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Report Fraud, Waste and Abuse
December 28, 2017
  • Community Planning and Development
2018-AT-1002
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2018-AT-1002.pdf

We audited the Municipality of San Juan’s Emergency Solutions Grant (ESG) program.  We selected the Municipality for review as part of our strategic plan based on the large amount of ESG funds approved and because the U.S. Department of Housing and Urban Development (HUD) classified the Municipality as a high-risk grantee in its 2016 risk assessment.  Our main objective was to determine whether the Municipality administered its ESG program in accordance with HUD requirements.

The Municipality did not always administer its ESG program in accordance with HUD requirements.  Specifically, it did not properly support more than $47,000 in required matching contributions and did not report accurate information to HUD.  As a result, HUD lacked assurance that matching requirements were sufficiently met and program accomplishments were accurately reported.

We recommend that HUD require the Municipality to submit all supporting documentation showing the eligibility and propriety of the $47,720 in unsupported matching contributions, and reconcile the data included in its consolidated annual performance and evaluation report with the data in its financial management system.

Recommendations

Community Planning and Development

  •  
    Status
      Open
      Closed
    2018-AT-1002-001-A
    $47,720.00
    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.

    Closed on May 30, 2019

    Submit all supporting documentation showing the eligibility and propriety of the $47,720 in unsupported matching contributions towards the ESG program or reimburse the ESG program from non-Federal funds.

  •  
    Status
      Open
      Closed
    2018-AT-1002-001-B
    Closed on February 23, 2021

    Reconcile the data included in its CAPER with the data in its financial management system and correct any inaccurate information reported to HUD.

  •  
    Status
      Open
      Closed
    2018-AT-1002-001-C
    Closed on January 17, 2020

    Develop and implement policies and procedures to ensure that its required matching contributions are properly supported.

  •  
    Status
      Open
      Closed
    2018-AT-1002-001-D
    Closed on January 17, 2020

    Develop and implement policies and procedures to ensure that it reports data through its CAPERs using data from its own financial management system instead of data from HUD’s information system.