Capacity Audit of FEMA Grant Funds Awarded to the Puerto Rico Aqueduct and Sewer Authority [open pdf - 1MB]
From the Highlights: "The DHS Office of Inspector General contracted with Williams Adley to conduct an audit to determine whether FEMA ensured Puerto Rico COR3 [Central Office of Recovery, Reconstruction, and Resiliency] and PRASA [Puerto Rico Aqueduct and Sewer Authority] established and implemented policies, procedures, and practices to account for and expend PA [public assistance] grant funds according to Federal regulations and FEMA guidance."
Department of Homeland Security, Office of Inspector General, Report No. OIG-20-24
Department of Homeland Security. Office of Inspector General: https://www.oig.dhs.gov/