Capacity Audit of FEMA Grant Funds Awarded to the Puerto Rico Department of Education [open pdf - 2MB]
From the Document: "The DHS Office of Inspector General contracted with Williams Adley [Williams, Adley & Company-DC, LLP] to conduct an audit to determine whether FEMA ensured the Puerto Rico COR3 [Central Office of Recovery, Reconstruction, and Resiliency] and its PRDE [Puerto Rico Department of Education] established and implemented policies, procedures, and practices to ensure PA [public assistance] grant funds awarded to disaster areas are accounted for and expended according to Federal regulations and FEMA guidance. [...] The report contains two recommendations aimed at improving the Puerto Rico Department of Education."
Department of Homeland Security, Office of Inspector General, Report No. OIG-20-26
Department of Homeland Security. Office of Inspector General: https://www.oig.dhs.gov/