Administrative Costs Claimed by the Commonwealth of Puerto Rico Disability Determination Program

Objectives: To determine for Fiscal Years 1998 through 2000 whether (1) costs claimed by the Puerto Rico Disability Determination Program (PR-DDP) on the State Agency Report of Obligations for Social Security Administration Disability Insurance Program were allowable and properly allocated; (2) the aggregate of SSA funds requested and received agreed with total expenditures; and (3) internal controls for accounting and reporting administrative costs and requesting SSA funds were adequate. We also reviewed the status of audit findings reported for the PR-DDP by Deloitte & Touche LLP in its Single Audit Reports for Fiscal Years 1997 through 1999.