EIN: 660433571
UEI: NRRAKJN4AHK5
Audited by: Ortiz Rivera Rivera Co LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 26, 2026 (24 days from today).
What is a management decision? →FAC accepted this audit on May 27, 2025 — management decision was due November 27, 2025.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Juan Ortiz – Finance Director Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse.- 80 - Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined. Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Show full finding ▾Hide full finding ▴Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Juan Ortiz – Finance Director Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse.- 80 - Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined. Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Reportable Condition: See Condition 2024-002 Recommendation: We recommend the Municipality to maintain adequate records related to the non-fedeal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner. Action Taken: Management gave instructions to the Department staff to submit, in a timely manner, all required information to our external consultants and to our external auditors, to comply with the due date for the submission of the Single Audit Report.
Finding: 2024-003 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: Section Housing Choice Vouchers Program Assistance Listing Number: 14.871 Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Prior year finding: Juan Ortiz – Finance Director N/A Condition The Municipality did not submit the audited financial report for the fiscal year ending June 30, 2024 on or before 9 months after fiscal year ended, as required. Criteria 22 CFR § 5.801 Uniform financial reporting standards, (b) (1) Entities (or individuals) to which this subpart is applicable must provide to HUD such financial information as required by HUD. Such information must be provided on an annual basis, except as required more frequently under paragraph (c)(4) of this section. This information must be: (1) Prepared in accordance with Generally Accepted Accounting Principles as further defined by HUD in supplementary guidance; (2) Submitted electronically to HUD through the internet, or in such other electronic format designated by HUD, or in such non-electronic format as HUD may allow if the burden or cost of electronic reporting is determined by HUD to be excessive; and (3) Submitted in such form and substance as prescribed by HUD.- 81 - Also, on Section (c) (1) the financial information to be submitted to HUD in accordance with paragraph (b) of this section, must be submitted to HUD annually, no later than 60 days after the end of the fiscal year of the reporting period, and as otherwise provided by law. In addition, on Section (d) (1) states that unaudited financial statements will be required 60 days after the PHA's fiscal year end, and audited financial statements will then be required no later than 9 months after the PHA's fiscal year end, in accordance with the Single Audit Act and 2 CFR Part 200, Subpart F. Context Although the Municipality had a waiver to submit the Financial Reports to HUD the US Housing and Urban Development of the fiscal year ending June 30, 2024, they were unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Effect The Municipality did not comply with the submission date required for the Financial Report to the US Housing and Urban Development, this could affect the continuance and new approvals of federal program funds. Cause The Municipal Housing Office of the Municipality has been in personal changes process and reviewing accounting process that delay the process to analyses the financial information and submit on time or into the period permitted. Questioned costs Not determined. Recommendation We recommend the Municipality to maintain adequate accounting records related to the federal funds in order to properly prepare the financial statements accurately and in a timely manner.
Show full finding ▾Hide full finding ▴Finding: 2024-003 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: Section Housing Choice Vouchers Program Assistance Listing Number: 14.871 Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Prior year finding: Juan Ortiz – Finance Director N/A Condition The Municipality did not submit the audited financial report for the fiscal year ending June 30, 2024 on or before 9 months after fiscal year ended, as required. Criteria 22 CFR § 5.801 Uniform financial reporting standards, (b) (1) Entities (or individuals) to which this subpart is applicable must provide to HUD such financial information as required by HUD. Such information must be provided on an annual basis, except as required more frequently under paragraph (c)(4) of this section. This information must be: (1) Prepared in accordance with Generally Accepted Accounting Principles as further defined by HUD in supplementary guidance; (2) Submitted electronically to HUD through the internet, or in such other electronic format designated by HUD, or in such non-electronic format as HUD may allow if the burden or cost of electronic reporting is determined by HUD to be excessive; and (3) Submitted in such form and substance as prescribed by HUD.- 81 - Also, on Section (c) (1) the financial information to be submitted to HUD in accordance with paragraph (b) of this section, must be submitted to HUD annually, no later than 60 days after the end of the fiscal year of the reporting period, and as otherwise provided by law. In addition, on Section (d) (1) states that unaudited financial statements will be required 60 days after the PHA's fiscal year end, and audited financial statements will then be required no later than 9 months after the PHA's fiscal year end, in accordance with the Single Audit Act and 2 CFR Part 200, Subpart F. Context Although the Municipality had a waiver to submit the Financial Reports to HUD the US Housing and Urban Development of the fiscal year ending June 30, 2024, they were unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Effect The Municipality did not comply with the submission date required for the Financial Report to the US Housing and Urban Development, this could affect the continuance and new approvals of federal program funds. Cause The Municipal Housing Office of the Municipality has been in personal changes process and reviewing accounting process that delay the process to analyses the financial information and submit on time or into the period permitted. Questioned costs Not determined. Recommendation We recommend the Municipality to maintain adequate accounting records related to the federal funds in order to properly prepare the financial statements accurately and in a timely manner.
Reportable Condition: See Condition 2024-003 Recommendation: We recommend the Municipality to maintain adequate accounting records related to the federal funds in order to property prepare the financial statements accurately and in a timely manner Action Taken: The Finance Department staff is aware of the compliance requirement, and instructions were given to the accounting staff to maintain a due date control sheet to ascertain that the required reports were submitted within the due date.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on May 30, 2022 — management decision was due November 30, 2022.
Finding: 2021-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: Puerto Rico Department of Housing Federal Program Title: Community Development Block Grant/State?s Program and Non-Entitlement Grants in Hawaii CFDA Number: 14.228 Compliance Requirement: Reporting Type of Finding: Significant Deficiency Responsible Official: Prior year finding: Yaitza Mendez Ortiz, Program Director N/A Criteria As established in the 2 CFR Section 200.302 (a) of the Uniform Guidance, the non-Federal entity?s financial management systems, including records documenting compliance with Federal statues, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. Condition Our review of the quarterly financial reports submitted to the Puerto Rico Department of Housing and Urban Development disclosed that reports were submitted after the required submission date, as detailed below: Quarter Ending Date: Due Date Date Submitted Past Due Days September 30, 2020 October 30, 2020 February 3, 2022 461 December 31, 2020 January 30, 2020 February 8, 2022 374 March 30, 2021 April 30, 2021 December 23, 2021 237 June 30, 2021 July 31, 2021 December 23, 2021 145 Effect The Municipality did not comply with the submission date required for the Financial Reports to the Puerto Rico Department Housing and Urban Development, this could affect the continuance and new approvals of federal program funds. Cause These conditions occurred because the Municipality?s financial accounting and reporting structure is not designed to gather the necessary information efficiently and effectively to permit periodic analysis of transactions and balances. Recommendation We recommend the Municipality the due diligence of the supervisory personnel to ensure that reports are filed on time. Also, a report filing dateline control sheet may be established by the Federal Program Director, to ascertain that the office keeps tracks of the due dates as required. Questioned Costs None Management Response and Corrective Action See the Municipality?s corrective action plan
Show full finding ▾Hide full finding ▴Finding: 2021-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: Puerto Rico Department of Housing Federal Program Title: Community Development Block Grant/State?s Program and Non-Entitlement Grants in Hawaii CFDA Number: 14.228 Compliance Requirement: Reporting Type of Finding: Significant Deficiency Responsible Official: Prior year finding: Yaitza Mendez Ortiz, Program Director N/A Criteria As established in the 2 CFR Section 200.302 (a) of the Uniform Guidance, the non-Federal entity?s financial management systems, including records documenting compliance with Federal statues, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. Condition Our review of the quarterly financial reports submitted to the Puerto Rico Department of Housing and Urban Development disclosed that reports were submitted after the required submission date, as detailed below: Quarter Ending Date: Due Date Date Submitted Past Due Days September 30, 2020 October 30, 2020 February 3, 2022 461 December 31, 2020 January 30, 2020 February 8, 2022 374 March 30, 2021 April 30, 2021 December 23, 2021 237 June 30, 2021 July 31, 2021 December 23, 2021 145 Effect The Municipality did not comply with the submission date required for the Financial Reports to the Puerto Rico Department Housing and Urban Development, this could affect the continuance and new approvals of federal program funds. Cause These conditions occurred because the Municipality?s financial accounting and reporting structure is not designed to gather the necessary information efficiently and effectively to permit periodic analysis of transactions and balances. Recommendation We recommend the Municipality the due diligence of the supervisory personnel to ensure that reports are filed on time. Also, a report filing dateline control sheet may be established by the Federal Program Director, to ascertain that the office keeps tracks of the due dates as required. Questioned Costs None Management Response and Corrective Action See the Municipality?s corrective action plan
May 26, 2022 Cognizant or Oversight Agency for Audit: The Municipality of Aguas Buenas respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co., Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2021. The findings from the June 30, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENTS AUDIT Finding 2021-001: Accounting Records- Recognition and Reporting of Net Pension Liability and Postemployment Benefit Other Than Pensions Reportable Condition: See Condition 2021-001 Recommendation We recommend the Municipality that they should engage an actuarial firm to determine the total pension liability and related expense. Action Taken The Municipality is waiting for the Puerto Rico Retirement System Administration if they are going to contract the actuarial firm that will determinate the total pension liability and related expenses for the Municipalities or if not the Municipality will be trying to engage the actuarial firm to determine the total pension liability and related expenses. FINDINGS ? MAJOR FEDERAL AWARD PROGRAM Finding 2021-002: CFDA 14.228 Community Development Block Grant/State Program and Non-Entitlement Grants in Hawaii - Reporting Reportable Condition: See Condition 2021-002 Recommendation We recommend the Municipality the due diligence of the supervisory personnel to ensure that reports are filed on time. Also a report filing dateline control sheet may be established by the Federal Program Director, to ascertain that the office keep tracks of the due dates as required. Action Taken The Program Director is aware about the compliance requirement. We gave instructions to the Program Director to maintain a dateline control sheet to ascertain that required reports were submitted within the due date If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact us at (787) 732-4700.
FAC accepted this audit on May 20, 2021 — management decision was due November 20, 2021.
FAC accepted this audit on September 2, 2020 — management decision was due March 2, 2021.
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2018-002
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2018-003
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2018-006
FAC accepted this audit on March 31, 2019 — management decision was due October 1, 2019.
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2017-002
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2017-003
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2017-004
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2017-005
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2017-006
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FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
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FAC accepted this audit on April 2, 2017 — management decision was due October 2, 2017.
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