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Report Fraud, Waste and Abuse
  • Recommendation Number: 2016-AT-1002-002-E
  • Status: Open
  • Date Issued: December 17, 2015

Provide HUD the additional security requirements according to the loan agreement.

Publication Report

2016-AT-1002 | December 16, 2015

The Municipality of Toa Alta, PR, Did Not Properly Administer Its Section 108 Loan Guarantee Program

We audited the Municipality of Toa Alta’s Section 108 Loan Guarantee program.  This audit was the result of a referral from the San Juan Office of Community Planning and Development.  The objectives of the audit were to determine whether… more

Related Recommendations

Community Planning and Development

  •  
    Status
      Open
      Closed
    2016-AT-1002-001-A
    $8,111,304.00
    Questioned Costs

    Recommendations with questioned costs identify costs: (A] resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B] that are not supported by adequate documentation (also known as an unsupported cost]; or (C] that appear unnecessary or unreasonable.

    Submit a plan for how it will proceed with respect to the multipurpose facility project, including a schedule that HUD can track to ensure its completion. HUD must reevaluate the feasibility of the activity and determine the eligibility of the $8,111,304 already invested. (Footnote 4: Total investments of $8,232,388 were adjusted to account for $109,084 questioned in recommendation 2A and $12,000 in recommendation 2B.) If HUD determines that the activity has been canceled or is not feasible, the Municipality must commit any unused loan proceeds for future loan repayments.

  •  
    Status
      Open
      Closed
    2016-AT-1002-001-B
    $1,454,801.00
    Questioned Costs

    Recommendations with questioned costs identify costs: (A] resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B] that are not supported by adequate documentation (also known as an unsupported cost]; or (C] that appear unnecessary or unreasonable.

    Submit a plan for how it will proceed with respect to the municipal cemetery project, including a schedule that HUD can track to ensure its completion. HUD must reevaluate the feasibility of the activity and determine the eligibility of the $1,454,801 already invested. If HUD determines that the activity has been canceled or is not feasible, the Municipality must commit any unused loan proceeds for future loan repayments.

  •  
    Status
      Open
      Closed
    2016-AT-1002-002-C

    Provide supporting documentation showing that it complied with all environmental requirements. If the Municipality does not provide evidence that it complied with all environmental requirements, HUD must initiate appropriate sanctions under 24 CFR 58.77(d)(1)(v) for noncompliance.

  •  
    Status
      Open
      Closed
    2016-AT-1002-002-F

    Develop and implement a financial management system in accordance with HUD requirements to ensure that program funds can be traced to a level, which ensures that such funds have not been used in violation of the restrictions and prohibitions of applicable statutes.