EIN: 660433525
UEI: EBAAZ6TSVJZ5
Audited by: LOPEZ VEGA CPA PSC
Oversight agency: 97 [Department of Homeland Security]
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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 June 3, 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 December 3, 2026 (95 days from today).
What is a management decision? →During our audit procedures, we noted that during fiscal year 2024-2025, the Program did not submit the required accumulated expenditure reports within the 15-day reporting deadlines established. In addition, the final financial reports required under the award were not submitted within the 90-day deadline. Criteria Title 2 Code of Federal Regulations (CFR) Sections 200.328 and 200.329 require subrecipients to submit accurate, complete, and timely financial and performance reports in accordance with the terms and conditions of the Federal award. In addition, the subaward agreement and reporting guidelines issued by ACUDEN establish specific deadlines for the submission of required financial reports, including final reports. Cause of Condition: The condition resulted, in part, from resource constraints experienced by the Program during the fiscal year, which affected the timely preparation and submission of required financial reports to ACUDEN. Effect of Condition: The untimely submission of accumulated expenditure reports and final financial reports may impair the pass-through entity's ability to effectively monitor program activities and financial performance on a timely basis and resulted in noncompliance with the reporting requirements established under the award. Recommendation: We recommend that Program management strengthen its procedures for monitoring reporting requirements and deadlines to ensure that all required financial reports, including final reports, are submitted timely in accordance with the terms and conditions of the award. Questioned Costs: None Prior-Year Finding: This is a new finding. View of Responsible Official and Planned Corrective Action Plan: Management established corrective measures immediately upon identifying the deficiency related to the untimely submission of the required reports. The Municipality implemented formal procedures to monitor reporting deadlines and ensure the timely submission of reports required by ACUDEN. Management will continue monitoring compliance with these corrective measures to ensure the timely submission of reports in future periods. Implementation Date: July 1, 2026 Responsible Person Mrs. Mayra Ortiz Arroyo, Finance and Budget Director
Show full finding ▾Hide full finding ▴Finding Reference: 2025-006 Federal Agency: U.S. Department of Health and Human Services Federal Program Title and ALN: Child Care and Development Block Grant (CCDF Cluster) (ALN 93.575) Compliance Requirement: Reporting – Financial Reporting (L) (MW) Type of finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) Statement of Condition: During our audit procedures, we noted that during fiscal year 2024-2025, the Program did not submit the required accumulated expenditure reports within the 15-day reporting deadlines established. In addition, the final financial reports required under the award were not submitted within the 90-day deadline. Criteria Title 2 Code of Federal Regulations (CFR) Sections 200.328 and 200.329 require subrecipients to submit accurate, complete, and timely financial and performance reports in accordance with the terms and conditions of the Federal award. In addition, the subaward agreement and reporting guidelines issued by ACUDEN establish specific deadlines for the submission of required financial reports, including final reports. Cause of Condition: The condition resulted, in part, from resource constraints experienced by the Program during the fiscal year, which affected the timely preparation and submission of required financial reports to ACUDEN. Effect of Condition: The untimely submission of accumulated expenditure reports and final financial reports may impair the pass-through entity's ability to effectively monitor program activities and financial performance on a timely basis and resulted in noncompliance with the reporting requirements established under the award. Recommendation: We recommend that Program management strengthen its procedures for monitoring reporting requirements and deadlines to ensure that all required financial reports, including final reports, are submitted timely in accordance with the terms and conditions of the award. Questioned Costs: None Prior-Year Finding: This is a new finding. View of Responsible Official and Planned Corrective Action Plan: Management established corrective measures immediately upon identifying the deficiency related to the untimely submission of the required reports. The Municipality implemented formal procedures to monitor reporting deadlines and ensure the timely submission of reports required by ACUDEN. Management will continue monitoring compliance with these corrective measures to ensure the timely submission of reports in future periods. Implementation Date: July 1, 2026 Responsible Person Mrs. Mayra Ortiz Arroyo, Finance and Budget Director
Management established corrective measures immediately upon identifying the deficiency related to the untimely submission of the required reports. The Municipality implemented formal procedures to monitor reporting deadlines and ensure the timely submission of reports required by ACUDEN. Management will continue monitoring compliance with these corrective measures to ensure the timely submission of reports in future periods.
The Single Audit Report for the fiscal year ended June 30, 2025, was not issued within nine (9) months after the ended of the audit period. The Data Collection Form and the reporting package were not submitted on a timely basis. Criteria: 2 CFR, Section 200.512 (a) (1), states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Cause of Condition: Due to the delay in the preparation of the financial statements, the Municipality did not comply with the requirements established in the Uniform Guidance. Effect of Condition: The Municipality could be sanctioned by the Federal government and pass-through agencies for the noncompliance of this requirement. Recommendation: We recommend management to continue strengthening the internal controls and procedures over the accounting records in a manner that the Municipality’s process of preparation of the financial statements can be completed within a reasonable period of time. Questioned Costs: None Prior year finding: This is a new finding. View of Responsible Official and Planned Corrective Action Plan: We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement. Implementation Date: During the 2026-2027 fiscal year. Responsible Person: Mrs. Mayra Ortiz Arroyo, Finance and Budget Director
Show full finding ▾Hide full finding ▴Finding Reference: 2025-007 Federal Programs: All Mayor Programs and Cluster Compliance Requirement: Single Audit Act Type of Finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) Statement of Condition: The Single Audit Report for the fiscal year ended June 30, 2025, was not issued within nine (9) months after the ended of the audit period. The Data Collection Form and the reporting package were not submitted on a timely basis. Criteria: 2 CFR, Section 200.512 (a) (1), states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Cause of Condition: Due to the delay in the preparation of the financial statements, the Municipality did not comply with the requirements established in the Uniform Guidance. Effect of Condition: The Municipality could be sanctioned by the Federal government and pass-through agencies for the noncompliance of this requirement. Recommendation: We recommend management to continue strengthening the internal controls and procedures over the accounting records in a manner that the Municipality’s process of preparation of the financial statements can be completed within a reasonable period of time. Questioned Costs: None Prior year finding: This is a new finding. View of Responsible Official and Planned Corrective Action Plan: We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement. Implementation Date: During the 2026-2027 fiscal year. Responsible Person: Mrs. Mayra Ortiz Arroyo, Finance and Budget Director
We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement.
FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on August 3, 2023 — management decision was due February 3, 2024.
As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Administrative Fee Equity and HAP Equity were calculated. The accountant didn't provide a monthly detail that reconciled with the information submitted in the VMS. In addition, the amounts presented in the VMS at June 30, 2022, do not reconcile with the amounts presented in the Financial Data Schedule (FDS).
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 Administrative Fee Equity and HAP Equity were calculated. The accountant didn't provide a monthly detail that reconciled with the information submitted in the VMS. In addition, the amounts presented in the VMS at June 30, 2022, do not reconcile with the amounts presented in the Financial Data Schedule (FDS).
Finding Reference 2022-007Federal Agency: U.S. Department of Housing and Urban DevelopmentFederal Program Title andALN: Section 8 Housing Choice Vouchers (ALN. 14.871) Compliance Requirement: Special Test ? Rolling Forward Equity BalancesType of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC)View of Responsible Official and Planned Corrective Action PlanImplementation Date During the 2023-2024 fiscal year.As part of our corrective action plan, the Program?s supervisor will strengthen her monitoring procedures. Also, the tenant?s files will be reviewed in accordance with the recommendation received.Responsible Person Mrs. Mariela Caraballo, Federal Department Coordinator
2021-009
The Municipality did not submit, in a timely manner, to the Federal Audit Clearinghouse, the Single Audit Reporting package for the fiscal year ending on June 30, 2022. The due date for this report was no later than March 31, 2023.
Show full finding ▾Hide full finding ▴The Municipality did not submit, in a timely manner, to the Federal Audit Clearinghouse, the Single Audit Reporting package for the fiscal year ending on June 30, 2022. The due date for this report was no later than March 31, 2023.
Finding Reference 2022-008Federal Agency: All Major Programs and ClusterFederal Program Title andALN:Compliance Requirement: Single Audit ActType of finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC)View of Responsible Official and Planned Corrective Action PlanThe Finance and Budget Department will take the necessaries measurements to achieve that the single audit report of the fiscal year 2022-2023 be submitted to the Federal Audit Clearinghouse in a timely manner.Implementation Date March 31, 2024Responsible Person Mr. Efren Ruberte, Finance and Budget Director
FAC accepted this audit on August 14, 2022 — management decision was due February 14, 2023.
Finding Reference 2021-007 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and ALN Number: Section 8 Housing Choice Vouchers (ALN No. 14.871) Compliance Requirement: Elegibility (E) Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2019-009, 2018-010 and 2017-009. Statement of Condition We performed an eligibility test and examined a sample of twenty-five (25) participant files. The following summarizes the deficiencies found: a) In three (3) cases the income of the participant is different in the HUD50058- Family Report. b) In seven (7) cases of new participants, the PHA not maintained the Waiting List and in accordance with PHA?s applicant policies. Criteria 24 CFR section 982.516 (a) (2) states that the PHA must obtain and document in the tenant file third-party verification of the following factors, or document in the tenant file why third party verification was not available: (i) Reported family annual income; (ii) the value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. 24 CFR Subpart E Sections 982.201 through 982.207 states the waiting list procedures and that the selection from the waiting list generally occurs when the PHA notifies a family, whose names reaches the top of the waiting list, to come in to verify eligibility for admission. The PHA?s administrative plan states that, except for special admissions, participant will be selected from the PHA waiting list. The PHA must select participants from the waiting list on a first-come, first-served basis, in accordance with this same plan, which includes equal opportunity. Also, the Municipality will maintain information that permits proper selection from the waiting list. Cause of Condition The Municipality controls and procedures failed to assure that the participants were selected from the top of the waiting list according with the PHA?s applicant selection policies. Effect of Condition The Municipality is not in compliance with 24 CFR Section 982.516 (A) and Subpart E Sections 982.201 through 982.207 and with the PHA?s administrative plan. Recommendation We recommend management to improve monitoring procedures to assure that the participants are admitted to the program or are provided the opportunity to be admitted to the program according with the PHA administrative plan.
Show full finding ▾Hide full finding ▴Finding Reference 2021-007 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and ALN Number: Section 8 Housing Choice Vouchers (ALN No. 14.871) Compliance Requirement: Elegibility (E) Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2019-009, 2018-010 and 2017-009. Statement of Condition We performed an eligibility test and examined a sample of twenty-five (25) participant files. The following summarizes the deficiencies found: a) In three (3) cases the income of the participant is different in the HUD50058- Family Report. b) In seven (7) cases of new participants, the PHA not maintained the Waiting List and in accordance with PHA?s applicant policies. Criteria 24 CFR section 982.516 (a) (2) states that the PHA must obtain and document in the tenant file third-party verification of the following factors, or document in the tenant file why third party verification was not available: (i) Reported family annual income; (ii) the value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. 24 CFR Subpart E Sections 982.201 through 982.207 states the waiting list procedures and that the selection from the waiting list generally occurs when the PHA notifies a family, whose names reaches the top of the waiting list, to come in to verify eligibility for admission. The PHA?s administrative plan states that, except for special admissions, participant will be selected from the PHA waiting list. The PHA must select participants from the waiting list on a first-come, first-served basis, in accordance with this same plan, which includes equal opportunity. Also, the Municipality will maintain information that permits proper selection from the waiting list. Cause of Condition The Municipality controls and procedures failed to assure that the participants were selected from the top of the waiting list according with the PHA?s applicant selection policies. Effect of Condition The Municipality is not in compliance with 24 CFR Section 982.516 (A) and Subpart E Sections 982.201 through 982.207 and with the PHA?s administrative plan. Recommendation We recommend management to improve monitoring procedures to assure that the participants are admitted to the program or are provided the opportunity to be admitted to the program according with the PHA administrative plan.
As part of our corrective action plan, the Program?s supervisor will strengthen her monitoring procedures. Also, the tenant?s files will be reviewed in accordance with the recommendation received. Implementation Date: During the 2022-2023 fiscal year Responsible Persons: Mrs. Brenda Irizarry Federal Program Supervisor
Finding Reference 2021-008 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and ALN Number: Section 8 Housing Choice Vouchers (ALN No. 14.871) Compliance Requirement: Reporting ? Financial Reporting (MW) Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2020-009, 2019-009, 2018-010 and 2017-009. Statement of Condition During our audit, we noted that the Program did not maintain an adequate set of accounting records for the Section 8 Housing Choice Vouchers to fairly present the financial position of the program and results of its operations. The financial information reported in Voucher Management System (VMS) is based on accounting information compiled from different sources and not from a complete set of accounting records. Criteria 24 CFR Subpart C, Part 85.20 (b) (2) states that the grantees and sub grantees must maintain records which adequately identify the source and application of funds, provided for financially-assisted activities. These records must contain information pertaining to grant or sub grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income. 24 CFR Subpart D Section 982.158 (a), established that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be in the form required by HUD, including requirements governing computerized or electronic forms or record-keeping. The municipality must comply with the financial reporting requirements in 24 CFR part 5, subpart K. The financial management system of other grantees and sub-grantees must meet the following standards: ? Financial reporting: Accurate, current, and complete disclosure of the financial results of financially assisted activities must be made in accordance with the financial reporting requirements of the grant or sub-grant. ? Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or sub-grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income Cause of Condition Adequate internal controls and proper monitoring procedures do not exist to ensure the maintenance of a complete set of accounting records as required by the Program?s regulations and grant agreement. Also, the accounting personnel does not possess the adequate training to ensure a proper recognition of the Program?s financial transactions Effect of Condition The Program?s accounting system did not provide updated and complete financial information that present the financial position and the result of operations and the change in fund balances. Such information is necessary to take management decisions. In addition, the Program's reports related to federal funding may be misleading for internal management decision making and for the reliability of external financial reporting. As consequence, it?s not submitted on time. Recommendation Management should take necessary steps to establish and maintaining proper internal controls and periodic monitoring procedures to ensure the correct recognition of the Program?s financial and budgetary transactions in a complete set of accounting records, using the double-entry system. The Program must give financial training to the personnel in charge of the accounting record-keeping and preparation of the financial reports to ascertain that: (1) the accounting system complies with state and federal laws, (2) all the transactions related to assets, liabilities, revenues and expenditures is recorded and reconciled in a timely manner.
Show full finding ▾Hide full finding ▴Finding Reference 2021-008 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and ALN Number: Section 8 Housing Choice Vouchers (ALN No. 14.871) Compliance Requirement: Reporting ? Financial Reporting (MW) Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2020-009, 2019-009, 2018-010 and 2017-009. Statement of Condition During our audit, we noted that the Program did not maintain an adequate set of accounting records for the Section 8 Housing Choice Vouchers to fairly present the financial position of the program and results of its operations. The financial information reported in Voucher Management System (VMS) is based on accounting information compiled from different sources and not from a complete set of accounting records. Criteria 24 CFR Subpart C, Part 85.20 (b) (2) states that the grantees and sub grantees must maintain records which adequately identify the source and application of funds, provided for financially-assisted activities. These records must contain information pertaining to grant or sub grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income. 24 CFR Subpart D Section 982.158 (a), established that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be in the form required by HUD, including requirements governing computerized or electronic forms or record-keeping. The municipality must comply with the financial reporting requirements in 24 CFR part 5, subpart K. The financial management system of other grantees and sub-grantees must meet the following standards: ? Financial reporting: Accurate, current, and complete disclosure of the financial results of financially assisted activities must be made in accordance with the financial reporting requirements of the grant or sub-grant. ? Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or sub-grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income Cause of Condition Adequate internal controls and proper monitoring procedures do not exist to ensure the maintenance of a complete set of accounting records as required by the Program?s regulations and grant agreement. Also, the accounting personnel does not possess the adequate training to ensure a proper recognition of the Program?s financial transactions Effect of Condition The Program?s accounting system did not provide updated and complete financial information that present the financial position and the result of operations and the change in fund balances. Such information is necessary to take management decisions. In addition, the Program's reports related to federal funding may be misleading for internal management decision making and for the reliability of external financial reporting. As consequence, it?s not submitted on time. Recommendation Management should take necessary steps to establish and maintaining proper internal controls and periodic monitoring procedures to ensure the correct recognition of the Program?s financial and budgetary transactions in a complete set of accounting records, using the double-entry system. The Program must give financial training to the personnel in charge of the accounting record-keeping and preparation of the financial reports to ascertain that: (1) the accounting system complies with state and federal laws, (2) all the transactions related to assets, liabilities, revenues and expenditures is recorded and reconciled in a timely manner.
The Program?s Management has an accounting program (Rock Solid System - SIMA), which contains adequate procedures for the timely conciliation of federal funds reporting with accounting records and to produce reliable financial data. Also, the acting Finance and Budget Director will discuss the recommendation included in this finding with the Program?s Management in order to ensure its complete implementation. A follow-up procedure will be established until the corrective action has been completed. Implementation Date: During the 2022-2023 fiscal year Responsible Persons: Mr. Efren Ruberte Finance and Budget Director
2020-009
Finding Reference 2021-009 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and ALN Number: Section 8 Housing Choice Vouchers (ALN No. 14.871) Compliance Requirement: Special Test ? Rolling Forward Equity Balances Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2020-010, 2019-010 and 2018-011. Statement of Condition As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Administrative Fee Equity and HAP Equity were calculated. The accountant didn't provide a monthly detail that reconciled with the information submitted in the VMS. In addition, the amounts presented in the VMS at June 30, 2021, do not reconcile with the amounts presented in the Financial Data Schedule (FDS). Criteria 24 CFR 982.158 (a) states that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be form required by HUD, including requirements governing computerized or electronic forms of record-keeping. The must comply with the financial reporting requirements in 24 CFR Part 5, Subpart H. Cause of Condition The program accountants do not reconcile the HAP and Administrative Fee Equity balances monthly. Effect of Condition The Municipality did not have proper accounting records to allow them maintain complete and accurate to detect and correct accounting errors in a timely manner. Recommendation We recommend management to prepare the bank conciliations timely and reconcile on a monthly basis the HAP and Administrative Fee equity balances and document it. Questioned Costs None
Show full finding ▾Hide full finding ▴Finding Reference 2021-009 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and ALN Number: Section 8 Housing Choice Vouchers (ALN No. 14.871) Compliance Requirement: Special Test ? Rolling Forward Equity Balances Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2020-010, 2019-010 and 2018-011. Statement of Condition As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Administrative Fee Equity and HAP Equity were calculated. The accountant didn't provide a monthly detail that reconciled with the information submitted in the VMS. In addition, the amounts presented in the VMS at June 30, 2021, do not reconcile with the amounts presented in the Financial Data Schedule (FDS). Criteria 24 CFR 982.158 (a) states that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be form required by HUD, including requirements governing computerized or electronic forms of record-keeping. The must comply with the financial reporting requirements in 24 CFR Part 5, Subpart H. Cause of Condition The program accountants do not reconcile the HAP and Administrative Fee Equity balances monthly. Effect of Condition The Municipality did not have proper accounting records to allow them maintain complete and accurate to detect and correct accounting errors in a timely manner. Recommendation We recommend management to prepare the bank conciliations timely and reconcile on a monthly basis the HAP and Administrative Fee equity balances and document it. Questioned Costs None
As part of our corrective action plan, the Program?s supervisor will strengthen her monitoring procedures. Also, the tenant?s files will be reviewed in accordance with the recommendation received. Implementation Date: During the 2022-2023 fiscal year Responsible Persons: Mrs. Brenda Irizarry Federal Program Supervisor Mr. Efren Ruberte Finance and Budget Director
2020-010
FAC accepted this audit on June 1, 2021 — management decision was due December 1, 2021.
Finding Reference 2020-009 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Reporting ? Financial Reporting (MW) Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2019-009, 2018-010 and 2017-009. Statement of Condition During our audit, we noted that the Program did not maintain an adequate set of accounting records for the Section 8 Housing Choice Vouchers to fairly present the financial position of the program and results of its operations. The financial information reported in Voucher Management System (VMS) is based on accounting information compiled from different sources and not from a complete set of accounting records. Criteria 24 CFR Subpart C, Part 85.20 (b) (2) states that the grantees and sub grantees must maintain records which adequately identify the source and application of funds, provided for financially-assisted activities. These records must contain information pertaining to grant or sub grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income. 24 CFR Subpart D Section 982.158 (a), established that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be in the form required by HUD, including requirements governing computerized or electronic forms or record-keeping. The municipality must comply with the financial reporting requirements in 24 CFR part 5, subpart K. The financial management system of other grantees and sub-grantees must meet the following standards: ? Financial reporting: Accurate, current, and complete disclosure of the financial results of financially assisted activities must be made in accordance with the financial reporting requirements of the grant or sub-grant. ? Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or sub-grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income. Cause of Condition Adequate internal controls and proper monitoring procedures do not exist to ensure the maintenance of a complete set of accounting records as required by the Program?s regulations and grant agreement. Also, the accounting personnel does not possess the adequate training to ensure a proper recognition of the Program?s financial transactions. Effect of Condition The Program?s accounting system did not provide updated and complete financial information that present the financial position and the result of operations and the change in fund balances. Such information is necessary to take management decisions. In addition, the Program's reports related to federal funding may be misleading for internal management decision making and for the reliability of external financial reporting. As consequence, it?s not submitted on time. Recommendation Management should take necessary steps to establish and maintaining proper internal controls and periodic monitoring procedures to ensure the correct recognition of the Program?s financial and budgetary transactions in a complete set of accounting records, using the double-entry system. The Program must give financial training to the personnel in charge of the accounting record-keeping and preparation of the financial reports to ascertain that: (1) the accounting system complies with state and federal laws, (2) all the transactions related to assets, liabilities, revenues and expenditures is recorded and reconciled in a timely manner. Questioned Costs None
Show full finding ▾Hide full finding ▴Finding Reference 2020-009 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Reporting ? Financial Reporting (MW) Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2019-009, 2018-010 and 2017-009. Statement of Condition During our audit, we noted that the Program did not maintain an adequate set of accounting records for the Section 8 Housing Choice Vouchers to fairly present the financial position of the program and results of its operations. The financial information reported in Voucher Management System (VMS) is based on accounting information compiled from different sources and not from a complete set of accounting records. Criteria 24 CFR Subpart C, Part 85.20 (b) (2) states that the grantees and sub grantees must maintain records which adequately identify the source and application of funds, provided for financially-assisted activities. These records must contain information pertaining to grant or sub grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income. 24 CFR Subpart D Section 982.158 (a), established that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be in the form required by HUD, including requirements governing computerized or electronic forms or record-keeping. The municipality must comply with the financial reporting requirements in 24 CFR part 5, subpart K. The financial management system of other grantees and sub-grantees must meet the following standards: ? Financial reporting: Accurate, current, and complete disclosure of the financial results of financially assisted activities must be made in accordance with the financial reporting requirements of the grant or sub-grant. ? Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or sub-grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income. Cause of Condition Adequate internal controls and proper monitoring procedures do not exist to ensure the maintenance of a complete set of accounting records as required by the Program?s regulations and grant agreement. Also, the accounting personnel does not possess the adequate training to ensure a proper recognition of the Program?s financial transactions. Effect of Condition The Program?s accounting system did not provide updated and complete financial information that present the financial position and the result of operations and the change in fund balances. Such information is necessary to take management decisions. In addition, the Program's reports related to federal funding may be misleading for internal management decision making and for the reliability of external financial reporting. As consequence, it?s not submitted on time. Recommendation Management should take necessary steps to establish and maintaining proper internal controls and periodic monitoring procedures to ensure the correct recognition of the Program?s financial and budgetary transactions in a complete set of accounting records, using the double-entry system. The Program must give financial training to the personnel in charge of the accounting record-keeping and preparation of the financial reports to ascertain that: (1) the accounting system complies with state and federal laws, (2) all the transactions related to assets, liabilities, revenues and expenditures is recorded and reconciled in a timely manner. Questioned Costs None
The Program?s Management has an accounting program (Rock Solid System - SIMA), which contains adequate procedures for the timely conciliation of federal funds reporting with accounting records and to produce reliable financial data. Also, the acting Finance and Budget Director will discuss the recommendation included in this finding with the Program?s Management in order to ensure its complete implementation. A follow-up procedure will be established until the corrective action has been completed. Implementation Date: During the 2021-2022 fiscal year Responsible Persons: Mr. Efren Ruberte Finance and Budget Director
2019-009
Finding Reference 2020-010 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Special Test ? Rolling Forward Equity Balances Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2019-010 and 2018-011. Statement of Condition As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Administrative Fee Equity and HAP Equity were calculated. The accountant didn't provide a monthly detail that reconciled with the information submitted in the VMS. In addition, the amounts presented in the VMS at June 30, 2019, do not reconcile with the amounts presented in the Financial Data Schedule (FDS). Criteria 24 CFR 982.158 (a) states that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be form required by HUD, including requirements governing computerized or electronic forms of record-keeping. The must comply with the financial reporting requirements in 24 CFR Part 5, Subpart H. Cause of Condition The program accountants do not reconcile the HAP and Administrative Fee Equity balances monthly. Effect of Condition The Municipality did not have proper accounting records to allow them maintain complete and accurate to detect and correct accounting errors in a timely manner. Recommendation We recommend management to prepare the bank conciliations timely, and reconcile on a monthly basis the HAP and Administrative Fee equity balances and document it. Questioned Costs None
Show full finding ▾Hide full finding ▴Finding Reference 2020-010 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Special Test ? Rolling Forward Equity Balances Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2019-010 and 2018-011. Statement of Condition As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Administrative Fee Equity and HAP Equity were calculated. The accountant didn't provide a monthly detail that reconciled with the information submitted in the VMS. In addition, the amounts presented in the VMS at June 30, 2019, do not reconcile with the amounts presented in the Financial Data Schedule (FDS). Criteria 24 CFR 982.158 (a) states that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be form required by HUD, including requirements governing computerized or electronic forms of record-keeping. The must comply with the financial reporting requirements in 24 CFR Part 5, Subpart H. Cause of Condition The program accountants do not reconcile the HAP and Administrative Fee Equity balances monthly. Effect of Condition The Municipality did not have proper accounting records to allow them maintain complete and accurate to detect and correct accounting errors in a timely manner. Recommendation We recommend management to prepare the bank conciliations timely, and reconcile on a monthly basis the HAP and Administrative Fee equity balances and document it. Questioned Costs None
As part of our corrective action plan, the Program?s supervisor will strengthen her monitoring procedures. Also, the tenant?s files will be reviewed in accordance with the recommendation received. Implementation Date: During the 2021-2022 fiscal year Responsible Persons: Mrs. Brenda Irizarry Federal Program Supervisor Mr. Efren Ruberte Finance and Budget Director
2019-010
FAC accepted this audit on March 27, 2020 — management decision was due September 27, 2020.
Finding Reference 2019-007 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Eligibility for Individuals Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) Statement of Condition During our verification of twenty five (25) participant?s files, related to Section 8 Housing Choice Vouchers, we noted: In twenty (20) participants files the program did not use the actualized HUD fair market rent tables at the time of Housing Assistance Payment Calculation. As result, the program paid an incorrect HAP to the owner or an incorrect utility allowance to the participant. Criteria Code of Federal Regulations 24, section 982.503 established how the PHA must determine and use the payment standard. Code of Federal Regulations 24, Section 982.505 establishes the procedures to follow in order to calculate the Housing Assistance Payment. The Housing Choice Voucher Guidebook, Chapter Six (6) establishes procedures for the HAP?s calculation. Cause of Condition The Municipality internal control and procedures failed to assure that the Housing Payment Standard used in the Family Report calculation is in accordance with the actualized HUD Fair Market Rent tables. Effect of Condition The Municipality is not in compliance with the Code of Federal Regulations 24, Sections 982.503 and 982.505. Recommendation We recommend the PHA to give instructions to program staff to assure al participants HAP are calculated using actualized fair market rent tables to establish the payment standard. Questioned Costs None
Show full finding ▾Hide full finding ▴Finding Reference 2019-007 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Eligibility for Individuals Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) Statement of Condition During our verification of twenty five (25) participant?s files, related to Section 8 Housing Choice Vouchers, we noted: In twenty (20) participants files the program did not use the actualized HUD fair market rent tables at the time of Housing Assistance Payment Calculation. As result, the program paid an incorrect HAP to the owner or an incorrect utility allowance to the participant. Criteria Code of Federal Regulations 24, section 982.503 established how the PHA must determine and use the payment standard. Code of Federal Regulations 24, Section 982.505 establishes the procedures to follow in order to calculate the Housing Assistance Payment. The Housing Choice Voucher Guidebook, Chapter Six (6) establishes procedures for the HAP?s calculation. Cause of Condition The Municipality internal control and procedures failed to assure that the Housing Payment Standard used in the Family Report calculation is in accordance with the actualized HUD Fair Market Rent tables. Effect of Condition The Municipality is not in compliance with the Code of Federal Regulations 24, Sections 982.503 and 982.505. Recommendation We recommend the PHA to give instructions to program staff to assure al participants HAP are calculated using actualized fair market rent tables to establish the payment standard. Questioned Costs None
We recommend management to give instructions to program staff to assure all participants HAP are calculated using actualized fair market rent tables to establish the payment standard. Implementation Date: During the 2020-2021 fiscal year Responsible Persons: Mrs. Berlian Torres Federal Program Supervisor
Finding Reference 2019-008 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Special Tests and Provisions (N) ? Housing Quality Standards Enforcement Type of finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2018-009, 2017-008, and 2016-012. Statement of Condition During our Housing Quality Standard test, we noticed that the Municipality did not perform supervisory quality control HQS inspections as required by Federal Regulation. Criteria Code of Federal Regulations 24, Subpart I, Section 982.405 (b) states that the Municipality must conduct supervisory quality control HQS inspections. Also, 24 CFR Subpart A, Section 985.2 (b) states in order to conduct the supervisory quality control HQS inspection, the Municipality must select an annual sample of files records drawn in a unbiased manner and have them reviewed by a Municipality supervisor (or by another qualified person other than the one who performed the original work) to determine if the work documented conforms to program requirements). Cause of Condition The Municipality did not perform supervisory quality control HQS inspections as required by federal regulation. Effect of Condition The Municipality does not comply with 24 CFR, Subpart I, Section 982.405(b), and Subpart A, Section 985.2(b). Recommendation We recommend management to implement measures for necessary procedures to make sure that the inspections are performed in accordance to, and in compliance with federal requirements. Questioned Costs None
Show full finding ▾Hide full finding ▴Finding Reference 2019-008 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Special Tests and Provisions (N) ? Housing Quality Standards Enforcement Type of finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2018-009, 2017-008, and 2016-012. Statement of Condition During our Housing Quality Standard test, we noticed that the Municipality did not perform supervisory quality control HQS inspections as required by Federal Regulation. Criteria Code of Federal Regulations 24, Subpart I, Section 982.405 (b) states that the Municipality must conduct supervisory quality control HQS inspections. Also, 24 CFR Subpart A, Section 985.2 (b) states in order to conduct the supervisory quality control HQS inspection, the Municipality must select an annual sample of files records drawn in a unbiased manner and have them reviewed by a Municipality supervisor (or by another qualified person other than the one who performed the original work) to determine if the work documented conforms to program requirements). Cause of Condition The Municipality did not perform supervisory quality control HQS inspections as required by federal regulation. Effect of Condition The Municipality does not comply with 24 CFR, Subpart I, Section 982.405(b), and Subpart A, Section 985.2(b). Recommendation We recommend management to implement measures for necessary procedures to make sure that the inspections are performed in accordance to, and in compliance with federal requirements. Questioned Costs None
As part of our corrective action plan, the Program?s supervisor will strengthen her monitoring procedures. Also, the tenant?s files will be reviewed in accordance with the recommendation received. Implementation Date: During the 2020-2021 fiscal year Responsible Persons: Mrs. Berlian Torres Federal Program Supervisor Mr. Luis A. Collado Ruiz Finance and Budget Director
2018-009
Finding Reference 2019-009 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Reporting ? Financial Reporting (MW) Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2018-010 and 2017-009. Statement of Condition During our audit, we noted that the Program did not maintain an adequate set of accounting records for the Section 8 Housing Choice Vouchers to fairly present the financial position of the program and results of its operations. The financial information reported in Voucher Management System (VMS) is based on accounting information compiled from different sources and not from a complete set of accounting records. Criteria 24 CFR Subpart C, Part 85.20 (b) (2) states that the grantees and sub grantees must maintain records which adequately identify the source and application of funds, provided for financially-assisted activities. These records must contain information pertaining to grant or sub grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income. 24 CFR Subpart D Section 982.158 (a), established that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be in the form required by HUD, including requirements governing computerized or electronic forms or record-keeping. The municipality must comply with the financial reporting requirements in 24 CFR part 5, subpart K. The financial management system of other grantees and sub-grantees must meet the following standards: ? Financial reporting: Accurate, current, and complete disclosure of the financial results of financially assisted activities must be made in accordance with the financial reporting requirements of the grant or sub-grant. ? Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or sub-grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income. Cause of Condition Adequate internal controls and proper monitoring procedures do not exist to ensure the maintenance of a complete set of accounting records as required by the Program?s regulations and grant agreement. Also, the accounting personnel does not possess the adequate training to ensure a proper recognition of the Program?s financial transactions. Effect of Condition The Program?s accounting system did not provide updated and complete financial information that present the financial position and the result of operations and the change in fund balances. Such information is necessary to take management decisions. In addition, the Program's reports related to federal funding may be misleading for internal management decision making and for the reliability of external financial reporting. As consequence, it?s not submitted on time. Recommendation Management should take necessary steps to establish and maintaining proper internal controls and periodic monitoring procedures to ensure the correct recognition of the Program?s financial and budgetary transactions in a complete set of accounting records, using the double-entry system. The Program must give financial training to the personnel in charge of the accounting record-keeping and preparation of the financial reports to ascertain that: (1) the accounting system complies with state and federal laws, (2) all the transactions related to assets, liabilities, revenues and expenditures is recorded and reconciled in a timely manner. Questioned Costs None
Show full finding ▾Hide full finding ▴Finding Reference 2019-009 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Reporting ? Financial Reporting (MW) Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2018-010 and 2017-009. Statement of Condition During our audit, we noted that the Program did not maintain an adequate set of accounting records for the Section 8 Housing Choice Vouchers to fairly present the financial position of the program and results of its operations. The financial information reported in Voucher Management System (VMS) is based on accounting information compiled from different sources and not from a complete set of accounting records. Criteria 24 CFR Subpart C, Part 85.20 (b) (2) states that the grantees and sub grantees must maintain records which adequately identify the source and application of funds, provided for financially-assisted activities. These records must contain information pertaining to grant or sub grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income. 24 CFR Subpart D Section 982.158 (a), established that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be in the form required by HUD, including requirements governing computerized or electronic forms or record-keeping. The municipality must comply with the financial reporting requirements in 24 CFR part 5, subpart K. The financial management system of other grantees and sub-grantees must meet the following standards: ? Financial reporting: Accurate, current, and complete disclosure of the financial results of financially assisted activities must be made in accordance with the financial reporting requirements of the grant or sub-grant. ? Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or sub-grant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income. Cause of Condition Adequate internal controls and proper monitoring procedures do not exist to ensure the maintenance of a complete set of accounting records as required by the Program?s regulations and grant agreement. Also, the accounting personnel does not possess the adequate training to ensure a proper recognition of the Program?s financial transactions. Effect of Condition The Program?s accounting system did not provide updated and complete financial information that present the financial position and the result of operations and the change in fund balances. Such information is necessary to take management decisions. In addition, the Program's reports related to federal funding may be misleading for internal management decision making and for the reliability of external financial reporting. As consequence, it?s not submitted on time. Recommendation Management should take necessary steps to establish and maintaining proper internal controls and periodic monitoring procedures to ensure the correct recognition of the Program?s financial and budgetary transactions in a complete set of accounting records, using the double-entry system. The Program must give financial training to the personnel in charge of the accounting record-keeping and preparation of the financial reports to ascertain that: (1) the accounting system complies with state and federal laws, (2) all the transactions related to assets, liabilities, revenues and expenditures is recorded and reconciled in a timely manner. Questioned Costs None
The Program?s Management has an accounting program (Rock Solid System - SIMA), which contains adequate procedures for the timely conciliation of federal funds reporting with accounting records and to produce reliable financial data. Also, the acting Finance and Budget Director will discuss the recommendation included in this finding with the Program?s Management in order to ensure its complete implementation. A follow-up procedure will be established until the corrective action has been completed. Implementation Date: During the 2020-2021 fiscal year Responsible Persons: Mr. Luis A. Collado Ruiz Finance and Budget Director
2018-010
Finding Reference 2019-010 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Special Test ? Rolling Forward Equity Balances Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2018-011. Statement of Condition As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Administrative Fee Equity and HAP Equity were calculated. The accountant didn't provide a monthly detail that reconciled with the information submitted in the VMS. In addition, the amounts presented in the VMS at June 30, 2019, do not reconcile with the amounts presented in the Financial Data Schedule (FDS). Criteria 24 CFR 982.158 (a) states that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be form required by HUD, including requirements governing computerized or electronic forms of record-keeping. The must comply with the financial reporting requirements in 24 CFR Part 5, Subpart H. Cause of Condition The program accountants do not reconcile the HAP and Administrative Fee Equity balances monthly. Effect of Condition The Municipality did not have proper accounting records to allow them maintain complete and accurate to detect and correct accounting errors in a timely manner. Recommendation We recommend management to prepare the bank conciliations timely, and reconcile on a monthly basis the HAP and Administrative Fee equity balances and document it. Questioned Costs None
Show full finding ▾Hide full finding ▴Finding Reference 2019-010 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title and CFDA Number: Section 8 Housing Choice Vouchers (CFDA No. 14.871) Compliance Requirement: Special Test ? Rolling Forward Equity Balances Type of finding: Material Weakness in Internal Control (MW), Instance of Noncompliance (NC) This finding is similar to prior-year finding(s) 2018-011. Statement of Condition As part of our audit procedures over the monthly submitted reports, Voucher Management System (VMS), we required evidence of how the Administrative Fee Equity and HAP Equity were calculated. The accountant didn't provide a monthly detail that reconciled with the information submitted in the VMS. In addition, the amounts presented in the VMS at June 30, 2019, do not reconcile with the amounts presented in the Financial Data Schedule (FDS). Criteria 24 CFR 982.158 (a) states that the PHA must maintain complete and accurate accounts and other records for the program in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The records must be form required by HUD, including requirements governing computerized or electronic forms of record-keeping. The must comply with the financial reporting requirements in 24 CFR Part 5, Subpart H. Cause of Condition The program accountants do not reconcile the HAP and Administrative Fee Equity balances monthly. Effect of Condition The Municipality did not have proper accounting records to allow them maintain complete and accurate to detect and correct accounting errors in a timely manner. Recommendation We recommend management to prepare the bank conciliations timely, and reconcile on a monthly basis the HAP and Administrative Fee equity balances and document it. Questioned Costs None
As part of our corrective action plan, the Program?s supervisor will strengthen her monitoring procedures. Also, the tenant?s files will be reviewed in accordance with the recommendation received. Implementation Date: During the 2020-2021 fiscal year Responsible Persons: Mrs. Berlian Torres Federal Program Supervisor Mr. Luis A. Collado Ruiz Finance and Budget Director
2018-011
FAC accepted this audit on March 29, 2019 — management decision was due September 29, 2019.
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2017-008
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2017-009
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2017-010
FAC accepted this audit on October 31, 2018 — management decision was due May 1, 2019.
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2016-012
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FAC accepted this audit on July 11, 2017 — management decision was due January 11, 2018.
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