EIN: 660433572
UEI: GPNHHP1PVE96
Audited by: BENITEZ-JAIME, CPA-PSC
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
As part of our audit tests, we selected 4 (100%) construction projects out of 4 projects executed during the fiscal year. The following exception was noted during our examination of the project?s files: NONE (a) In three (3) 75% of project files the certified pay-rolls were not submitted by contractor as required by the federal regulations. Criteria: Non-federal entities shall include in their construction contracts subject to the Davis-Bacon Act a requirement that the contractor or subcontractor comply with the requirements of the Davis-Bacon Act and the DOL regulations (29 CFR part 5, ?Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction?). This includes a requirement for the contractor or subcontractor to submit to the non-Federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6) Cause and Effect: This condition arose because the Municipality has not implemented specific internal controls and procedures designed to carry out effective monitoring activities over contractors engaged in projects financed with federal funds, including, but not limited to, the enforcement of compliance with contractual clauses related to Davis-Bacon Act and the training of municipal employees about this law. This condition, if not corrected, may increase the risk of avoidable instances of material non-compliances with the laws and regulations applicable to the Program. Recommendation: The Municipality should establish procedures to ascertain that all documents submitted by the contractor are reviewed and approved on a timely basis to ensure compliance with labor standards.
Show full finding ▾Hide full finding ▴CDBG 2022-004 WAGES RATE REQUIREMENTS (DAVIS-BACON ACT) CFDA 14.228 Statement of Condition: As part of our audit tests, we selected 4 (100%) construction projects out of 4 projects executed during the fiscal year. The following exception was noted during our examination of the project?s files: NONE (a) In three (3) 75% of project files the certified pay-rolls were not submitted by contractor as required by the federal regulations. Criteria: Non-federal entities shall include in their construction contracts subject to the Davis-Bacon Act a requirement that the contractor or subcontractor comply with the requirements of the Davis-Bacon Act and the DOL regulations (29 CFR part 5, ?Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction?). This includes a requirement for the contractor or subcontractor to submit to the non-Federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6) Cause and Effect: This condition arose because the Municipality has not implemented specific internal controls and procedures designed to carry out effective monitoring activities over contractors engaged in projects financed with federal funds, including, but not limited to, the enforcement of compliance with contractual clauses related to Davis-Bacon Act and the training of municipal employees about this law. This condition, if not corrected, may increase the risk of avoidable instances of material non-compliances with the laws and regulations applicable to the Program. Recommendation: The Municipality should establish procedures to ascertain that all documents submitted by the contractor are reviewed and approved on a timely basis to ensure compliance with labor standards.
Finding Control Number: 2022-04 WAGES RATE REQUIREMENTS (DAVIS BACON ACT) Response by Department of Finance and Budget? Finding Control Number 2022-04: We concur with the finding. Starting with all contracts made after the date of this corrective action plan, the Municipality will include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor complies with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This will include a requirement for the contractor or subcontractor to submit to the Municipality weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls in conformity with 29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326. Anticipated completion date: Ongoing process expected to be completed by June 30, 2023. Contact person: Ms. Sandra E. Rivera Santos, Municipal Secretary Telephone: (787) 735-8181 Email: srivera@aibonitopr.net
FAC accepted this audit on April 19, 2022 — management decision was due October 19, 2022.
FAC accepted this audit on March 25, 2021 — management decision was due September 25, 2021.
FAC accepted this audit on June 7, 2020 — management decision was due December 7, 2020.
The Municipality has not established effective cash management procedures. During our review of the drawdowns performed during the year, we noted the following deficiency: a. The Municipality performed 6 drawdowns during the fiscal year 2018-2019 amounting to $68,304. For 3 drawdowns amounting to $5,934 or (9%) the disbursements related to the funds requested has a delay of 3 days or more between the funds receiving date and the disbursing date. Criteria: Federal regulations require that Grantee shall conform to the standards applicable to advances from Federal agencies. Amounts requested should be limited to the Programs immediate cash needs. Department of Housing of the Government of Puerto Rico grant agreement requires that ?the Municipality should maintain requested funds for a period no longer than three (3) days?. Cause and Effect: This condition arose because the Municipality has not implemented specific internal controls and procedures designed to minimize the time elapsed between the times when drawdowns are made and the subsequent time when disbursement of federal funds are carried out. This condition increases the risks of avoidable interest income and instances of idle cash balances in the program?s bank accounts. Recommendation: In accordance with Federal regulations, the Municipality should estimate drawdowns of Federal funds as closely as possible to the actual disbursements. Also, the Municipality should establish procedures to minimize the time elapsing between drawdowns and disbursements.
Show full finding ▾Hide full finding ▴Statement of Condition: The Municipality has not established effective cash management procedures. During our review of the drawdowns performed during the year, we noted the following deficiency: a. The Municipality performed 6 drawdowns during the fiscal year 2018-2019 amounting to $68,304. For 3 drawdowns amounting to $5,934 or (9%) the disbursements related to the funds requested has a delay of 3 days or more between the funds receiving date and the disbursing date. Criteria: Federal regulations require that Grantee shall conform to the standards applicable to advances from Federal agencies. Amounts requested should be limited to the Programs immediate cash needs. Department of Housing of the Government of Puerto Rico grant agreement requires that ?the Municipality should maintain requested funds for a period no longer than three (3) days?. Cause and Effect: This condition arose because the Municipality has not implemented specific internal controls and procedures designed to minimize the time elapsed between the times when drawdowns are made and the subsequent time when disbursement of federal funds are carried out. This condition increases the risks of avoidable interest income and instances of idle cash balances in the program?s bank accounts. Recommendation: In accordance with Federal regulations, the Municipality should estimate drawdowns of Federal funds as closely as possible to the actual disbursements. Also, the Municipality should establish procedures to minimize the time elapsing between drawdowns and disbursements.
Finding Control Number: 2019-03 FEDERAL CASH MANAGEMENT SYSTEM ? CDBG PROGRAM (CFDA No. 14.228) Response by Department of Finance and Budget? Finding Control Number 2019-03: We partially concur with this finding. As set forth in Section 11.9.2 (Financial Management) of the ?Basically CDBG Guide? promulgated by the Office of Block Grant Assistance of the U.S. Department of Housing and Urban Development, although the accepted general rule of thumb is that federal disbursements must take place within three business days of deposit of CDBG funds, the federal regulations do not establish an explicit time period for these purposes. The Municipality currently has procedures in place to minimize as much as possible, in all material and practical respects, the amount of time that elapses between the receipt of CDBG funds and the actual disbursement of those funds in order to curtail unnecessary drawdowns of CDBG funds and minimize the cost of financing the CDBG program by the federal government. For the cases when CDBG funds disbursements take longer than three business days, the Municipality generally maintains written justification in the accounting records. In addition, the Municipality established written procedures over cash management in accordance with CFR 200 requiring the following among other procedures: ? The Municipality has adopted a general three-day cycle time special policy as to disburse checks on federal funds to suppliers in order to minimize the time elapsed between the drawdown and the payment of such funds. In situations where it is impractical to meet the three-day cycle re-ferred to above, the Municipality generally maintains written justification in the accounting rec-ords in conformity with Section 11.9.2 of the ?Basically CDBG Guide?. Once the check to the supplier is issued, the payment officer calls the supplier to either come to pick immediately the check or be send immediately by mail. This disbursement policy implemented has been effec-tive to certain extent since the number of instances and the time elapsed between the draw-down and the disbursement has reduced significantly over the years. However, the Munici-pality will continue to emphasize to employees the need for them to comply with its policy to continue minimizing the time elapsing between the transfer of funds and payments. Manage-ment will also review its current policies to incorporate new procedures to be followed close or during a recess period granted by the Municipality to its employees. ? The Municipality periodically monitors the cash balances of federal programs for the possible identification, investigation and resolution of unused funds. ? The Municipality does not make any request of federal funds until such time as all statements pre-sented for payment are thoroughly verified so as to confirm all the documents required by state and federal regulations. Through this new policy the Municipality will minimize the time elapsing between the receipt and the disbursement of federal funds and will ascertain it does not exceed three days. ? When applicable, the Municipality shall use existing resources available within a program before requesting additional advances. Such resources may include program income (including repay-ments to a revolving fund), rebates, refunds, contract settlements, audit recoveries, and interest earned on such funds. The Municipality recognizes the importance of cash management to insure there are sufficient funds to pay for the expenses of operating the Municipality?s housing programs. The Director of Finance shall be responsible for monitoring the daily cash flow and balances of all cash funds. On a monthly basis, the Director of Finance shall provide a report that shows the cash position from all sources that are accounted for in the cash accounts, along with bank statements. ? Any cost allocable to a particular federal award may not be charged to other Federal awards to overcome fund deficiencies, to avoid restrictions imposed by Federal statutes, regulations, or terms and conditions of the Federal awards, or for other reasons. For example, the Municipality shall not divert funds between programs and/or activities, even when such programs/activities are each as-sisted by HUD. ? Accounting system Monet is capable of scheduling payments for accounts payable and requests for funds from the federal grantors and subgrantors (U.S.Treasury Department, HUD, OCAM, PROMB, etc.) to avoid time lapse between draw down of funds and actual disbursements of funds. The Municipality operates generally on strictly a reimbursement basis and accordingly there is no time lapse between draw down and disbursements. ? Appropriate level of supervisory review of cash management activities. The Director of Finance approves the reimbursement requests and the Director of Federal Programs reviews bills for pay-ment and monthly financial statements.
2018-002
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on June 7, 2018 — management decision was due December 7, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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