FAC Explorer

Finding 42268 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-26
Audit: 41413
Organization: University of Puerto Rico (PR)
Auditor: Ernst & Young LLP

AI Summary

  • Core Issue: The University of Puerto Rico failed to submit biweekly reports on time, with one report missing entirely.
  • Impacted Requirements: Noncompliance with reporting criteria set by the Puerto Rico Fiscal Agency and Financial Advisory Authority (AAFAF) could lead to disallowed funds.
  • Recommended Follow-Up: Implement procedures to ensure timely and accurate report submissions, along with ongoing monitoring for compliance.

Finding Text

Finding Number: 2022-004 Program Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ? 21.027 Category Internal Control / Compliance Compliance Requirement Reporting Criteria The Interim Final Rule clarifies that the lists of transferees in sections 602(c)(3) and 603(c)(3) are not exclusive, and recipients may transfer funds to constituent units of government or private entities beyond those specified in the statute. A transferee receiving a transfer from a recipient under sections 602(c)(3) and 603(c)(3) will be considered to be a subrecipient and will be expected to comply with all subrecipient reporting requirements. The University of Puerto Rico must comply with biweekly reporting requirements of the Puerto Rico Fiscal Agency and Financial Advisory Authority (AAFAF). Condition We noted that one report was submitted after the established deadline and another report was never submitted to the awarding entity. Instances of Noncompliance: A ? Biweekly report was submitted after the established due date. B - Biweekly report was never submitted. "See Schedule of Findings and Questioned Costs for chart/table". Cause Processed and controls over the reporting requirements are not in place to ensure that the University complies with the requirement to submit required reports timely. Effect The University did not comply with enrollment reporting requirements, which could lead to funds disallowance. Questioned Costs Not applicable. Context Our sample consisted of 100% of the population which was 14 items (biweekly reports). Identification as a repeat finding, if applicable Not applicable. Recommendation We recommend the University establishes procedures to ensure reports are completed timely and accurately, and that compliance with reporting requirements is monitored. Management?s Response The University of Puerto Rico concurs with this finding.

Corrective Action Plan

Management Response: The UPR concurs with this finding. The UPR received these funds through the Puerto Rico Central Government. The Puerto Rico Fiscal Agency and Financial Advisory Authority required UPR to submit a report every first and third Friday of every month to inform the total accumulated expenses. If the new report did not have changes from the previous report our Institution was required to just send an email saying ?No changes from the previous report? and no additional report had to be submitted. ? For the 04/01/22 exception, the report was sent on 04/08/22, but there were no changes from the prior report submitted ? For the 05/20/22 exception, the employee in charge of this task was on vacation. We will designate another employee to ensure compliance with the reporting deadlines. Thus, we will have two employees verifying that the reports are ready to submit on time and one of them can substitute the other one when he is on vacation. Responsible Person or Office: Finance Office at Central Administration. Timeline: 2024

Categories

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 42264 2022-002
    Material Weakness Repeat
  • 42265 2022-002
    Material Weakness Repeat
  • 42266 2022-002
    Material Weakness Repeat
  • 42267 2022-002
    Material Weakness Repeat
  • 42269 2022-003
    Material Weakness
  • 42270 2022-003
    Material Weakness
  • 42271 2022-003
    Material Weakness
  • 618706 2022-002
    Material Weakness Repeat
  • 618707 2022-002
    Material Weakness Repeat
  • 618708 2022-002
    Material Weakness Repeat
  • 618709 2022-002
    Material Weakness Repeat
  • 618710 2022-004
    Material Weakness
  • 618711 2022-003
    Material Weakness
  • 618712 2022-003
    Material Weakness
  • 618713 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $151.20M
21.027 Coronavirus State and Local Fiscal Recovery Funds $102.07M
84.268 Federal Direct Student Loans $50.46M
84.425 Education Stabilization Fund $10.91M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6.84M
93.351 Research Infrastructure Programs $5.95M
10.511 Smith-Lever Funding (various Programs) $5.21M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $4.60M
84.007 Federal Supplemental Educational Opportunity Grants $4.37M
93.217 Family Planning_services $2.76M
84.033 Federal Work-Study Program $2.22M
93.397 Cancer Centers Support Grants $1.70M
84.938 Disaster Recovery Assistance for Education $1.65M
10.514 Expanded Food and Nutrition Education Program $1.23M
84.042 Trio_student Support Services $1.19M
66.039 National Clean Diesel Emissions Reduction Program $905,176
21.019 Coronavirus Relief Fund $861,502
12.630 Basic, Applied, and Advanced Research in Science and Engineering $832,413
84.047 Trio_upward Bound $821,746
93.157 Centers of Excellence $746,444
84.120 Minority Science and Engineering Improvement $733,915
93.394 Cancer Detection and Diagnosis Research $652,781
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $595,507
84.044 Trio_talent Search $525,513
43.001 Science $501,850
10.308 Resident Instruction Grants for Insular Area Activities $467,173
12.420 Military Medical Research and Development $398,227
93.464 Acl Assistive Technology $382,964
93.143 Niehs Superfund Hazardous Substances_basic Research and Education $364,559
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $358,532
97.077 Homeland Security Research, Development, Testing, Evaluation, and Demonstration of Technologies Related to Nuclear Threat Detection $338,759
97.039 Hazard Mitigation Grant $307,168
81.049 Office of Science Financial Assistance Program $303,599
11.467 Meteorologic and Hydrologic Modernization Development $286,540
93.273 Alcohol Research Programs $276,786
93.279 Drug Abuse and Addiction Research Programs $268,526
66.708 Pollution Prevention Grants Program $253,577
12.800 Air Force Defense Research Sciences Program $252,038
11.481 Educational Partnership Program $245,191
93.662 Extramural Research Facilities Restoration Program: Hurricanes Harvey, Maria, and Irma Construction $244,781
47.079 Office of International Science and Engineering $243,914
10.322 Distance Education Grants for Institutions of Higher Education in Insular Areas $241,810
93.865 Child Health and Human Development Extramural Research $236,057
14.218 Community Development Block Grants/entitlement Grants $213,114
93.352 Construction Support $211,792
93.943 Epidemiologic Research Studies of Acquired Immunodeficiency Syndrome (aids) and Human Immunodeficiency Virus (hiv) Infection in Selected Population Groups $210,683
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $197,998
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $179,992
93.396 Cancer Biology Research $178,072
20.701 University Transportation Centers Program $173,895
84.129 Rehabilitation Long-Term Training $173,765
11.473 Office for Coastal Management $167,098
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $158,085
11.435 Southeast Area Monitoring and Assessment Program $156,317
45.169 Promotion of the Humanities_office of Digital Humanities $151,591
93.395 Cancer Treatment Research $146,611
93.399 Cancer Control $145,407
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $140,876
16.575 Crime Victim Assistance $135,913
11.307 Economic Adjustment Assistance $134,079
93.575 Child Care and Development Block Grant $129,023
11.303 Economic Development_technical Assistance $128,776
81.087 Renewable Energy Research and Development $125,200
93.879 Medical Library Assistance $124,643
16.820 Postconviction Testing of Dna Evidence to Exonerate the Innocent $124,174
93.127 Emergency Medical Services for Children $122,654
84.004 Civil Rights Training and Advisory Services $115,499
15.808 U.s. Geological Survey_ Research and Data Collection $109,598
43.008 Education $105,707
15.805 Assistance to State Water Resources Research Institutes $97,532
97.061 Centers for Homeland Security $94,596
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $93,494
93.361 Nursing Research $88,496
93.969 Pphf Geriatric Education Centers $83,937
11.620 Science, Technology, Business And/or Education Outreach $81,186
93.958 Block Grants for Community Mental Health Services $80,045
84.031 Higher Education_institutional Aid $76,252
11.022 Bipartisan Budget Act of 2018 $75,062
12.300 Basic and Applied Scientific Research $68,198
20.607 Alcohol Open Container Requirements $66,146
12.431 Basic Scientific Research $63,196
47.075 Social, Behavioral, and Economic Sciences $62,056
47.083 Integrative Activities $60,678
93.350 National Center for Advancing Translational Sciences $55,923
17.502 Occupational Safety and Health_susan Harwood Training Grants $53,526
94.026 National Service and Civic Engagement Research Competition $53,403
20.616 National Priority Safety Programs $52,450
10.202 Cooperative Forestry Research $50,978
47.076 Education and Human Resources $49,949
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $49,072
20.215 Highway Training and Education $47,991
93.215 Hansen's Disease Nationa Ambulatory Care Program $46,340
45.313 Laura Bush 21st Century Librarian Program $44,785
10.674 Wood Utilization Assistance $43,488
11.460 Special Oceanic and Atmospheric Projects $43,385
45.024 Promotion of the Arts_grants to Organizations and Individuals $43,312
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $43,233
11.011 Ocean Exploration $40,575
14.231 Emergency Solutions Grant Program $39,108
11.012 Integrated Ocean Observing System (ioos) $38,374
45.129 Promotion of the Humanities_federal/state Partnership $38,237
93.939 Hiv Prevention Activities_non-Governmental Organization Based $35,547
10.680 Forest Health Protection $33,682
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $32,135
10.604 Technical Assistance for Specialty Crops Program $30,659
93.184 Disabilities Prevention $29,919
93.859 Biomedical Research and Research Training $29,454
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $24,400
15.807 Earthquake Hazards Research Grants $24,078
47.074 Biological Sciences $21,399
10.912 Environmental Quality Incentives Program $20,761
81.121 Nuclear Energy Research, Development and Demonstration $20,314
10.329 Crop Protection and Pest Management Competitive Grants Program $20,182
93.121 Oral Diseases and Disorders Research $20,094
10.902 Soil and Water Conservation $19,528
10.025 Plant and Animal Disease, Pest Control, and Animal Care $18,471
45.160 Promotion of the Humanities_fellowships and Stipends $17,443
10.216 1890 Institution Capacity Building Grants $16,812
10.001 Agricultural Research_basic and Applied Research $15,951
10.217 Higher Education - Institution Challenge Grants Program $15,782
12.910 Research and Technology Development $15,717
11.431 Climate and Atmospheric Research $15,212
10.903 Soil Survey $14,753
93.647 Social Services Research and Demonstration $14,546
47.049 Mathematical and Physical Sciences $14,527
93.242 Mental Health Research Grants $14,174
93.866 Aging Research $14,163
93.124 Nurse Anesthetist Traineeships $13,907
93.310 Trans-Nih Research Support $13,646
10.515 Renewable Resources Extension Act and National Focus Fund Projects $13,017
20.600 State and Community Highway Safety $12,146
93.398 Cancer Research Manpower $12,057
93.233 National Center on Sleep Disorders Research $11,851
93.172 Human Genome Research $11,325
93.262 Occupational Safety and Health Program $11,154
10.223 Hispanic Serving Institutions Education Grants $11,136
10.950 Agricultural Statistics Reports $10,494
10.999 Long Term Standing Agreements for Storage, Transportation and Lease $9,900
93.393 Cancer Cause and Prevention Research $9,252
10.226 Secondary and Two-Year Postsecondary Agriculture Education Challenge Grants $9,036
10.207 Animal Health and Disease Research $8,505
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $8,452
10.304 Homeland Security_agricultural $8,314
12.U01 Other Unspecified Grants and Contracts $7,775
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $7,773
93.145 Aids Education and Training Centers $6,699
98.001 Usaid Foreign Assistance for Programs Overseas $6,084
10.310 Agriculture and Food Research Initiative (afri) $4,800
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $4,360
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $4,184
15.630 Coastal Program $4,176
15.615 Cooperative Endangered Species Conservation Fund $4,133
93.941 Hiv Demonstration, Research, Public and Professional Education Projects $4,113
66.951 Environmental Education Grants $4,067
11.417 Sea Grant Support $3,999
93.837 Cardiovascular Diseases Research $3,800
93.838 Lung Diseases Research $3,594
43.009 Cross Agency Support $3,263
93.118 Acquired Immunodeficiency Syndrome (aids) Activity $3,117
47.070 Computer and Information Science and Engineering $2,865
47.041 Engineering $2,600
10.558 Child and Adult Care Food Program $2,449
47.050 Geosciences $2,422
93.855 Allergy, Immunology and Transplantation Research $2,237
10.309 Specialty Crop Research Initiative $2,205
93.110 Maternal and Child Health Federal Consolidated Programs $2,132
93.663 Extramural Research Restoration Program: Hurricanes Harvey, Maria, and Irma Non-Construction $1,500
94.006 Americorps $1,455
84.365 English Language Acquisition State Grants $1,442
10.678 Forest Stewardship Program $1,407
10.664 Cooperative Forestry Assistance $1,405
93.914 Hiv Emergency Relief Project Grants $1,397
10.215 Sustainable Agriculture Research and Education $1,340
93.713 Arra ? Child Care and Development Block Grant $1,279
64.117 Survivors and Dependents Educational Assistance $881
93.839 Blood Diseases and Resources Research $789
64.124 All-Volunteer Force Educational Assistance $741
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $599
64.U01 Other Unspecified Grants and Contracts $538
10.500 Cooperative Extension Service $513
10.699 Partnership Agreements $300
64.125 Vocational and Educational Counseling for Servicemembers and Veterans $300
11.463 Habitat Conservation $275
93.113 Environmental Health $200
81.135 Advanced Research Projects Agency - Energy $100
11.482 Coral Reef Conservation Program $-3
93.307 Minority Health and Health Disparities Research $-1,659
93.945 Assistance Programs for Chronic Disease Prevention and Control $-1,667
45.149 Promotion of the Humanities_division of Preservation and Access $-3,810