EIN: 660434058
UEI: WXNZEPLS4YJ4
Audited by: RODRIGUEZ & SANTIAGO
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 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 27, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on March 25, 2025 — management decision was due September 25, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on October 10, 2022 — management decision was due April 10, 2023.
FAC accepted this audit on April 4, 2022 — management decision was due October 4, 2022.
Finding No. 2020-002 Late Single Audit Submission Compliance Requirement Reporting Category Material Weakness in Internal Control and Material Noncompliance Program Promotion of the Arts Partnership Agreement CFDA No. 45.025 Federal Agency National Endowment for the Arts This finding is similar to prior year finding 2019-002. Statement of Condition The Data Collection Form and the Reporting Package for the year ended June 30, 2020 was not timely submitted to the federal government by the Institute. The Data Collection Form and the Reporting Package must be submitted by the auditee within the earlier of 30-day after the receipt of the auditor?s reports or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. No extension from the cognizant or oversight agency was noted. Criteria The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed and the reporting package and data collection form be submitted to the Federal Audit Clearinghouse (?FAC?) nine months after the end of the audit period. Cause of Condition The Department has not been able to provide the necessary information for the preparation of the single audit report on a timely basis in order to complete its reporting requirement for the fiscal year ended on June 30, 2020. Effect of Condition The Institute is not complying with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants. Recommendation The Institute should adopt policies and procedures to ensure that the annual audit is performed and submitted in a timely manner. Questioned Costs None Auditee Response See Grantee?s Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding No. 2020-002 Late Single Audit Submission Compliance Requirement Reporting Category Material Weakness in Internal Control and Material Noncompliance Program Promotion of the Arts Partnership Agreement CFDA No. 45.025 Federal Agency National Endowment for the Arts This finding is similar to prior year finding 2019-002. Statement of Condition The Data Collection Form and the Reporting Package for the year ended June 30, 2020 was not timely submitted to the federal government by the Institute. The Data Collection Form and the Reporting Package must be submitted by the auditee within the earlier of 30-day after the receipt of the auditor?s reports or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. No extension from the cognizant or oversight agency was noted. Criteria The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed and the reporting package and data collection form be submitted to the Federal Audit Clearinghouse (?FAC?) nine months after the end of the audit period. Cause of Condition The Department has not been able to provide the necessary information for the preparation of the single audit report on a timely basis in order to complete its reporting requirement for the fiscal year ended on June 30, 2020. Effect of Condition The Institute is not complying with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants. Recommendation The Institute should adopt policies and procedures to ensure that the annual audit is performed and submitted in a timely manner. Questioned Costs None Auditee Response See Grantee?s Corrective Action Plan
The situation arised from the effects of hurricanes, the COVID-19 pandemic and the subsequent periods of emergency, in which the administrative and operational efforts of the Institute have been restoring and protecting the Island?s cultural heritage Notwithstanding the budgetary restrictions imposed on the Institute by the Financial Oversight and Management Board for Puerto Rico, the Institute expects to comply with the Single Audit Report deadline in the following year. Responsible person: Mrs. Wanda Barbosa ? Accounting and Finance Director Implementation date: June 30, 2022.
2019-002
FAC accepted this audit on March 16, 2022 — management decision was due September 16, 2022.
FINDING NO. 2019-002 Federal Program Promotion of the Arts Partnership Agreement CFDA 45.025 Federal Agency National Endowment for the Arts Category Compliance- Internal control over compliance Criteria 2 CFR ?200.501 Audit requirements. (e) Audit required. A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. (f) Subrecipients and contractors. An auditee may simultaneously be a recipient, a subrecipient, and a contractor. Federal awards expended as a recipient or a subrecipient are subject to audit under this part. The payments received for goods or services provided as a contractor are not Federal awards. Section ?200.331 sets forth the considerations in determining whether payments constitute a Federal award or a payment for goods or services provided as a contractor. (Refer also to 10 CFR ?600.226, Non-Federal audit, 10 CFR ?600.126, Non-Federal audits, and 45 CFR ?75.501, Audit requirement). Condition The Institute has not submitted the Single Audit Reporting Packages for the fiscal years ended June 30, 2019 and 2020. Cause Decrease in the personnel availability due to the extensive effects of the COVID 19- pandemic. Effect If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correcting of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or pass-through entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a pass-through entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available Questioned Costs None Recommendation Monitoring reporting procedures should be implemented to ensure that the Institute complies with the established Federal Regulation, as prescribed by OMB Super Circular Uniform Guidance, and avoid a similar situation in the future. Views of Responsible Official (Unaudited) Refer to Corrective Action Plan.
Show full finding ▾Hide full finding ▴FINDING NO. 2019-002 Federal Program Promotion of the Arts Partnership Agreement CFDA 45.025 Federal Agency National Endowment for the Arts Category Compliance- Internal control over compliance Criteria 2 CFR ?200.501 Audit requirements. (e) Audit required. A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. (f) Subrecipients and contractors. An auditee may simultaneously be a recipient, a subrecipient, and a contractor. Federal awards expended as a recipient or a subrecipient are subject to audit under this part. The payments received for goods or services provided as a contractor are not Federal awards. Section ?200.331 sets forth the considerations in determining whether payments constitute a Federal award or a payment for goods or services provided as a contractor. (Refer also to 10 CFR ?600.226, Non-Federal audit, 10 CFR ?600.126, Non-Federal audits, and 45 CFR ?75.501, Audit requirement). Condition The Institute has not submitted the Single Audit Reporting Packages for the fiscal years ended June 30, 2019 and 2020. Cause Decrease in the personnel availability due to the extensive effects of the COVID 19- pandemic. Effect If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correcting of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or pass-through entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a pass-through entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available Questioned Costs None Recommendation Monitoring reporting procedures should be implemented to ensure that the Institute complies with the established Federal Regulation, as prescribed by OMB Super Circular Uniform Guidance, and avoid a similar situation in the future. Views of Responsible Official (Unaudited) Refer to Corrective Action Plan.
The situation arised from the effects of hurricanes, the COVID-19 pandemic and the subsequent periods of emergency, in which the administrative and operational efforts of the Institute have been restoring and protecting the Island?s cultural heritage Notwithstanding the budgetary restrictions imposed on the Institute by the Financial Oversight and Management Board for Puerto Rico, the Institute expects to comply with the Single Audit Report deadline in the following year. Responsible person: Mrs. Wanda Barbosa ? Accounting and Finance Director Implementation date: March 31, 2022.
2018-004
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-003
FAC accepted this audit on June 4, 2019 — management decision was due December 4, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Browse other Single Audit organizations in Puerto Rico →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
