Management substantially concurs with the finding. The PRCCDA has established and applied consistently an effective internal control and an accounting manual. However, Management wants to clarify about the topics included in this finding, that the failure by the Finance Director to not signed the "Hoja de Requisión, Revisión, y Autorización de Pago", although has the Finance Director’s initials, is an isolated departure of Section VI of the PRCCDA accounting manual rather than a non-compliance with the 2 CFR 200.303 Internal Controls. As part of the corrective action plan, Management will instruct the Finance Department staff (including the Finance Director and accountant) to strengthen the procedures established in the accounting manual to ensure that the disbursement documents contain all the necessary supporting documents and approvals before making any payments.