Puerto Rico Improperly Claimed Some Child Care and Development Targeted Funds 

Of the $18.9 million of Child Care and Development Fund targeted fund expenditures that we reviewed, the Commonwealth of Puerto Rico, Department of the Family (State agency), complied with Federal requirements for the use of $6.4 million. However, the State agency did not comply with Federal requirements for the use of the remaining $12.5 million. Specifically, the State agency used $10.9 million for nontargeted fund activities and $1.6 million in targeted funds for contractor activities not specified as "targeted."