FAC Explorer

Finding 484620 (2020-006)

Material Weakness
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

  • Issue: Form SF-425 was submitted after the deadline.
  • Impact: This affects compliance with federal reporting requirements.
  • Recommendation: Ensure timely filing of all financial reports to avoid penalties.

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 filed late.

Corrective Action Plan

The Department of Public Safety has developed and implemented new guidelines that ensure task segregation and internal controls, has been in the integration process, currently work is being done to recruit personnel where continuity and monitoring processes can be established to be in compliance.

Categories

Reporting

Other Findings in this Audit

  • 484617 2020-004
    Material Weakness Repeat
  • 484618 2020-005
    Material Weakness Repeat
  • 484619 2020-004
    Material Weakness Repeat
  • 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