Capacity Audit of FEMA Grant Funds Awarded to the Puerto Rico Department of Education

Williams Adley found FEMA did not ensure that the Puerto Rico Department of Education (PRDE) established and implemented policies, procedures, and practices to account for and expend PA grant funds according to Federal regulations and FEMA guidance. Specifically, PRDE was significantly late in completing emergency work and submitting cost reimbursement requests to FEMA. This occurred because FEMA did not always provide consistent and clear guidance to PRDE and PRDE personnel lacked knowledge managing large-scale repair, construction, and disaster recovery projects. We made two recommendations to improve PRDE’s management of PA funds, ensuring they are expended according to Federal regulations and FEMA guidance. FEMA concurred with the recommendations.