EIN: 660433493
UEI: E7RKHHJHAJ14
Audited by: ORTIZ, RIVERA, RIVERA & CO LLC
Oversight agency: 93 [Department of Health and Human Services]
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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 March 27, 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 September 27, 2026 (29 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Finding: 2023-002 Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: N/A Federal Program Title: Head Start Cluster CFDA Number: 93.356; 93.600 Compliance Requirement: Reporting Type of Finding: Significand Deficiencies and Non-Compliance Responsible Official: Prior year finding: Vilmarie Fuentes – Finance Director N/A Criteria or Specific Requirement ACF grantees are required to use the SF-425 Federal Financial Report for expenditure reporting. SF- 425 reports are due as frequently as is required in the terms and conditions of award using due dates from reports to the HHS Payment Management System (PMS). Condition Our review of the quarterly financial reports submitted to the Department of Health and Urban Development disclosed that reports were submitted after the required submission date, as detailed below: Report Name: Period Ending Date: Due Date Date Submitted Past Due Days SF-425 06/30/2023 07/30/2023 01/24/2024 183 Effect The Municipality did not comply with the submission date required for the Financial Reports to the Department of Health and Human Services. Cause The Municipality was facing a transition of personnel in the Head Start Program management, and the new appointed personnel took time to get the required certification credentials.COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF GUAYAMA Summary of Findings and Questioned Costs (Continued) For the Fiscal Year Ended June 30, 2023 - 98 - Recommendation We recommend the Municipality the due diligence of the supervisory personnel to ensure that reports are submitted on time. Also a report filing deadline procedures may be established by the Finance Director or Federal Program Director, to ascertain that the office keep tracks of the due dates as required. Questioned Costs None. Views of Responsible Officials and Planned Corrective Action See the Municipality’s corrective action plan. Responsible Official Director of Federal Program and/or Finance Director.
Show full finding ▾Hide full finding ▴Finding: 2023-002 Federal Agency: U.S. Department of Health and Human Services Pass-through Agency: N/A Federal Program Title: Head Start Cluster CFDA Number: 93.356; 93.600 Compliance Requirement: Reporting Type of Finding: Significand Deficiencies and Non-Compliance Responsible Official: Prior year finding: Vilmarie Fuentes – Finance Director N/A Criteria or Specific Requirement ACF grantees are required to use the SF-425 Federal Financial Report for expenditure reporting. SF- 425 reports are due as frequently as is required in the terms and conditions of award using due dates from reports to the HHS Payment Management System (PMS). Condition Our review of the quarterly financial reports submitted to the Department of Health and Urban Development disclosed that reports were submitted after the required submission date, as detailed below: Report Name: Period Ending Date: Due Date Date Submitted Past Due Days SF-425 06/30/2023 07/30/2023 01/24/2024 183 Effect The Municipality did not comply with the submission date required for the Financial Reports to the Department of Health and Human Services. Cause The Municipality was facing a transition of personnel in the Head Start Program management, and the new appointed personnel took time to get the required certification credentials.COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF GUAYAMA Summary of Findings and Questioned Costs (Continued) For the Fiscal Year Ended June 30, 2023 - 98 - Recommendation We recommend the Municipality the due diligence of the supervisory personnel to ensure that reports are submitted on time. Also a report filing deadline procedures may be established by the Finance Director or Federal Program Director, to ascertain that the office keep tracks of the due dates as required. Questioned Costs None. Views of Responsible Officials and Planned Corrective Action See the Municipality’s corrective action plan. Responsible Official Director of Federal Program and/or Finance Director.
Finding 2023-002: Reporting Head Start: Reports submitted after its due date Reportable Condition: See condition 2023-002 Recommendation: Due diligence of the supervisory personnel to ensure that reports are submitted within its due date. Action Taken: The Municipality will take the necessary steps to ensure compliance with the financial reporting datelines by establishing additional procedures as part of the internal control procedures for compliance with reporting due dates.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on August 14, 2022 — management decision was due February 14, 2023.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on March 12, 2020 — management decision was due September 12, 2020.
FAC accepted this audit on March 29, 2019 — management decision was due September 29, 2019.
FAC accepted this audit on September 19, 2018 — management decision was due March 19, 2019.
GSA_MIGRATION
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2016-005
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2016-008
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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2015-006
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2015-007
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2015-011
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2015-012
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