EIN: 660433519
UEI: KDZ6TG5JZ6G6
Audited by: Ortiz Rivera Rivera Co LLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 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 (20 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on August 13, 2023 — management decision was due February 13, 2024.
During our audit procedures, from our sample selected, we noted that in four (4) instances the contract was signed after the effective date of the family report. The lapse of time fluctuated from 1 to 9 days after the contract effective date started.
Show full finding ▾Hide full finding ▴During our audit procedures, from our sample selected, we noted that in four (4) instances the contract was signed after the effective date of the family report. The lapse of time fluctuated from 1 to 9 days after the contract effective date started.
Municipality will verify the contracts before the effective date in order to assure compliance with program contract management and take necessary measures with program personnel to ensure the release forms were properly signed in order to comply with program requirements.
2021-007
The Municipality did not submit the audited financial report for the fiscal year ending June 30, 2022 on or before 9 months after fiscal year ended, as required.
Show full finding ▾Hide full finding ▴The Municipality did not submit the audited financial report for the fiscal year ending June 30, 2022 on or before 9 months after fiscal year ended, as required.
We are taking the necessary steps to speed up the process for submitting financial reports under current circumstances in order to comply within the required period.
2021-008
As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Restricted Net Position (RNP) and Unrestricted Net Position (UNP) were calculated. The accountant did not provide a monthly detail that reconciled with the information submitted in the VMS.
Show full finding ▾Hide full finding ▴As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Restricted Net Position (RNP) and Unrestricted Net Position (UNP) were calculated. The accountant did not provide a monthly detail that reconciled with the information submitted in the VMS.
Municipal Section 8 Program has taken the necessary steps through its internal accountant and outsourcing contractors to work with the VMS and properly calculate and reconciled the Administrative Fee Equity and HAP Equity with the information submitted in the VMS and the FDS.
2021-009
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
Show full finding ▾Hide full finding ▴The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period.
We are taking the necessary steps to speed up the process for submitting financial reports under current circumstances in order to comply within the required period.
FAC accepted this audit on October 23, 2022 — management decision was due April 23, 2023.
During our audit procedures, from our sample selected, we noted that in seven (7) instances the contract was signed after the effective date of the family report. The lapse of time fluctuated from 1 to 69 days after the contract effective date started.
Show full finding ▾Hide full finding ▴During our audit procedures, from our sample selected, we noted that in seven (7) instances the contract was signed after the effective date of the family report. The lapse of time fluctuated from 1 to 69 days after the contract effective date started.
Municipality will verify the contracts before the effective date in order to assure compliance with program contract management and take necessary measures with program personnel to ensure the release forms are properly signed in order to comply with program requirements.
2020-007
The Municipality did not submit the unaudited financial report for the fiscal year ended June 30, 2021 on or before 60 days after fiscal year ended, as required.
Show full finding ▾Hide full finding ▴The Municipality did not submit the unaudited financial report for the fiscal year ended June 30, 2021 on or before 60 days after fiscal year ended, as required.
The Municipality is in process to take the necessary steps to speed up the process for submitting financial reports under current circumstances in order to comply within the required period.
2020-008
As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Restricted Net Position (RNP) and Unrestricted Net Position (UNP) were calculated. The accountant did not provide a monthly detail that reconciled with the information submitted in the VMS.
Show full finding ▾Hide full finding ▴As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Restricted Net Position (RNP) and Unrestricted Net Position (UNP) were calculated. The accountant did not provide a monthly detail that reconciled with the information submitted in the VMS.
The Municipality has taken the necessary steps through its internal accountant and outsourcing contractors to work with the VMS and properly calculate and reconciled the Administrative Fee Equity and HAP Equity with the information submitted in the VMS and the FDS.
2020-009
The Municipality used CDBG funds to develop some project or acquired property. Some of them generated income during 2020-2021. The Municipality did not provide operating information to prove an accurate loss or income of the activities performed in properties constructed or acquired with the CDBG funds. In addition, financial reports required were not sent to the Agency.
Show full finding ▾Hide full finding ▴The Municipality used CDBG funds to develop some project or acquired property. Some of them generated income during 2020-2021. The Municipality did not provide operating information to prove an accurate loss or income of the activities performed in properties constructed or acquired with the CDBG funds. In addition, financial reports required were not sent to the Agency.
The Municipality will verify the accounting records of all activities that are related to program income and report it to HUD on a timely manner in order to comply with program requirements.
2020-010
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
During our audit procedures, from our sample selected, we noted that in seven (7) instances the contract was signed after the effective date of the family report. The lapse of time fluctuated from 1 to 60 days after the contract effective date started.
Show full finding ▾Hide full finding ▴During our audit procedures, from our sample selected, we noted that in seven (7) instances the contract was signed after the effective date of the family report. The lapse of time fluctuated from 1 to 60 days after the contract effective date started.
Municipality will verify the contracts before the effective date in order to assure compliance with program contract management and take necessary measures with program personnel to ensure the release forms were properly signed in order to comply with program requirements.
2019-009
The Municipality did not submit the required financial reports to the US Housing and Urban Development of fiscal year ending June 30, 2020, during the required period. The unaudited Financial Report was not submitted on or before 60 days after fiscal year ended, also, the audited Financial Report was not submitted on or before nine months after fiscal year ended.
Show full finding ▾Hide full finding ▴The Municipality did not submit the required financial reports to the US Housing and Urban Development of fiscal year ending June 30, 2020, during the required period. The unaudited Financial Report was not submitted on or before 60 days after fiscal year ended, also, the audited Financial Report was not submitted on or before nine months after fiscal year ended.
We are taking the necessary steps to speed up the process for submitting financial reports under current circumstances in order to comply within the required period.
2019-010
As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Restricted Net Position (RNP) and Unrestricted Net Position (UNP) were calculated. The accountant did not provide a monthly detail that reconciled with the information submitted in the VMS.
Show full finding ▾Hide full finding ▴As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Restricted Net Position (RNP) and Unrestricted Net Position (UNP) were calculated. The accountant did not provide a monthly detail that reconciled with the information submitted in the VMS.
Municipal Section 8 Program has taken the necessary steps through its internal accountant and outsourcing contractors to work with the VMS and properly calculate and reconciled the Administrative Fee Equity and HAP Equity with the information submitted in the VMS and the FDS.
2019-013
The Municipality used CDBG funds to develop some project or acquired property. Some of them generated income during 2019-2020. The Municipality didn't provide operating information to prove an accurate loss or income of the activities performed in properties constructed or acquired with the CDBG funds. In addition, financial reports required were not sent to the Agency.
Show full finding ▾Hide full finding ▴The Municipality used CDBG funds to develop some project or acquired property. Some of them generated income during 2019-2020. The Municipality didn't provide operating information to prove an accurate loss or income of the activities performed in properties constructed or acquired with the CDBG funds. In addition, financial reports required were not sent to the Agency.
Municipality will verify the accounting records of all activities that are related to program income and to report it to HUD in a timely manner in order to comply with program requirements.
2019-017
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2020, during the required period.
Show full finding ▾Hide full finding ▴The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2020, during the required period.
We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepared the financial statements accurate and in a timely manner. In addition, the Municipality need to implement adequate internal controls procedures in order to assure that the supporting documentation is available on a timely manner.
2019-018
FAC accepted this audit on June 24, 2021 — management decision was due December 24, 2021.
During our tests we selected a sample of sixty (60) items for examination, in three (3) vouchers, we noted that for one voucher, the Municipality did not provide appropriate evidence that supported the expenditure incurred, and in two (2) vouchers the invoices were not stamped as paid.
Show full finding ▾Hide full finding ▴During our tests we selected a sample of sixty (60) items for examination, in three (3) vouchers, we noted that for one voucher, the Municipality did not provide appropriate evidence that supported the expenditure incurred, and in two (2) vouchers the invoices were not stamped as paid.
We are taking adequate measures to maintain the files and archives safeguarded as internal control and to ensure compliance with the programs and grants requirements.
2018-012
During our audit procedures, from our sample selected, we noted that in four (4) instances the contract was signed after the effective date of the family report. The lapse of time fluctuated from 2 to 122 days after the contract effective date started.
Show full finding ▾Hide full finding ▴During our audit procedures, from our sample selected, we noted that in four (4) instances the contract was signed after the effective date of the family report. The lapse of time fluctuated from 2 to 122 days after the contract effective date started.
Municipality will verify the contracts before the effective date in order to assure compliance with program contract management and take necessary measures with program personnel to ensure the release forms were properly signed in order to comply with program requirements.
2018-013
The Municipality did not submit the required financial reports to the US Housing and Urban Development of fiscal year ending June 30, 2019 during the required period. The unaudited Financial Report was not submitted on or before 60 days after fiscal year ended, also, the audited Financial Report was not submitted on or before nine months after fiscal year ended.
Show full finding ▾Hide full finding ▴The Municipality did not submit the required financial reports to the US Housing and Urban Development of fiscal year ending June 30, 2019 during the required period. The unaudited Financial Report was not submitted on or before 60 days after fiscal year ended, also, the audited Financial Report was not submitted on or before nine months after fiscal year ended.
We are taking the necessary steps to speed up the process for submitting financial reports under current circumstances in order to comply within the required period.
2018-016
During our eligibility test we noted that in three (3) participant cases the corrections of deficiencies were made after the 30 calendar days period established by regulation. In addition, in one (1) participant the annual inspection for fiscal year 2018-2019 was unavailable in the file.
Show full finding ▾Hide full finding ▴During our eligibility test we noted that in three (3) participant cases the corrections of deficiencies were made after the 30 calendar days period established by regulation. In addition, in one (1) participant the annual inspection for fiscal year 2018-2019 was unavailable in the file.
Municipal Section 8 Program has taken the necessary steps through its own staff to monitor and enforce property inspections when required and prepare a schedule of the dates for the visit, in order to assure compliance.
2018-019
During our Housing Assistant Payment Test we selected a sample of 60 participants, and we noted that six (6)payments to property owners were paid after the first business day of the month. The lapse of time fluctuated from 15 to 30 days after the first 5 days of the month.
Show full finding ▾Hide full finding ▴During our Housing Assistant Payment Test we selected a sample of 60 participants, and we noted that six (6)payments to property owners were paid after the first business day of the month. The lapse of time fluctuated from 15 to 30 days after the first 5 days of the month.
Municipal Section 8 Program has taken the necessary steps together with finance department in order to process and pay property owners within the first 5 days of the month and assure compliance with Program requirements.
2018-020
As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Restricted Net Position (RNP) and Unrestricted Net Position (UNP) were calculated. The accountant did not provide a monthly detail that reconciled with the information submitted in the VMS.
Show full finding ▾Hide full finding ▴As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Restricted Net Position (RNP) and Unrestricted Net Position (UNP) were calculated. The accountant did not provide a monthly detail that reconciled with the information submitted in the VMS.
Municipal Section 8 Program has taken the necessary steps through its internal accountant and outsourcing contractors to work with the VMS and properly calculate and reconciled the Administrative Fee Equity and HAP Equity with the information submitted in the VMS and the FDS.
2018-021
During our audit procedures, we noted that in eleven (11) participants files of our sample of 60 files we were unable to determine the rent reasonableness due to the fact that the Municipality did not include or provide a rent reasonableness documentation.
Show full finding ▾Hide full finding ▴During our audit procedures, we noted that in eleven (11) participants files of our sample of 60 files we were unable to determine the rent reasonableness due to the fact that the Municipality did not include or provide a rent reasonableness documentation.
Municipal Section 8 Program will be taken the necessary measures through its own personnel to adjust the amounts of reasonable rent for the properties that qualified for the Program. In addition, we will properly document the worksheets for the reasonable rent.
2018-022
During our audit procedures over Utility Allowance, the Municipality used their revised Utility Allowance Schedule of 2015 in twelve (12) participants files of our sample of 60 files. The utility allowance schedule should be revised each two years.
Show full finding ▾Hide full finding ▴During our audit procedures over Utility Allowance, the Municipality used their revised Utility Allowance Schedule of 2015 in twelve (12) participants files of our sample of 60 files. The utility allowance schedule should be revised each two years.
We will document with relevant evidence that the Program is using a revised and updated Utility allowance Schedule to determine the applicable rate, in order to assure compliance with these requirements established by HUD.
The Municipality did not provide documentation to support that a physical inventory was taken for the past two years and results were reconciled with property records, as required.
Show full finding ▾Hide full finding ▴The Municipality did not provide documentation to support that a physical inventory was taken for the past two years and results were reconciled with property records, as required.
Municipality will be identifying all properties acquired with CDBG funds and maintain adequate accounting records in accordance with Federal regulation.
2018-014
As part of our audit procedures we noted that the Municipality used CDBG funds for the acquisition or construction of property that generates income. The Municipality didn't provide operating information to prove an accurate loss or income of the activities performed in properties constructed with the CDBG funds.
Show full finding ▾Hide full finding ▴As part of our audit procedures we noted that the Municipality used CDBG funds for the acquisition or construction of property that generates income. The Municipality didn't provide operating information to prove an accurate loss or income of the activities performed in properties constructed with the CDBG funds.
Municipality will verify the accounting records of all activities that are related to program income and to report it to HUD in a timely manner in order to comply with program requirements.
2018-015
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2019, during the required period.
Show full finding ▾Hide full finding ▴The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2019, during the required period.
We are taking the necessary steps to speed up the process for submitting financial reports under current circumstances in order to comply within the required period.
2018-018
FAC accepted this audit on August 9, 2020 — management decision was due February 9, 2021.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-013
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-014
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-015
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-017
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-020
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-021
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-023
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-022
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on July 30, 2019 — management decision was due January 30, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-007
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-008
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-010
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-011
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-013
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-014
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-015
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-009
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-010
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-012
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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 →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
