ACCION SOCIAL DE PUERTO RICO, INC

EIN: 660393364

UEI: TJB6FKZ4NGA3

Data as of August 25, 2026

ACCION SOCIAL DE PUERTO RICO, INC10 audit years2 findings1 repeat
10
Audit Years
2
Total Findings
1
Repeat Findings

FY 2019-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on August 6, 2020. 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 February 6, 2021 (2026 days ago).

What is a management decision? →
2019-001
Cost Allowability
MATERIAL WEAKNESSREPEATQUESTIONED COSTS

During our audit procedures, we noted that the Organization is not in compliance of its grant agreement due to use of CSBG funds to support other federal programs. Contrary to its grant agreement, the Organization had improperly used CSBG funds to pay operational expenses of the Special Program for the Aging Cluster and Child and Adult Food Program. The balance as of September 30, 2019 is $277,342. Criteria: 2 CFR section 200.303 (a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Due to cash management problem with the agency in charge of Special Program for the Aging Cluster, the request of funds submitted by the Organization is no received on time. Effect: Noncompliance of the grant agreement or compliance requirement could have resulted in the loss of federal funds to the Organization. Recommendation: The Organization should develop and implement controls to ensure the practice of using CSBG funds to pay operational expenses of its other programs does not continue. Questioned Cost: $277,342

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Full finding narrative

Condition: During our audit procedures, we noted that the Organization is not in compliance of its grant agreement due to use of CSBG funds to support other federal programs. Contrary to its grant agreement, the Organization had improperly used CSBG funds to pay operational expenses of the Special Program for the Aging Cluster and Child and Adult Food Program. The balance as of September 30, 2019 is $277,342. Criteria: 2 CFR section 200.303 (a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Cause: Due to cash management problem with the agency in charge of Special Program for the Aging Cluster, the request of funds submitted by the Organization is no received on time. Effect: Noncompliance of the grant agreement or compliance requirement could have resulted in the loss of federal funds to the Organization. Recommendation: The Organization should develop and implement controls to ensure the practice of using CSBG funds to pay operational expenses of its other programs does not continue. Questioned Cost: $277,342

Corrective Action Plan

Action Taken The Organization decide to eliminate the reimbursement Special Program for the Aging in order to ensure better internal control practices. The last fiscal year including operational expenses in these Special Program was 9/30/19. During the nine subsequences months (6/30/2020) the Organization receives 80% of the funds, and expect received the remaining before September 30, 2020.

Prior Finding References

2018-001

About Allowable Costs / Cost Principles →

FY 2018-09-30

FAC accepted this audit on May 12, 2019 — management decision was due November 12, 2019.

2018-001
Activities Allowed or Unallowed
MATERIAL WEAKNESSQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Activities Allowed or Unallowed →

Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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