MUNICIPALITY OF VIEQUES

EIN: 660433538

UEI: DVZMH94NUKX6

Data as of August 23, 2026

MUNICIPALITY OF VIEQUES9 audit years12 findings7 repeat
9
Audit Years
12
Total Findings
7
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on February 5, 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 August 5, 2026 (19 days ago).

What is a management decision? →
2024-003
Reporting
MATERIAL WEAKNESSREPEAT

The Municipality did not file the single audit reports and reporting package for the year ended June 30, 2023, to the Federal Clearinghouse during the required filing deadline period.

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The Municipality did not file the single audit reports and reporting package for the year ended June 30, 2023, to the Federal Clearinghouse during the required filing deadline period.

Corrective Action Plan

The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date

Prior Finding References

2023-003

About Reporting →
2024-004
Reporting
MATERIAL WEAKNESSREPEAT

The Municipality has not complied with the filing of Financial Reports of Revenue and Expenditures on time.

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Full finding narrative

The Municipality has not complied with the filing of Financial Reports of Revenue and Expenditures on time.

Corrective Action Plan

The Municipality should streghten control procedures to assure that the financial Reports are prepared and timely filed.

Prior Finding References

2023-004

About Reporting →

FY 2023-06-30

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

2023-003
Reporting
MATERIAL WEAKNESSREPEAT

The Municipality did not file the single audit reports and reporting package for the year ended June 30, 2023, to the Federal Clearinghouse during the required filing deadline period.

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Full finding narrative

The Municipality did not file the single audit reports and reporting package for the year ended June 30, 2023, to the Federal Clearinghouse during the required filing deadline period.

Corrective Action Plan

The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date

Prior Finding References

2022-003

About Reporting →
2023-004
Reporting
MATERIAL WEAKNESS

Financial Quarterly Reports of Revenue and Expenditures by year program, which serve as documentation of the financial status of grants according to the official accounting records, and disclose amounts reported for cash disbursements, federal share of expenditures and federal share of unliquidated expenditures, were filed late.

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Full finding narrative

Financial Quarterly Reports of Revenue and Expenditures by year program, which serve as documentation of the financial status of grants according to the official accounting records, and disclose amounts reported for cash disbursements, federal share of expenditures and federal share of unliquidated expenditures, were filed late.

Corrective Action Plan

The Municipality should streghten control procedures to assure that the financial Reports are prepared and timely filed.

About Reporting →

FY 2022-06-30

FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.

2022-003
Reporting
MATERIAL WEAKNESS

he Municipality did not file the single audit reports and reporting package for the year ended June 30, 2022, to the Federal Clearinghouse during the required filing deadline period.

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Full finding narrative

he Municipality did not file the single audit reports and reporting package for the year ended June 30, 2022, to the Federal Clearinghouse during the required filing deadline period.

Corrective Action Plan

The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date

About Reporting →

FY 2020-06-30

FAC accepted this audit on May 23, 2022 — management decision was due November 23, 2022.

2020-003
Reporting
MATERIAL WEAKNESSREPEAT

FINDING NUMBER #2020-003: LATE SUBMISSION OF SINGLE AUDIT REPORT PACKAGE FEDERAL PROGRAMS: CFDA #97.036 ? Disaster Grant-Public Assistance Program, CFDA #97.030 ? Community Disaster Loans CONDITION: The Municipality did not submitted the single audit reports and reporting package for the year ended June 30, 2020, to the Federal Clearinghouse during the required submission deadline period. This finding was disclosed in years prior to June 30, 2020. CRITERIA: Title 2, Subtitle A, Chapter II, Part 200 named ?Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards? Subpart F- Audit Requirements, under 200.512 ?Report Submission? states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period. The reporting package must include the following: (1) Financial statements and schedule of expenditures of Federal awards discussed in section 200.510 ?Financial Statements?, paragraphs (a) and (b), respectively; (2) Summary schedule of prior audit findings discussed in section 200.511 ?Audit Findings Follow-Up?, paragraph (b) (3) Auditor's report(s) discussed in section 200.515 ?Audit reporting?; and (4) Corrective action plan discussed in section 200.511 ?Audit Findings Follow-Up?, paragraph (c). CONTEXT: the Municipality has not complied in years prior to June 30, 2020, with the reporting package submission deadline. CAUSE: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available before the reporting package submission due date extension of six months, September 30, 2021. Financial information was provided on February 23, 2022. . EFFECT: The Municipality may be subject to sanctions such as: 1. Withholding a percentage of federal awards until the audit is completed satisfactorily, 2. Withholding or disallowing overhead costs, 3. Suspending federal awards until the audit is conducted, 4. Terminating the federal award. RECOMMENDATION: We recommend that the Municipality should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date. QUESTIONED COSTS: None. MANAGEMENT RESPONSE: See corrective action plan.

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Full finding narrative

FINDING NUMBER #2020-003: LATE SUBMISSION OF SINGLE AUDIT REPORT PACKAGE FEDERAL PROGRAMS: CFDA #97.036 ? Disaster Grant-Public Assistance Program, CFDA #97.030 ? Community Disaster Loans CONDITION: The Municipality did not submitted the single audit reports and reporting package for the year ended June 30, 2020, to the Federal Clearinghouse during the required submission deadline period. This finding was disclosed in years prior to June 30, 2020. CRITERIA: Title 2, Subtitle A, Chapter II, Part 200 named ?Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards? Subpart F- Audit Requirements, under 200.512 ?Report Submission? states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period. The reporting package must include the following: (1) Financial statements and schedule of expenditures of Federal awards discussed in section 200.510 ?Financial Statements?, paragraphs (a) and (b), respectively; (2) Summary schedule of prior audit findings discussed in section 200.511 ?Audit Findings Follow-Up?, paragraph (b) (3) Auditor's report(s) discussed in section 200.515 ?Audit reporting?; and (4) Corrective action plan discussed in section 200.511 ?Audit Findings Follow-Up?, paragraph (c). CONTEXT: the Municipality has not complied in years prior to June 30, 2020, with the reporting package submission deadline. CAUSE: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available before the reporting package submission due date extension of six months, September 30, 2021. Financial information was provided on February 23, 2022. . EFFECT: The Municipality may be subject to sanctions such as: 1. Withholding a percentage of federal awards until the audit is completed satisfactorily, 2. Withholding or disallowing overhead costs, 3. Suspending federal awards until the audit is conducted, 4. Terminating the federal award. RECOMMENDATION: We recommend that the Municipality should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date. QUESTIONED COSTS: None. MANAGEMENT RESPONSE: See corrective action plan.

Corrective Action Plan

THE MUNICIPALITY SHOULD STAR THE PROCESS OF COMPILING AND PREPARING DE FINANCIAL INFORMATION TO COMPLETE THE GOVRNMENTAL-WIDE AND GOVERNEMENTAL FUNDS FINANCIAL STATEMENTS AND THE SCHEDULE OF EXPENDITURES AWARDS WITH ENOUGH TIME TO ASSURE THAT SUCH INFORMATIONS AVAILABLE FOR THE AUDIT PROCESS, BEFORE MARCH 31, AND TO PROVIDE IT WITH ENOUGH TIME SO THE AUDIT PROCESS CAN BE COMPLETED BEFORE SUCH DUE DATE.

Prior Finding References

2019-004

About Reporting →

FY 2019-06-30

FAC accepted this audit on September 26, 2021 — management decision was due March 26, 2022.

2019-004
Reporting
MATERIAL WEAKNESSREPEAT

FINDING NUMBER #2019-004: LATE SUBMISSION OF SINGLE AUDIT REPORT PACKAGE FEDERAL PROGRAMS: CFDA #97.036 ? Disaster Grant-Public Assistance Program CONDITION: The Municipality did not submitted the single audit reports and reporting package for the year ended June 30, 2019, to the Federal Clearinghouse during the required submission deadline period. This finding was disclosed in years prior to June 30, 2019. CRITERIA: Title 2, Subtitle A, Chapter II, Part 200 named ?Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards? Subpart F- Audit Requirements, under 200.512 ?Report Submission? states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period. The reporting package must include the following: (1) Financial statements and schedule of expenditures of Federal awards discussed in section 200.510 ?Financial Statements?, paragraphs (a) and (b), respectively; (2) Summary schedule of prior audit findings discussed in section 200.511 ?Audit Findings Follow-Up?, paragraph (b) (3) Auditor's report(s) discussed in section 200.515 ?Audit reporting?; and (4) Corrective action plan discussed in section 200.511 ?Audit Findings Follow-Up?, paragraph (c). CONTEXT: the Municipality has not complied in years prior to June 30, 2019 with the reporting package submission deadline. CAUSE: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available before the reporting package submission due date extension of six months, until December 31, 2020. Data was provided after December 31. EFFECT: The Municipality may be subject to sanctions such as: 1. Withholding a percentage of federal awards until the audit is completed satisfactorily, 2. Withholding or disallowing overhead costs, 3. Suspending federal awards until the audit is conducted, 4. Terminating the federal award. RECOMMENDATION: We recommend that the Municipality should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date. QUESTIONED COSTS: None. MANAGEMENT RESPONSE: See corrective action plan.

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Full finding narrative

FINDING NUMBER #2019-004: LATE SUBMISSION OF SINGLE AUDIT REPORT PACKAGE FEDERAL PROGRAMS: CFDA #97.036 ? Disaster Grant-Public Assistance Program CONDITION: The Municipality did not submitted the single audit reports and reporting package for the year ended June 30, 2019, to the Federal Clearinghouse during the required submission deadline period. This finding was disclosed in years prior to June 30, 2019. CRITERIA: Title 2, Subtitle A, Chapter II, Part 200 named ?Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards? Subpart F- Audit Requirements, under 200.512 ?Report Submission? states that the audit shall be completed and the Data Collection Form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted to the Federal Clearinghouse designated by OMB within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period. The reporting package must include the following: (1) Financial statements and schedule of expenditures of Federal awards discussed in section 200.510 ?Financial Statements?, paragraphs (a) and (b), respectively; (2) Summary schedule of prior audit findings discussed in section 200.511 ?Audit Findings Follow-Up?, paragraph (b) (3) Auditor's report(s) discussed in section 200.515 ?Audit reporting?; and (4) Corrective action plan discussed in section 200.511 ?Audit Findings Follow-Up?, paragraph (c). CONTEXT: the Municipality has not complied in years prior to June 30, 2019 with the reporting package submission deadline. CAUSE: Financial information contained in the Governmental-Wide and Governmental Funds Financial Statements was not available before the reporting package submission due date extension of six months, until December 31, 2020. Data was provided after December 31. EFFECT: The Municipality may be subject to sanctions such as: 1. Withholding a percentage of federal awards until the audit is completed satisfactorily, 2. Withholding or disallowing overhead costs, 3. Suspending federal awards until the audit is conducted, 4. Terminating the federal award. RECOMMENDATION: We recommend that the Municipality should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date. QUESTIONED COSTS: None. MANAGEMENT RESPONSE: See corrective action plan.

Corrective Action Plan

THE MUNICIPALITY SHOULD STAR THE PROCESS OF COMPLILLING AND PREPARING THE FINANCIAL INFORMATION TO COMPLETE THE GOVERNMENTAL FUNDS FINANCIAL STATEMENTS AND THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS WITH ENOUGH TIME TO ASSURE THAT SUCH INFORMATION AVAIALABLE FOR THE AUDIT PROCESS, BEFORE MARCH 31 AND TO PROVIDE IT WITH ENOUGH TINE SO THE AUDIT PROCESS CAN BE COMPLETED BEFORE SUCH DUE DATE.

Prior Finding References

2018-004

About Reporting →

FY 2018-06-30

FAC accepted this audit on February 4, 2021 — management decision was due August 4, 2021.

2018-003
Reporting
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-005

About Reporting →
2018-004
Reporting
REPEAT

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-006

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FY 2017-06-30

FAC accepted this audit on February 25, 2020 — management decision was due August 25, 2020.

2001-005
Reporting
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2017-004
Cash Management

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2017-006
Reporting
MATERIAL WEAKNESS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

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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