subrecipient receives single audit in accordance with 2 CFR Part 200, Subpart F. In addition, the Memorandum of Understanding provided between the Authority and PRMTA ended in fiscal year June 30, 2020, and no extension was provided during the audit.

Corrective Action Plan

None. This matter, as stated above, was properly addressed.

Categories

Subrecipient Monitoring Procurement, Suspension & Debarment

Other Findings in this Audit

  • 400146 2022-003
    Significant Deficiency Repeat
  • 400147 2022-004
    Significant Deficiency Repeat
  • 400148 2022-005
    Significant Deficiency Repeat
  • 400149 2022-004
    Significant Deficiency Repeat
  • 400150 2022-004
    Significant Deficiency Repeat
  • 400151 2022-006
    Significant Deficiency
  • 400153 2022-008
    Significant Deficiency
  • 400154 2022-004
    Significant Deficiency Repeat
  • 400155 2022-006
    Significant Deficiency
  • 400156 2022-007
    Significant Deficiency
  • 400157 2022-008
    Significant Deficiency
  • 400158 2022-004
    Significant Deficiency Repeat
  • 976588 2022-003
    Significant Deficiency Repeat
  • 976589 2022-004
    Significant Deficiency Repeat
  • 976590 2022-005
    Significant Deficiency Repeat
  • 976591 2022-004
    Significant Deficiency Repeat
  • 976592 2022-004
    Significant Deficiency Repeat
  • 976593 2022-006
    Significant Deficiency
  • 976594 2022-007
    Significant Deficiency
  • 976595 2022-008
    Significant Deficiency
  • 976596 2022-004
    Significant Deficiency Repeat
  • 976597 2022-006
    Significant Deficiency
  • 976598 2022-007
    Significant Deficiency
  • 976599 2022-008
    Significant Deficiency
  • 976600 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $20.14M
20.500 Federal Transit_capital Investment Grants $3.70M
20.507 Federal Transit_formula Grants $868,109
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $367,865
20.106 Airport Improvement Program $146,389