FAC Explorer

Finding 484618 (2020-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2020
Accepted
2024-08-20
Audit: 317506
Organization: Puerto Rico Emergency Management and Disasters Bureau (PR)
Auditor: Torres Hernandez & Punter CPA Psc

AI Summary

  • Core Issue: Missing Form SF-425 for FEMA Disaster Grant - Public Assistance, which is essential for financial reporting.
  • Impacted Requirements: Lack of documentation affects compliance with federal financial reporting standards.
  • Recommended Follow-Up: Obtain the missing SF-425 forms to ensure accurate financial oversight and compliance.

Finding Text

Form SF-425 named "Federal Financial Report", which serves as documentation of the financial status of grants according to the official accounting records of the recipient, and discloses amounts reported for cash disbursements, federal share of expenditures and federal share of unliquidated expenditures, were not available for examination for FEMA Disaster Grant - Public Assistance.

Corrective Action Plan

The Department of Public Safety has developed and implemented new guidelines that ensure task segregation and internal controls. These new guidelines provide a tool for new personnel to follow step by step in carrying out their responsibilities. On the other hand, all SF-425 forms have been completed and are up to date with the grants. The SF-425 forms are attached as supporting documents

Categories

Reporting

Other Findings in this Audit

  • 484617 2020-004
    Material Weakness Repeat
  • 484619 2020-004
    Material Weakness Repeat
  • 484620 2020-006
    Material Weakness
  • 484621 2020-007
    Material Weakness
  • 1061059 2020-004
    Material Weakness Repeat
  • 1061060 2020-005
    Material Weakness Repeat
  • 1061061 2020-004
    Material Weakness Repeat
  • 1061062 2020-006
    Material Weakness
  • 1061063 2020-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $73.07M
97.042 Emergency Management Performance Grants $4.80M
20.528 Rail Fixed Guideway Public Transportation System State Safety Oversight Formula Grant Program $173,524