Federal Reports

The Puerto Rico Department of the Family (State agency) did not ensure that providers that received funds from the Child Care and Development Fund (CCDF) complied with Administration for Integral Child Care and Development (lead agency) requirements related to the health and safety of children. We found that all 20 providers that we reviewed did not always comply with lead agency requirements to ensure the health and safety of children. Specifically, we found potentially hazardous conditions at 19 of the 20 providers, and 11 of the providers did not comply with requirements to obtain background checks on household members and employees.

The State agency claimed costs under Federal fiscal years 2010 through 2013 Centers for Disease Control and Prevention (CDC), Prevention and Public Health Fund (PPHF), awards that were not always in accordance with Federal requirements. Of the 135 sample items with transactions totaling $3.43 million in our statistical sample, 126 totaling $3.4 million were allowable, but 9 totaling $27,000 were not. In addition, of the 156 subgrantee transactions totaling $847,000 in our judgmental sample, 152 totaling $824,000 were allowable, but 4 totaling $23,000 were not. The State agency claimed unallowable costs under CDC PPHF awards because it did not have adequate controls to ensure that all costs charged to the awards were allowable.