FAC Explorer

Finding 573144 (2023-007)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2025-08-08
Audit: 363965
Organization: Puerto Rico Ports Authority (PR)
Auditor: Galindez LLC

AI Summary

  • Answer: Many FEMA capital advances are sitting unused as of June 30, 2023.
  • Trend: There is a lack of procedures to quickly disburse these funds.
  • List: Recommend establishing clear processes to reduce delays in fund usage.

Finding Text

During our audit procedures, we identified that most capital advances received from FEMA were still unused on June 30, 2023, with no procedures to minimize the time elapsing between funds received and disbursed.

Corrective Action Plan

To strengthen the oversight of WCA funds and ensure timely utilization, PRPA management is implementing enhanced administrative controls. These include the development and formal adoption of internal procedures aimed at improving the handling, identification, and classification of FEMArelated funds. These measures will support better alignment between fund disbursement and project execution timelines and demonstrate PRPA’s commitment to the prudent and compliant management of federal funds.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 573138 2023-004
    Significant Deficiency Repeat
  • 573139 2023-005
    Significant Deficiency Repeat
  • 573140 2023-008
    Significant Deficiency
  • 573141 2023-009
    Significant Deficiency
  • 573142 2023-005
    Significant Deficiency Repeat
  • 573143 2023-006
    Significant Deficiency
  • 573145 2023-005
    Significant Deficiency Repeat
  • 573146 2023-006
    Significant Deficiency
  • 1149580 2023-004
    Significant Deficiency Repeat
  • 1149581 2023-005
    Significant Deficiency Repeat
  • 1149582 2023-008
    Significant Deficiency
  • 1149583 2023-009
    Significant Deficiency
  • 1149584 2023-005
    Significant Deficiency Repeat
  • 1149585 2023-006
    Significant Deficiency
  • 1149586 2023-007
    Significant Deficiency
  • 1149587 2023-005
    Significant Deficiency Repeat
  • 1149588 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $13.92M
97.039 Hazard Mitigation Grant $1.79M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $792,252
16.922 Equitable Sharing Program $189,988
14.218 Community Development Block Grants/entitlement Grants $15,141