FAC Explorer

Finding 565330 (2022-003)

Significant Deficiency Repeat Finding
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2025-06-18
Audit: 359159
Organization: Puerto Rico Public Private Partnerships Authority (PR)
Auditor: Rsm Puerto Rico

AI Summary

  • Issue: 25 out of 60 subrecipient agreements had payments made before the agreements were signed.
  • Trend: This indicates a recurring problem with timing in payment processes for subrecipient agreements.
  • Follow-up: Review and adjust payment procedures to ensure compliance with agreement signing dates.

Finding Text

From a sample of sixty (60) subrecipient agreements, twenty-five (25) had payments before the date the subrecipient agreement were signed, as follows:

Corrective Action Plan

All request for refunds (RFR’s) now go through a validation process which includes the validation by the Finance and Grants Departments of such request against the Sub awardee tracker. Such Tracker must include a signed subaward agreement for payment to be made. This guarantees that all payments made include sub awardees that have signed a subaward agreement.

Categories

Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $687.02M
97.039 Hazard Mitigation Grant $13.26M
97.088 Disaster Assistance Projects $1.42M
97.047 Bric: Building Resilient Infrastructure and Communities $69,563
93.982 Mental Health Disaster Assistance and Emergency Mental Health $-3.58M