EIN: 660433746
UEI: HTKNUN6ZFHB5
Audited by: Kevane Grant Thornton
Cognizant agency: 21 [Department of the Treasury]
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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 April 20, 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 October 20, 2026 (51 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2023, were not submitted within the established due date. The report was due by March 31, 2024, which is nine months after the end of the fiscal year ended June 30, 2023. A similar finding was reported last year as item 2023-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 was submitted on August 30, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
Show full finding ▾Hide full finding ▴Finding Number 2024-02 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2023, were not submitted within the established due date. The report was due by March 31, 2024, which is nine months after the end of the fiscal year ended June 30, 2023. A similar finding was reported last year as item 2023-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 was submitted on August 30, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 was submitted on August 30, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
2023-001
FAC accepted this audit on August 30, 2024 — management decision was due March 2, 2025.
Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2022, were not submitted within the established due date. The report was due by March 31, 2023, which is nine months after the end of the fiscal year ended June 30, 2022. A similar finding was reported last year as item 2022-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
Show full finding ▾Hide full finding ▴Finding Number 2023-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2022, were not submitted within the established due date. The report was due by March 31, 2023, which is nine months after the end of the fiscal year ended June 30, 2022. A similar finding was reported last year as item 2022-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
2022-001
FAC accepted this audit on December 26, 2023 — management decision was due June 26, 2024.
Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2021, were not submitted within the established due date. The report was due by September 30, 2022, as extended by OMB Memorandum M-21-20. A similar finding was reported last year as item 2021-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
Show full finding ▾Hide full finding ▴Finding Number 2022-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2021, were not submitted within the established due date. The report was due by September 30, 2022, as extended by OMB Memorandum M-21-20. A similar finding was reported last year as item 2021-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
2021-001
FAC accepted this audit on May 8, 2023 — management decision was due November 8, 2023.
Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2020, were not submitted within the established due date. The report was due by September 30, 2021, including the additional sixmonth extension granted by the Office of Management and Budget.
Show full finding ▾Hide full finding ▴Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2020, were not submitted within the established due date. The report was due by September 30, 2021, including the additional sixmonth extension granted by the Office of Management and Budget.
The Authority did not receive on a timely manner, the information from the Employee Retirement System of the Commonwealth of Puerto Rico in order to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expect to receive the assistance from Central Government consultants for the preparation of the 2022 financial statements.
2020-001
FAC accepted this audit on October 18, 2022 — management decision was due April 18, 2023.
Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2019, were not submitted within the established due date. The report was due by September 30, 2020, including the additional six-month extension granted by the Office of Management and Budget.
Show full finding ▾Hide full finding ▴Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2019, were not submitted within the established due date. The report was due by September 30, 2020, including the additional six-month extension granted by the Office of Management and Budget.
The Authority did not receive on a timely manner, the information from the Employee Retirement System of the Commonwealth of Puerto Rico in order to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expect to receive the assistance from Central Government consultants for the preparation of the 2021 and 2022 financial statements.
2019-002
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2018, were not submitted within nine months after end of the audit period. The report was due by March 31, 2019.
Show full finding ▾Hide full finding ▴Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2018, were not submitted within nine months after end of the audit period. The report was due by March 31, 2019.
The Authority did not receive on a timely manner, the information from the Employee Retirement System of the Commonwealth of Puerto Rico in order to properly recognize and implement the GASB 73, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has establish a task force in order to maximize the efforts to timely issued the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, it will provide to the Authority with the corresponding information in a timely manner to be in compliance with such requirement.
2018-001
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on November 5, 2019 — management decision was due May 5, 2020.
FAC accepted this audit on March 26, 2017 — management decision was due September 26, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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