Hamilton Sundstrand de PR

EIN: 363823933

UEI: NGHMBM6JDU68

Data as of August 24, 2026

Hamilton Sundstrand de PR2 audit years4 findings2 repeat
2
Audit Years
4
Total Findings
2
Repeat Findings

FY 2022-12-31

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on July 8, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 8, 2026 (229 days ago).

What is a management decision? →
2022-001
Activities Allowed or Unallowed
REPEAT

As required by the grant agreement, the Company had to keep record in the employee’s file any reports from disciplinary actions against the employees that were paid under this federal grant. However, for 2 of the employees selected for testing, the Company did not keep evidence of such disciplinary actions in the employee’s file. In the other hand, as per the grant agreement, the Company must keep all documentation and records related to this federal grant following the requirements of the local government for the safekeeping of financial documents and public records, which is six (6) years, and this requirement was not met. Cause: In the case of evidence of disciplinary actions against the employee not kept in file, it was an isolated instance. In the other hand, the safekeeping of documentation related to federal grants, it was caused by the inadvertence of the Company’s management of the existence of this requirement. Effect: The Company could not provide the audit team with the disciplinary actions taken against one of the employees that was paid under this federal grant. Recommendation: The Company must obtain a good understanding of all requirements included in the grant agreement and ensure to keep evidence of compliance of such requirements for future reference and to provide evidence to any examination from the granting agency. Views of responsible officials: See Corrective Action Plan

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Full finding narrative

Criteria: 200 CFR Subpart E Condition: As required by the grant agreement, the Company had to keep record in the employee’s file any reports from disciplinary actions against the employees that were paid under this federal grant. However, for 2 of the employees selected for testing, the Company did not keep evidence of such disciplinary actions in the employee’s file. In the other hand, as per the grant agreement, the Company must keep all documentation and records related to this federal grant following the requirements of the local government for the safekeeping of financial documents and public records, which is six (6) years, and this requirement was not met. Cause: In the case of evidence of disciplinary actions against the employee not kept in file, it was an isolated instance. In the other hand, the safekeeping of documentation related to federal grants, it was caused by the inadvertence of the Company’s management of the existence of this requirement. Effect: The Company could not provide the audit team with the disciplinary actions taken against one of the employees that was paid under this federal grant. Recommendation: The Company must obtain a good understanding of all requirements included in the grant agreement and ensure to keep evidence of compliance of such requirements for future reference and to provide evidence to any examination from the granting agency. Views of responsible officials: See Corrective Action Plan

Corrective Action Plan

Action Taken: The Company will vigorously review the requirements with the Human Resources Department representatives to enable them to obtain a good understanding of all requirements included in the grant agreement and ensure they have evidence of compliance with such requirements for future reference.

Prior Finding References

2021-001

About Activities Allowed or Unallowed →
2022-002
Reporting
REPEAT

During our examination of the filings of the monthly programmatic reports that had to be submitted to the pass-through entity as required by the grant agreement, the Company could not provide evidence of filing for five (4) of the 12 months for the period under audit. Cause: This was caused by the fact that the reports were submitted by email, and the Company did not keep a copy of the emails sent. In the other hand, since the emails are eliminated from the Company’s server after 3 months, the Company was not able to retrieve the emails in order to evidence the filing of the reports. Effect: The Company could not provide the audit team with evidence that the reports required by the grant agreement were submitted to the pass-through entity. Recommendation: The Company must obtain a good understanding of all requirements included in the grant agreement, and ensure to keep evidence of compliance of such requirements for future reference and to provide evidence to any examination from the granting agency. Views of responsible officials: See Corrective Action Plan

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Full finding narrative

Criteria: 200 CFR Subpart D Condition: During our examination of the filings of the monthly programmatic reports that had to be submitted to the pass-through entity as required by the grant agreement, the Company could not provide evidence of filing for five (4) of the 12 months for the period under audit. Cause: This was caused by the fact that the reports were submitted by email, and the Company did not keep a copy of the emails sent. In the other hand, since the emails are eliminated from the Company’s server after 3 months, the Company was not able to retrieve the emails in order to evidence the filing of the reports. Effect: The Company could not provide the audit team with evidence that the reports required by the grant agreement were submitted to the pass-through entity. Recommendation: The Company must obtain a good understanding of all requirements included in the grant agreement, and ensure to keep evidence of compliance of such requirements for future reference and to provide evidence to any examination from the granting agency. Views of responsible officials: See Corrective Action Plan

Corrective Action Plan

Action Taken: The Company will vigorously review the requirements with the Human Resources Department representatives to enable them to obtain a good understanding of all requirements included in the grant agreement and ensure they have evidence of compliance with such requirements for future reference.

Prior Finding References

2021-002

About Reporting →

FY 2021-12-31

FAC accepted this audit on July 8, 2025 — management decision was due January 8, 2026.

2021-001
Activities Allowed or Unallowed

As required by the grant agreement, the Company had to keep record in the employee’s file any reports from disciplinary actions against the employees that were paid under this federal grant. However, for 1 of the employees selected for testing, the Company did not keep evidence of such disciplinary actions in the employee’s file. In the other hand, as per the grant agreement, the Company must keep all documentation and records related to this federal grant following the requirements of the local government for the safekeeping of financial documents and public records, which is six (6) years, and this requirement was not met. Cause: In the case of evidence of disciplinary actions against the employee not kept in file, it was an isolated instance. In the other hand, the safekeeping of documentation related to federal grants, it was caused by the inadvertence of the Company’s management of the existence of this requirement. Effect: The Company could not provide the audit team with the disciplinary actions taken against one of the employees that was paid under this federal grant. Recommendation: The Company must obtain a good understanding of all requirements included in the grant agreement and ensure to keep evidence of compliance of such requirements for future reference and to provide evidence to any examination from the granting agency. Views of responsible officials: See Corrective Action Plan

Show full finding ▾
Full finding narrative

Criteria: 200 CFR Subpart E Condition: As required by the grant agreement, the Company had to keep record in the employee’s file any reports from disciplinary actions against the employees that were paid under this federal grant. However, for 1 of the employees selected for testing, the Company did not keep evidence of such disciplinary actions in the employee’s file. In the other hand, as per the grant agreement, the Company must keep all documentation and records related to this federal grant following the requirements of the local government for the safekeeping of financial documents and public records, which is six (6) years, and this requirement was not met. Cause: In the case of evidence of disciplinary actions against the employee not kept in file, it was an isolated instance. In the other hand, the safekeeping of documentation related to federal grants, it was caused by the inadvertence of the Company’s management of the existence of this requirement. Effect: The Company could not provide the audit team with the disciplinary actions taken against one of the employees that was paid under this federal grant. Recommendation: The Company must obtain a good understanding of all requirements included in the grant agreement and ensure to keep evidence of compliance of such requirements for future reference and to provide evidence to any examination from the granting agency. Views of responsible officials: See Corrective Action Plan

Corrective Action Plan

Action Taken: The Company will vigorously review the requirements with the Human Resources Department representatives to enable them to obtain a good understanding of all requirements included in the grant agreement and ensure they have evidence of compliance with such requirements for future reference.

About Activities Allowed or Unallowed →
2021-002
Reporting

During our examination of the filings of the monthly programmatic reports that had to be submitted to the pass-through entity as required by the grant agreement, the Company could not provide evidence of filing for five (4) of the 12 months for the period under audit. Cause: This was caused by the fact that the reports were submitted by email, and the Company did not keep a copy of the emails sent. In the other hand, since the emails are eliminated from the Company’s server after 3 months, the Company was not able to retrieve the emails in order to evidence the filing of the reports. Effect: The Company could not provide the audit team with evidence that the reports required by the grant agreement were submitted to the pass-through entity. Recommendation: The Company must obtain a good understanding of all requirements included in the grant agreement, and ensure to keep evidence of compliance of such requirements for future reference and to provide evidence to any examination from the granting agency. Views of responsible officials: See Corrective Action Plan

Show full finding ▾
Full finding narrative

Criteria: 200 CFR Subpart D Condition: During our examination of the filings of the monthly programmatic reports that had to be submitted to the pass-through entity as required by the grant agreement, the Company could not provide evidence of filing for five (4) of the 12 months for the period under audit. Cause: This was caused by the fact that the reports were submitted by email, and the Company did not keep a copy of the emails sent. In the other hand, since the emails are eliminated from the Company’s server after 3 months, the Company was not able to retrieve the emails in order to evidence the filing of the reports. Effect: The Company could not provide the audit team with evidence that the reports required by the grant agreement were submitted to the pass-through entity. Recommendation: The Company must obtain a good understanding of all requirements included in the grant agreement, and ensure to keep evidence of compliance of such requirements for future reference and to provide evidence to any examination from the granting agency. Views of responsible officials: See Corrective Action Plan

Corrective Action Plan

Action Taken: The Company will vigorously review the requirements with the Human Resources Department representatives to enable them to obtain a good understanding of all requirements included in the grant agreement and ensure they have evidence of compliance with such requirements for future reference.

About Reporting →

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