EIN: 660288328
UEI: TB2GKD6DEVN5
Audited by: RSM PUERTO RICO
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 31, 2026. 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 31, 2027 (156 days from today).
What is a management decision? →The Company did not submit the required data collection form and reporting package for the year ended June 30, 2024, within the required period. Cause: The Company did not have available the financial information necessary to complete the audit procedures and Uniform Guidance Report. Effect or potential effect: Condition may result in noncompliance with the requirements of Reporting
Show full finding ▾Hide full finding ▴Condition: The Company did not submit the required data collection form and reporting package for the year ended June 30, 2024, within the required period. Cause: The Company did not have available the financial information necessary to complete the audit procedures and Uniform Guidance Report. Effect or potential effect: Condition may result in noncompliance with the requirements of Reporting
Management implemented reporting calendars, assigned responsibilities, and monitoring procedures designed to improve coordination and facilitate compliance with federal reporting deadlines.
2023-001
The Company was unable to provide evidence of the submitted bi-weekly financial progress reports, which resulted in auditors being unable to examine the reports and conclude on compliance with the reporting requirement. Cause: During the year, there was change in the key personnel in charge of reporting requirements, however, the Company did not perform the procedures needed to ensure that data related to reports submitted by the program were retained and backed up for records. Effect or potential effect: Condition may result in noncompliance with the requirements for reporting and records retention.
Show full finding ▾Hide full finding ▴Condition: The Company was unable to provide evidence of the submitted bi-weekly financial progress reports, which resulted in auditors being unable to examine the reports and conclude on compliance with the reporting requirement. Cause: During the year, there was change in the key personnel in charge of reporting requirements, however, the Company did not perform the procedures needed to ensure that data related to reports submitted by the program were retained and backed up for records. Effect or potential effect: Condition may result in noncompliance with the requirements for reporting and records retention.
Management enhanced records retention procedures and implemented controls designed to ensure that federal program documentation is properly maintained, retained, and available for audit purposes.
The required FFATA reports for the fiscal year ending June 30, 2024, were not submitted. Cause: Lack of supervision related to the submission of FFATA reports for the Program. Effects: Condition may result in noncompliance with the requirements for Reporting.
Show full finding ▾Hide full finding ▴Condition: The required FFATA reports for the fiscal year ending June 30, 2024, were not submitted. Cause: Lack of supervision related to the submission of FFATA reports for the Program. Effects: Condition may result in noncompliance with the requirements for Reporting.
Management implemented procedures for monitoring FFATA reporting requirements, including reporting calendars, assigned responsibilities, and supervisory review controls.
2023-003
The key personnel in-charge of completing the procedures regarding eligibility of applicants under programs requirements did not perform the procedures to validate that the person or entity with whom it is intended to do business was not debarred, suspended or otherwise excluded from or ineligible for participation in Federal programs or activities. Cause: Lack of effective supervision procedures on contracts related to goods and services acquired with federal funds to ensure the personnel perform the required tasks during the purchase process. Effect or potential effect: Lack of formal procedures to ensure that the vendors/contractors were not suspended or debarred may lead to an unallowable cost.
Show full finding ▾Hide full finding ▴Condition: The key personnel in-charge of completing the procedures regarding eligibility of applicants under programs requirements did not perform the procedures to validate that the person or entity with whom it is intended to do business was not debarred, suspended or otherwise excluded from or ineligible for participation in Federal programs or activities. Cause: Lack of effective supervision procedures on contracts related to goods and services acquired with federal funds to ensure the personnel perform the required tasks during the purchase process. Effect or potential effect: Lack of formal procedures to ensure that the vendors/contractors were not suspended or debarred may lead to an unallowable cost.
Responsibility for Suspension and Debarment compliance has been formally assigned to the Legal Affairs Division. The Legal Affairs Division is responsible for performing and documenting reviews of contractor eligibility, including verification through SAM and other applicable federal sources, prior to contract execution and when otherwise required by federal regulations.
FAC accepted this audit on December 31, 2025 — management decision was due July 1, 2026.
The Company did not submit the required data collection form and reporting package for the year ended June 30, 2023, within the required period. Cause: The Company did not have available the financial information necessary to complete the audit procedures and uniform guidance report. Effect or potential effect: Condition may result in noncompliance with the requirements of Reporting. Questioned Costs: None
Show full finding ▾Hide full finding ▴Condition: The Company did not submit the required data collection form and reporting package for the year ended June 30, 2023, within the required period. Cause: The Company did not have available the financial information necessary to complete the audit procedures and uniform guidance report. Effect or potential effect: Condition may result in noncompliance with the requirements of Reporting. Questioned Costs: None
The Chief Financial Officer (CFO) is responsible for this task. The overview includes reviewing and submitting the information and data collected during the month. To ensure timely compliance, the CFO has implemented a shared calendar system with the administrative personnel that establishes clear deadlines and reminders to prevent delays and improve efficiency, ensuring all submissions are received within the required timeframe. In addition to timeliness, the CFO will implement enhanced internal controls and quality assurance measures to guarantee that all data submitted is accurate, complete, and in full compliance with federal reporting requirements. This process will include: • Conducting a pre-submission review of all documents by the finance and compliance team to verify accuracy and consistency. • Establish a checklist of federal regulatory requirements to be applied before final submission of reporting packages. • Assigning a secondary reviewer independent of the preparer to ensure an additional level of oversight. • Documenting all reviews and approvals to create an audit trail that supports transparency and accountability. • Holding monthly coordination meetings with responsible personnel to address potential delays, clarify requirements, and provide corrective guidance in real time. By combining timely submission mechanisms with strengthened review and compliance controls, the CFO ensures that reporting packages meet the highest standards of accuracy, reliability, and federal regulatory compliance. Names of the contact persons responsible for the corrective action plan: Nilsa Rodríguez Rivera (CFO -2025) Anticipated completion date: This corrective action will be in place no more than November 30, 2025.
2022-001
The Company did not submit or submit with delay the required bi-weekly financial reports. Cause: The key personnel in-charge of reporting requirements did not perform the procedures to assure that reports were submitted on time. Effect or potential effect: Condition may result in noncompliance with the requirements for reporting. Questioned Costs: None Identification as repeat finding: This finding is a recurrence of prior year finding 2022-002. Context: The Company did not submit eleven (11) of twenty two (22) of the financial reports required for the following dates: July 1, 2022 Bi-weekly report due August 19, 2022 October 7, 2022 July 15, 2022 February 3, 2023 September 2, 2022 November 18, 2022 August 5, 2022 September 16, 2022 March 3, 2023 December 2, 2022 Also, the Company submitted with delay two (2) of the eleven (11) submitted reports. The delayed reports were the following: Bi-weekly report due date Filling date May 5, 2023 Days on delay May 12, 2023 May 19, 2023 7 days May 25, 2023 6 days
Show full finding ▾Hide full finding ▴Condition: The Company did not submit or submit with delay the required bi-weekly financial reports. Cause: The key personnel in-charge of reporting requirements did not perform the procedures to assure that reports were submitted on time. Effect or potential effect: Condition may result in noncompliance with the requirements for reporting. Questioned Costs: None Identification as repeat finding: This finding is a recurrence of prior year finding 2022-002. Context: The Company did not submit eleven (11) of twenty two (22) of the financial reports required for the following dates: July 1, 2022 Bi-weekly report due August 19, 2022 October 7, 2022 July 15, 2022 February 3, 2023 September 2, 2022 November 18, 2022 August 5, 2022 September 16, 2022 March 3, 2023 December 2, 2022 Also, the Company submitted with delay two (2) of the eleven (11) submitted reports. The delayed reports were the following: Bi-weekly report due date Filling date May 5, 2023 Days on delay May 12, 2023 May 19, 2023 7 days May 25, 2023 6 days
Views of responsible officials: 6 days The Company will establish a clear and organized calendar for the submission of all required reports. This calendar will serve as a reference to ensure that all deadlines are met, helping to improve overall efficiency. By outlining specific dates for each report will avoid delays and ensure that all required reports and documentation are submitted on time, contributing to a more effective report delivery process. Names of the contact persons responsible for the corrective action plan: Nilsa Rodríguez Rivera (CFO -2025) Anticipated complete date: This corrective action was implemented as of December 31, 2024.
2022-002
The key personnel in-charge of completing the procedures regarding eligibility of applicants under programs requirements did not perform the procedures to validate that the person with whom it is intended to do business was not debarred, suspended or otherwise excluded from or ineligible for participation in Federal programs or activities. Cause: Lack of sufficient personnel to perform the task. Effect or potential effect: Lack of formal procedures to assure that the vendors/contractors were not suspended or debarred may lead to an unallowable cost. Questioned Costs: None
Show full finding ▾Hide full finding ▴Condition: The key personnel in-charge of completing the procedures regarding eligibility of applicants under programs requirements did not perform the procedures to validate that the person with whom it is intended to do business was not debarred, suspended or otherwise excluded from or ineligible for participation in Federal programs or activities. Cause: Lack of sufficient personnel to perform the task. Effect or potential effect: Lack of formal procedures to assure that the vendors/contractors were not suspended or debarred may lead to an unallowable cost. Questioned Costs: None
Views of responsible officials: Before the approval of budget and the contract petition, the legal department will very if the vendors are excluded as a authorized Federal contractor. The Company will establish a formal procedure to ensure that all vendors for federal funds are verified against the excluded list at least once a year. This verification process will ensure compliance with federal regulations and avoid engaging with vendors who may be suspended or debarred. Additionally, this procedure will be recommended to be included in the review process for quotes or bidding requirements, further enhancing the company’s ability to comply with federal regulations and maintain responsible vendor relationships. Names of the contact persons responsible for the corrective action plan: Sra. Carmen Fernandez, Legal Advisory Director Completed date: This corrective action was implemented as of December 31, 2024.
2022-003
FAC accepted this audit on December 31, 2025 — management decision was due July 1, 2026.
The Company did not submit the required data collection form and reporting package for the year ended June 30, 2022, within the required period. Cause: The Company did not have available the financial information necessary to complete the audit procedures and single audit reporting package. Effect or potential effect: Condition may result in noncompliance with the requirements of Reporting. Questioned Costs: None
Show full finding ▾Hide full finding ▴Condition: The Company did not submit the required data collection form and reporting package for the year ended June 30, 2022, within the required period. Cause: The Company did not have available the financial information necessary to complete the audit procedures and single audit reporting package. Effect or potential effect: Condition may result in noncompliance with the requirements of Reporting. Questioned Costs: None
The Chief Financial Officer (CFO) is responsible for this task. The overview includes reviewing and submitting the information and data collected during the month. To ensure timely compliance, the CFO has implemented a shared calendar system with the administrative personnel that establishes clear deadlines and reminders to prevent delays and improve efficiency, ensuring all submissions are received within the required timeframe. In addition to timeliness, the CFO will implement enhanced internal controls and quality assurance measures to guarantee that all data submitted is accurate, complete, and in full compliance with federal reporting requirements. This process will include: • Conducting a pre-submission review of all documents by the finance and compliance team to verify accuracy and consistency. • Establish a checklist of federal regulatory requirements to be applied before final submission of reporting packages. • Assigning a secondary reviewer independent of the preparer to ensure an additional level of oversight. • Documenting all reviews and approvals to create an audit trail that supports transparency and accountability. • Holding monthly coordination meetings with responsible personnel to address potential delays, clarify requirements, and provide corrective guidance in real time. By combining timely submission mechanisms with strengthened review and compliance controls, the CFO ensures that reporting packages meet the highest standards of accuracy, reliability, and federal regulatory compliance.
The Company did not submit or submit with delay the required bi-weekly financial reports. Cause: The key personnel in-charge of reporting requirements did not perform the procedures to assure that reports were submitted on time. Effect or potential effect: Condition may result in noncompliance with the requirements for reporting. Questioned Costs: None Context: The Company did not submit twelve (12) of eighteen (18) of the financial reports required for the following dates: Bi-weekly report due November 19, 2021 April 1, 2022 February 4, 2022 January 7, 2022 May 20, 2022 April 22, 2022 February 18, 2022 January 21, 2022 June 3, 2022 May 6, 2022 March 18, 2022 June 17, 2022 Also, the Company submitted with delay three (3) of the six (6) submitted reports. The delayed reports were the following: Bi-weekly report due date Filling date November 5, 2021 Days on delay November 10, 2021 December 3, 2021 December 4, 2021 5 days December 17, 2021 1 day December 20, 2021
Show full finding ▾Hide full finding ▴Condition: The Company did not submit or submit with delay the required bi-weekly financial reports. Cause: The key personnel in-charge of reporting requirements did not perform the procedures to assure that reports were submitted on time. Effect or potential effect: Condition may result in noncompliance with the requirements for reporting. Questioned Costs: None Context: The Company did not submit twelve (12) of eighteen (18) of the financial reports required for the following dates: Bi-weekly report due November 19, 2021 April 1, 2022 February 4, 2022 January 7, 2022 May 20, 2022 April 22, 2022 February 18, 2022 January 21, 2022 June 3, 2022 May 6, 2022 March 18, 2022 June 17, 2022 Also, the Company submitted with delay three (3) of the six (6) submitted reports. The delayed reports were the following: Bi-weekly report due date Filling date November 5, 2021 Days on delay November 10, 2021 December 3, 2021 December 4, 2021 5 days December 17, 2021 1 day December 20, 2021
Views of responsible officials: The Company will establish a clear and organized calendar for the submission of all required reports. This calendar will serve as a reference to ensure that all deadlines are met, helping to improve overall efficiency. By outlining specific dates for each report will avoid delays and ensure that all required reports and documentation are submitted on time, contributing to a more effective report delivery process.
The key personnel in-charge of completing the procedures regarding eligibility of applicants under programs requirements did not perform the procedures to validate that the person with whom it is intended to do business was not debarred, suspended or otherwise excluded from or ineligible for participation in Federal programs or activities. Cause: Lack of sufficient personnel to perform the task. Effect or potential effect: Lack of formal procedures to assure that the vendors/contractors were not suspended or debarred may lead to an unallowable cost. Questioned Costs: None
Show full finding ▾Hide full finding ▴Condition: The key personnel in-charge of completing the procedures regarding eligibility of applicants under programs requirements did not perform the procedures to validate that the person with whom it is intended to do business was not debarred, suspended or otherwise excluded from or ineligible for participation in Federal programs or activities. Cause: Lack of sufficient personnel to perform the task. Effect or potential effect: Lack of formal procedures to assure that the vendors/contractors were not suspended or debarred may lead to an unallowable cost. Questioned Costs: None
Views of responsible officials: Before the approval of budget and the contract petition, the Chief Financial Officer will verify if the vendors are excluded as an authorized Federal contractor. The Company will establish a formal procedure to ensure that all vendors for federal funds are verified against the excluded list at least once a year. This verification process will ensure compliance with federal regulations and avoid engaging with vendors who may be suspended or debarred. Additionally, this procedure will be recommended to be included in the review process for quotes or bidding requirements, further enhancing the Company’s ability to comply with federal regulations and maintain responsible vendor relationships.
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