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Autonomous Municipality of Toa BajaLocal Government

EIN: 660433536

UEI: VPAWVFBB7GH5

Audited by: LOPEZ VEGA CPA PSC

Oversight agency: 21 [Department of the Treasury]

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Data as of September 2, 2026

Autonomous Municipality of Toa Baja10 audit years13 findings3 repeat
10
Audit Years
13
Total Findings
3
Repeat Findings
$18.2M
Federal Awards Expended (FY 2025)

FY 2025-06-30

UNMODIFIED OPINION, QUALIFIED OPINIONMATERIAL NONCOMPLIANCE DISCLOSED$18,152,483 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 24, 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 24, 2026 (19 days from today).

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FY 2024-06-30

UNMODIFIED OPINION, QUALIFIED OPINIONMATERIAL NONCOMPLIANCE DISCLOSED$20,092,312 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.

FY 2023-06-30

UNMODIFIED OPINION, QUALIFIED OPINIONMATERIAL NONCOMPLIANCE DISCLOSED$13,619,781 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.

FY 2022-06-30

UNMODIFIED OPINION, QUALIFIED OPINIONMATERIAL NONCOMPLIANCE DISCLOSED$8,899,827 federal awards expendedNo findings recorded this year

FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.

FY 2021-06-30

UNMODIFIED OPINION, QUALIFIED OPINIONMATERIAL NONCOMPLIANCE DISCLOSED$6,788,573 federal awards expendedNo findings recorded this year

FAC accepted this audit on April 4, 2022 — management decision was due October 4, 2022.

FY 2020-06-30

UNMODIFIED OPINION, QUALIFIED OPINIONGOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$8,617,373 federal awards expendedNo findings recorded this year

FAC accepted this audit on May 20, 2021 — management decision was due November 20, 2021.

FY 2019-06-30

UNMODIFIED OPINION, QUALIFIED OPINIONGOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$4,783,909 federal awards expendedNo findings recorded this year

FAC accepted this audit on April 28, 2020 — management decision was due October 28, 2020.

FY 2018-06-30

UNMODIFIED OPINION, DISCLAIMER OF OPINIONGOING CONCERNMATERIAL NONCOMPLIANCE DISCLOSED$5,567,471 federal awards expended

FAC accepted this audit on March 29, 2019 — management decision was due September 29, 2019.

2018-006
Equipment & Real Property
MATERIAL WEAKNESSOTHER MATTERS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2017-06-30

DISCLAIMER OF OPINIONMATERIAL NONCOMPLIANCE DISCLOSED$6,853,485 federal awards expended

FAC accepted this audit on November 18, 2018 — management decision was due May 18, 2019.

2017-009
Cost Allowability
MATERIAL WEAKNESSQUESTIONED COSTSOTHER MATTERS

GSA_MIGRATION

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GSA_MIGRATION

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2017-010
Reporting
MATERIAL WEAKNESSMODIFIED OPINION

GSA_MIGRATION

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GSA_MIGRATION

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2017-011
Activities Allowed or Unallowed
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2016-013

GSA_MIGRATION

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2016-013

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2017-012
Matching, Level of Effort, Earmarking
MATERIAL WEAKNESSMODIFIED OPINION

GSA_MIGRATION

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GSA_MIGRATION

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2017-013
Matching, Level of Effort, Earmarking
MODIFIED OPINIONSIGNIFICANT DEFICIENCY

GSA_MIGRATION

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GSA_MIGRATION

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2017-014
Reporting
MATERIAL WEAKNESSMODIFIED OPINION

GSA_MIGRATION

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FY 2016-06-30

DISCLAIMER OF OPINIONMATERIAL NONCOMPLIANCE DISCLOSED$14,201,588 federal awards expended

FAC accepted this audit on December 20, 2017 — management decision was due June 20, 2018.

2016-009
Reporting
MODIFIED OPINIONSIGNIFICANT DEFICIENCY

GSA_MIGRATION

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GSA_MIGRATION

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GSA_MIGRATION

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2016-010
Activities Allowed or Unallowed
MATERIAL WEAKNESSMODIFIED OPINIONREPEAT OF 2015-004QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

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2015-004

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2016-011
Reporting
MODIFIED OPINIONSIGNIFICANT DEFICIENCY

GSA_MIGRATION

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GSA_MIGRATION

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GSA_MIGRATION

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2016-012
Activities Allowed or Unallowed
MATERIAL WEAKNESSREPEAT OF 2015-005QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

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2015-005

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2016-013
Activities Allowed or Unallowed
MATERIAL WEAKNESSMODIFIED OPINIONQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

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GSA_MIGRATION

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2016-014
Procurement & Suspension/Debarment
MODIFIED OPINIONSIGNIFICANT DEFICIENCY

GSA_MIGRATION

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GSA_MIGRATION

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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.

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