EIN: 660433495
UEI: MLL2CAXBBG51
Audited by: Aquino, De Córdova, LLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
During our Reporting Test, we noted that forms SF-425, Federal Financial Reports were submitted late. Please see below for details: Federal Grant Report Type Reporting Period Due Date Report Submit Date 02CH01196703C Semi-Annual 2024-03-30 2024-04-15 02HE00001101C5 Final 2023-07-30 2023-10-04 02HE00001101C6 Annual 2023-10-30 2024-05-09 02CH01196702 Annual 2023-07-30 2023-11-10 02CH01196703 Semi-Annual 2024-03-30 2024-04-15
Show full finding ▾Hide full finding ▴During our Reporting Test, we noted that forms SF-425, Federal Financial Reports were submitted late. Please see below for details: Federal Grant Report Type Reporting Period Due Date Report Submit Date 02CH01196703C Semi-Annual 2024-03-30 2024-04-15 02HE00001101C5 Final 2023-07-30 2023-10-04 02HE00001101C6 Annual 2023-10-30 2024-05-09 02CH01196702 Annual 2023-07-30 2023-11-10 02CH01196703 Semi-Annual 2024-03-30 2024-04-15
Supervision personnel were assigned to ensure that the reports are filed on time. As part of this internal control, the deadlines were scheduled with the personnel involved with the preparation of such reports. In addition, the Internal Audit Office gives follow-up in and require evidence of the remittance in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Marisol Monserrate, Head Start Program Director
2023-004
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
During our Reporting Test, we noted that HUD - 52681B report was submitted late. Please see below for details: August 2022 September 23, 2022 October 2022 November 23, 2022 February 2022 March 23, 2023
Show full finding ▾Hide full finding ▴During our Reporting Test, we noted that HUD - 52681B report was submitted late. Please see below for details: August 2022 September 23, 2022 October 2022 November 23, 2022 February 2022 March 23, 2023
As a result of changes in Municipality’s Federal Affairs Office management, supervision personnel were assigned to ensure that the reports are filed on time. As part of this internal control, the deadlines were scheduled with the personnel involved with the preparation of such reports. Also, corrections were made to reports for some months as required by the HUD monitor, in order to reflect the correct numbers. In addition, since march 2023 the Internal Audit Office gives follow-up in and require evidence of the remittance in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Ada Bones, Federal Affairs Office Director
2022-003
During our Reporting Test, we noted that forms SF-425, Federal Financial Reports were submitted late. Please see below for details: 02CH01196702 Semi-Annual 2023-02-28 2023-04-30 2023-05-23 02CH01196702 Semi-Annual 2022-08-31 2022-10-30 2023-05-23
Show full finding ▾Hide full finding ▴During our Reporting Test, we noted that forms SF-425, Federal Financial Reports were submitted late. Please see below for details: 02CH01196702 Semi-Annual 2023-02-28 2023-04-30 2023-05-23 02CH01196702 Semi-Annual 2022-08-31 2022-10-30 2023-05-23
Supervision personnel were assigned to ensure that the reports are filed on time. As part of this internal control, the deadlines were scheduled with the personnel involved with the preparation of such reports. In addition, the Internal Audit Office gives follow-up in and require evidence of the remittance in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Marisol Monserrate, Head Start Program Director
FAC accepted this audit on September 7, 2023 — management decision was due March 7, 2024.
During our Reporting Test, we noted that HUD - 52681B report was submitted late. Please see below for details: Month Date Filed January 2022 February 23, 2022 July 2021 October 18, 2021 August 2021 October 20, 2021
Show full finding ▾Hide full finding ▴Condition: During our Reporting Test, we noted that HUD - 52681B report was submitted late. Please see below for details: Month Date Filed January 2022 February 23, 2022 July 2021 October 18, 2021 August 2021 October 20, 2021
2022-003 Reporting ? 14.871 ? Section 8 Housing Choice Vouchers Concur with the finding. As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the reports are filed on time. As part of this internal control, the deadlines were scheduled with the personnel involved with the preparation of such reports. Also, corrections were made to reports for some months as required by the HUD monitor, in order to reflect the correct numbers. In addition, the Internal Audit Office gives follow-up in and require evidence of the remittance in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Ada Bones, Federal Affairs Office Director
During our Reporting Test, we noted that GAAP-based unaudited financial information was submitted on November 28, 2022.
Show full finding ▾Hide full finding ▴During our Reporting Test, we noted that GAAP-based unaudited financial information was submitted on November 28, 2022.
As a result of changes in Municipality?s Federal Affairs Office management, supervision personnel were assigned to ensure that the report is filed on time. As part of this internal control, the deadline was scheduled with the personnel involved with the preparation of such report. In addition, the Internal Audit Office gives follow-up in compliance with this action. Implementation Date: Immediately. Responsible Individuals: Ms. Ada Bones, Federal Affairs Office Director
During our Disbursement Test, we noted that for a sample of twenty (25) participants, a payment was made in excess of the approved amount in one (1) instance. The following is a summary: Document Number Amount paid Amount to be paid per lease contract Excess 4900064812 $486 $436 $50
Show full finding ▾Hide full finding ▴During our Disbursement Test, we noted that for a sample of twenty (25) participants, a payment was made in excess of the approved amount in one (1) instance. The following is a summary: Document Number Amount paid Amount to be paid per lease contract Excess 4900064812 $486 $436 $50
2022-005 Allowable Costs/Cost Principles ? 14.871 ? Section 8 Housing Choice Vouchers Concur with the finding. To correct the situation immediately, the personnel in charge reconciled the account of the participant, made the adjustment, and require the return of the excess paid to the PHA. Evidence of such was provided to the auditor to demonstrate the action taken. To prevent that the situation from occurring in the future, a quality review process was established in charge of the Official Coordinator. This process will be documented and established as a SOP. Implementation Date: Immediately. Responsible Individuals: Ms. Ada Bones, Federal Affairs Office Director
During our test we noted that property records related to a real property acquired on March 1, 2022 with federal funds, did not disclose that it was acquired with such funds. A general description of the property is as follows: ?Colegio Pre ? Escolar Sagrados Corazones? (cadaster number 114-045-046-49-00) located in the Municipality of Guaynabo for $1,010,000.00
Show full finding ▾Hide full finding ▴During our test we noted that property records related to a real property acquired on March 1, 2022 with federal funds, did not disclose that it was acquired with such funds. A general description of the property is as follows: ?Colegio Pre ? Escolar Sagrados Corazones? (cadaster number 114-045-046-49-00) located in the Municipality of Guaynabo for $1,010,000.00
The unnoticed error was corrected through a Rectification Deed dated April 28, 2023 and appropriately notified to Property Registry of PR. Evidence such corrective action was submitted to the auditor. Implementation Date: Immediately. Responsible Individuals: Ms. Marisol Monserrate, Head Start Program Director
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on June 27, 2021 — management decision was due December 27, 2021.
FAC accepted this audit on July 23, 2020 — management decision was due January 23, 2021.
During our Special Test, we noted that for a sample of twenty (25) participants, a payment was made in excess of the approved amount in one (1) instance. The following is a summary: Document Number Amount paid by Program Amount to be paid by Program per contract* Excess 49000053411 $581 $(519) $62 *- Total rent payment per contract is $626 less contribution by participant for $107. Criteria or specific requirement: United States Code of Federal Regulations Title 24. Housing and Urban Development ? 982.451 ? Housing and assistance payment contract (b) (3) establishes the following: The total of rent paid by the tenant plus the PHA housing assistance payment to the owner may not be more than the rent to owner. The owner must immediately return any excess payment to the PHA. Cause: The applicable official did not verify that amount paid was in excess of lease agreement. Effect: The costs incurred by the Municipality may be disallowed and subject to reimbursement to the Program, since amount paid and charged to it was in excess of the amount agreed on. Also, special conditions may be imposed to the Municipality for the administration of Program funds. Recommendations: We recommend the Municipality to evaluate the contracts that are effective and determine if such condition is noted. If so, a formal communication should be made to the Program officials for further instructions. Also, we recommend the Municipality?s Program Director to review the accuracy of all payments to be made before the release of funds. Questioned costs: None, amount did not exceed likely questioned cost as established by 2 CFR ? 200.516 ? Audit findings ((a) Audit findings reported (3)). Views of responsible officials and planned corrective action: See the Municipality?s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019 - 002 Category: Allowable Costs / Costs Principles and Special Tests and Provisions Program: 14.871 - Section 8 Housing Choice Vouchers Type of finding: Material Noncompliance / Material Weakness Condition: During our Special Test, we noted that for a sample of twenty (25) participants, a payment was made in excess of the approved amount in one (1) instance. The following is a summary: Document Number Amount paid by Program Amount to be paid by Program per contract* Excess 49000053411 $581 $(519) $62 *- Total rent payment per contract is $626 less contribution by participant for $107. Criteria or specific requirement: United States Code of Federal Regulations Title 24. Housing and Urban Development ? 982.451 ? Housing and assistance payment contract (b) (3) establishes the following: The total of rent paid by the tenant plus the PHA housing assistance payment to the owner may not be more than the rent to owner. The owner must immediately return any excess payment to the PHA. Cause: The applicable official did not verify that amount paid was in excess of lease agreement. Effect: The costs incurred by the Municipality may be disallowed and subject to reimbursement to the Program, since amount paid and charged to it was in excess of the amount agreed on. Also, special conditions may be imposed to the Municipality for the administration of Program funds. Recommendations: We recommend the Municipality to evaluate the contracts that are effective and determine if such condition is noted. If so, a formal communication should be made to the Program officials for further instructions. Also, we recommend the Municipality?s Program Director to review the accuracy of all payments to be made before the release of funds. Questioned costs: None, amount did not exceed likely questioned cost as established by 2 CFR ? 200.516 ? Audit findings ((a) Audit findings reported (3)). Views of responsible officials and planned corrective action: See the Municipality?s Corrective Action Plan.
The Municipality of Guaynabo is aware of the ocurrence of the condition. Although has implemented a double checking process in which the computation prepared by the Section 8 Technician,will be approved by an official that will validate that the computation is correct before the issuance of the tenants checks. In addition, we are taking the recommendation given by auditors, and will proceed with the revision of all of the files, in order to verify that computation was correct.
FAC accepted this audit on May 12, 2019 — management decision was due November 12, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 29, 2017 — management decision was due September 29, 2017.
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.
Browse other Single Audit organizations in Puerto Rico →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
