Finding Text
Type of finding: Federal Award. Situation: Significant deficiency; compliance with federal regulations. Federal Program: Coronavirus State and Local Fiscal Recovery Fund (ALN 21.027) Compliance Requirements: Reporting Prior-Year(s) Audit Finding(s): None Questioned Costs: None Condition: The Municipality has not submitted to the Puerto Rico Fiscal Agency and Financial Advisory Authority (Aafaf) the Coronavirus State Fiscal Recovery Fund Use of Funds Report for all the expenses incurred under the Municipal Strengthening Fund Program. Context: The Municipality received $4,370,808 under the Coronavirus State Fiscal Recovery Fund during the fiscal year ended on June 30, 2022. The Municipality used $1,577,293 in program funds to cover expenses related to the public health emergency caused by the Covid-19 pandemic. Criteria: Under the Municipal Strengthening Fund Program, the Municipality must report to the Puerto Rico Fiscal Agency and Financial Advisory Authority (Aafaf) program expenses for the month, 15 days after the end of the month. Cause: The Municipality did not submit the Use of Funds Report to the Aafaf by the 15th day of the following month the expenses were incurred. Effect: The Municipality is not in compliance with its grant award. Auditor?s recommendation: The Municipality should implement internal controls and procedures to assure that the required reports are completed and submitted timely as per program regulations. Views of Responsible officials and corrective actions: The Municipality submitted the Municipal Strengthening Fund Program Report in July 28, 2022. We will be submitting the reporting monthly during this current fiscal year 2022-2023. Audit Status: Partially Resolved