The purpose of our unannounced site visit was to determine the Puerto Rico Aqueduct and Sewer Authoritys (PRASAs) compliance with selected requirements of the American Recovery and Reinvestment Act of 2009 (Recovery Act) that pertain to the Drinking Water State Revolving Fund (DWSRF) Program. Background The La Plata Water Treatment Plant Phase II Project in Aibonito, Puerto Rico, includes various improvements to the local drinking water treatment plant. The project is funded as part of a 19.5 million funding agreement under the DWSRF Program from the Puerto Rico Infrastructure Financing Authority, acting on behalf of the Commonwealth of Puerto Rico. The funding agreement includes a 2,606,900 loan of Recovery Act funds for the Aibonito project. Scope and Methodology Due to the time-critical nature of the Recovery Act requirements, we did not perform this site visit in accordance with generally accepted government auditing standards. Specifically, we did not perform certain steps that would allow us to obtain information to assess PRASAs internal controls and any previously reported audit concerns. As a result, we do not express an opinion on the adequacy of PRASAs internal controls or its compliance with federal, state, or local requirements.