Finding Text
Finding Number: 2020-003
Agency: Department of Homeland Security
Federal Program: DISASTER GRANTS - PUBLIC ASSISTANCE
(Presidentially Declared Disasters)
Assistant listing number: 97.036
Grant Number: All grants in SEFA
Grant Period: July 1, 2018 through June 30, 2020
Compliance Requirement: Reporting
Category: Significant Deficiency
Criteria: As per § 200.328 Financial reporting. Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information.
Condition: During the audit, we note differences between quarterly reports amounts submitted to grantee agency and expense amounts accrued during the year.
Grant
Report (Name)
PW Number Date submitted
Deadline Extension
date approved Report
submitted on time? Yes/No Expenditures as per QPR Expenditures as per SEFA
FEMA 1798-DR-PR Proyecto Completado PW-4339-430 6/30/2020 7/30/2020 No Yes - 1,710,856
FEMA 1798-DR-PR Proyecto sin comenzar PW-4339-1335 6/30/2020 7/30/2020 NO Yes - 532,350
Cause: Missing of supporting documentation and underlying data support reporting figures amount.
Effect: Wrong reported amounts could significantly affect program outcomes.
Recommendation: To keep, document, file and trace supporting data for to support quarterly reports
Questioned Costs: None
Perspective of the information: The information was not drawn from a statistical sample.
Prior Year Finding: No
Management response: A specialized federal funds firm was hired. It is working with internal controls to improve the method of accounting for federal funds that meet accounting and FEMA requirements.
Responsible Official: Mr. José R. González de la Vega
Estimated Completion Date: To complete on or before December 2023