Finding Text
Finding: 2022-001 Federal Agency: U.S Department of Treasury Pass Through Agency: Puerto Rico Department of Treasury Federal Program Title: Coronavirus Relief Funds CFDA Number: 21.019 Compliance Requirement: Reporting Type of Finding: Noncompliance and Significant Deficiency Responsible Official: Veronica Hernandez, Finance Director Condition During our audit, as part of our procedures we requested reports submitted to the pass-through entity and compare the expenditures per report with accounting records for fair presentation. We noted that reports contain certain differences when compared with accounting records. Criteria In accordance with applicable reporting requirements establish by the pass-through entity the Municipality must submit monthly reports of expenditures and obligations in a template provided by AFFAF. Cause The Municipality did not follow the requirements established by the pass-through agency. Effect The Municipality is in noncompliance with the applicable reporting requirements. Recommendation The Municipality must verify the expenses with the accounting system before submission of reports and determine whether the information in the system is complete and accurate. Questioned Costs None