EIN: 660421420
UEI: ESJ5LMLV6W39
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 17, 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 November 17, 2020 (2108 days ago).
What is a management decision? →Criteria 2 CFR section 200.514(d)(3) states that for those federal programs not covered in the compliance supplement, the auditor must use the types of compliance requirements contained in the Compliance Supplement as guidance for identifying the types of compliance requirements to test, and determine the requirements governing the federal program by reviewing the provisions of the federal award and the laws and regulations referred to in such awards. 2 CFR 200.306 (b) ?Cost sharing or matching? states that for all federal awards, any shared costs or matching funds and all contributions, including cash and third party in kind contributions, must be accepted as part of the non-federal entity's cost sharing or matching when such contributions meet all of the following criteria: 1)Are verifiable from the non-Federal entity's records 2)Are not included as contributions for any other Federal award 3)Are necessary and reasonable for accomplishment of project or program objectives 4)Are allowable under Subpart E?Cost Principles of this part 5)Are not paid by the Federal Government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such program can be applied to matching or cost sharing requirements of other Federal programs 6)Are provided for in the approved budget when required by the Federal awarding agency; and 7)Conform to other provisions of this part, as applicable. The purpose of matching contributions is to increase the amount of resources available to the projects supported by grant funds. Condition During our procedures performed related to matching, level of effort and earmarking compliance requirement, we noted that the Institute paired the required matching of 20% of the total cost of the project with other federal funds, therefore didn?t comply with the required matching as stated on the Puerto Rico Department of Justice (PRDOJ) grant agreement regarding the following programs: 1)Ven a Mi Expresate VAME ? Arecibo (Proyect # 2016-VA-000IP-01) 2)Ven a Mi Expresate VAME ? Bayamon (Proyect # 2016-VA-VAMEB-01) 3)Ven a Mi Expresate VAME ? Utuado (Proyect # 2016-VA-VAMEU-01) 4)Ven a Mi Expresate VAME ? San Juan (Proyect # 2016-VA-VAMSJ-01) 5)Ven a Mi Expresate VAME ? Mayaguez (Proyect # 2016-VA-VAMEM-01) 6)Casa Protegida para Mujeres y Ni?os Arecibo (Proyect # 2016-VA-0CPRM-01) 7)Casa Protegida para Mujeres y Ni?os Mayaguez (Proyect # 2016-VA-CPRMM-01) Cause The Institute has written procedures in place to monitors on a separate and ongoing basis the compliance with the Matching requirement as stated on the PRDOJ (Subsection #20). However, these procedures were not followed due to an involuntary error. Effect Failure to comply with the matching compliance requirement of 20% of the total project cost as stated on the Puerto Rico Department of Justice grant agreement may expose the Institute to possible sanctions by federal grantors, such as withholding payments. Questioned Cost None Recommendation The Institute should enforce its written policies and procedures that requires the validation and review of the supporting documentation to ascertain the compliance of the required matching whenever funds are received from the PRDOJ. Also, we recommend the finance department management to strengthen its controls over the matching requirement to ensure consistent monitoring activities occur. Management Response and Corrective Action Plan Management agrees with the finding and made a corrective action plan that was approved by the grantor (PRDOJ) to ascertain compliance of the matching requirement on the program.
Show full finding ▾Hide full finding ▴Criteria 2 CFR section 200.514(d)(3) states that for those federal programs not covered in the compliance supplement, the auditor must use the types of compliance requirements contained in the Compliance Supplement as guidance for identifying the types of compliance requirements to test, and determine the requirements governing the federal program by reviewing the provisions of the federal award and the laws and regulations referred to in such awards. 2 CFR 200.306 (b) ?Cost sharing or matching? states that for all federal awards, any shared costs or matching funds and all contributions, including cash and third party in kind contributions, must be accepted as part of the non-federal entity's cost sharing or matching when such contributions meet all of the following criteria: 1)Are verifiable from the non-Federal entity's records 2)Are not included as contributions for any other Federal award 3)Are necessary and reasonable for accomplishment of project or program objectives 4)Are allowable under Subpart E?Cost Principles of this part 5)Are not paid by the Federal Government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such program can be applied to matching or cost sharing requirements of other Federal programs 6)Are provided for in the approved budget when required by the Federal awarding agency; and 7)Conform to other provisions of this part, as applicable. The purpose of matching contributions is to increase the amount of resources available to the projects supported by grant funds. Condition During our procedures performed related to matching, level of effort and earmarking compliance requirement, we noted that the Institute paired the required matching of 20% of the total cost of the project with other federal funds, therefore didn?t comply with the required matching as stated on the Puerto Rico Department of Justice (PRDOJ) grant agreement regarding the following programs: 1)Ven a Mi Expresate VAME ? Arecibo (Proyect # 2016-VA-000IP-01) 2)Ven a Mi Expresate VAME ? Bayamon (Proyect # 2016-VA-VAMEB-01) 3)Ven a Mi Expresate VAME ? Utuado (Proyect # 2016-VA-VAMEU-01) 4)Ven a Mi Expresate VAME ? San Juan (Proyect # 2016-VA-VAMSJ-01) 5)Ven a Mi Expresate VAME ? Mayaguez (Proyect # 2016-VA-VAMEM-01) 6)Casa Protegida para Mujeres y Ni?os Arecibo (Proyect # 2016-VA-0CPRM-01) 7)Casa Protegida para Mujeres y Ni?os Mayaguez (Proyect # 2016-VA-CPRMM-01) Cause The Institute has written procedures in place to monitors on a separate and ongoing basis the compliance with the Matching requirement as stated on the PRDOJ (Subsection #20). However, these procedures were not followed due to an involuntary error. Effect Failure to comply with the matching compliance requirement of 20% of the total project cost as stated on the Puerto Rico Department of Justice grant agreement may expose the Institute to possible sanctions by federal grantors, such as withholding payments. Questioned Cost None Recommendation The Institute should enforce its written policies and procedures that requires the validation and review of the supporting documentation to ascertain the compliance of the required matching whenever funds are received from the PRDOJ. Also, we recommend the finance department management to strengthen its controls over the matching requirement to ensure consistent monitoring activities occur. Management Response and Corrective Action Plan Management agrees with the finding and made a corrective action plan that was approved by the grantor (PRDOJ) to ascertain compliance of the matching requirement on the program.
FY 2018-2019 CORRECTIVE ACTION PLAN (CAP) Finding No. 2019-001 CDFA No: 16.575 Program Name: Crime Victims Assistance Compliance Requirement: Matching, Level of Effort and Earmarking Management Response and Corrective Action Plan Management agrees with the finding and made a corrective action plan that was approved by the grantor (PRDOJ) to ascertain compliance of the matching requirement on the program. Corrective Action Plan Implementation: The Institutions has taken and applied the Auditors recommendations of enforcing the written policies and procedures requirements for the validation and review of the supporting documentation by the PRDOJ. The Institution submitted a corrective action plan in response to the findings of matching requirements to the PRDOJ by program during the period of October and November 2019 and approval of these corrective action plans were approved by the PRDOJ and received by the Institution on December 2019. The purpose of matching contributions is to increase the amount of resources available to the projects supported by grant funds. The PRDOJ notified the Institutions of the matching requirements changes in October 2019; the institutions immediately proceeded to change the matching requirements by the PRDOJ and submitted them in November 2019. Sincerely, Nilsa Lopez Rivera President Founder and CEO
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