Finding 565336 (2022-008)

Requirement

Questioned Costs

Year

2022

Accepted

2025-06-18

Audit: 359159

Organization: Puerto Rico Public Private Partnerships Authority (PR)

Auditor: Rsm Puerto Rico

AI Summary

Answer: Out of 60 disbursements reviewed, 22 lacked the necessary Workbook documentation.
Trend: This indicates a recurring issue with missing documentation for project disbursements.
List: Follow up by ensuring all future disbursements have complete documentation before review.

Finding Text

From a sample of sixty (60) disbursements classified as Large and Small Projects, twenty-two (22) of these disbursements the Workbook for examination of the following PWs were not available to be examined:

Corrective Action Plan

COR3 will amend it’s internal policy to align with these regulatory requirements.

Other Findings in this Audit

565330 2022-003

Significant Deficiency Repeat
565331 2022-004

- Repeat
565332 2022-004

- Repeat
565333 2022-005

- Repeat
565334 2022-006

- Repeat
565335 2022-007

-
1141772 2022-003

Significant Deficiency Repeat
1141773 2022-004

- Repeat
1141774 2022-004

- Repeat
1141775 2022-005

- Repeat
1141776 2022-006

- Repeat
1141777 2022-007

-
1141778 2022-008

-

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