EIN: 660489388
UEI: N2DKMDLGBMT1
Audited by: ASCEND ASSURANCE LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 20, 2025. 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 February 20, 2026 (192 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
During our audit procedures, we noted that four (4) transactions out of nine (9) examined did not include purchase orders. These four transactions were related to purchases which unit costs were above $250. Additionally, two (2) transactions out of nine (9) examined did not include documentation of verbal or written quotations for those transactions below $250. Criteria: 2 CFR ?200.318 requires that non-Federal entities must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Non-Federal entities also must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders. Cause: Management is not following its internal control procedures established in its written procedures. The organization?s written procedures establish that all purchases over $250 require a purchase order (PO) as part of its procurement process. Furthermore, these procedures establish that for transactions under $250 require three quotations whether verbal or written. Effect: Failure to follow internal controls in the procurement process can have significant consequences for an organization. Internal controls are designed to safeguard the organization's assets, ensure compliance with policies and regulations, and prevent fraud, errors, and inefficiencies. Recommendation: To mitigate these consequences, organizations should establish and enforce robust internal controls for the procurement process, regularly review and update these controls, provide training to employees, and promote a culture of compliance and ethical behavior.
Show full finding ▾Hide full finding ▴Finding Number: 2022-001 Agency: U.S. Department of Housing and Urban Development Federal program: Continuum of Care Program ALN: 14.267 Comliance requirement: Procurement Category: Compliance Questioned Costs: None Repeat finding: No Condition: During our audit procedures, we noted that four (4) transactions out of nine (9) examined did not include purchase orders. These four transactions were related to purchases which unit costs were above $250. Additionally, two (2) transactions out of nine (9) examined did not include documentation of verbal or written quotations for those transactions below $250. Criteria: 2 CFR ?200.318 requires that non-Federal entities must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. Non-Federal entities also must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders. Cause: Management is not following its internal control procedures established in its written procedures. The organization?s written procedures establish that all purchases over $250 require a purchase order (PO) as part of its procurement process. Furthermore, these procedures establish that for transactions under $250 require three quotations whether verbal or written. Effect: Failure to follow internal controls in the procurement process can have significant consequences for an organization. Internal controls are designed to safeguard the organization's assets, ensure compliance with policies and regulations, and prevent fraud, errors, and inefficiencies. Recommendation: To mitigate these consequences, organizations should establish and enforce robust internal controls for the procurement process, regularly review and update these controls, provide training to employees, and promote a culture of compliance and ethical behavior.
La Perla de Gran Precio, Inc., respectfully submits the following corrective action plan (?CAP?) for the year ended December 31, 2022, as required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Auditor?s finding: 2022-001 Name of contact person: Hector L. Pagan Anticipated completion date: 12/31/2023 Organization?s response: Concur Corrective Action Plan La Perla de Gran Precio, Inc., is always committed to complying with all the requirements and therefore we will ensure to perform all internal controls established in our written procedures. Therefore, purchasing personnel will ensure that purchase orders are performed for required transactions and verbal quotations will be documented as well. Additionally, before any disbursement, the director will ensure that transactions include wholly required documents such as requisition, purchase order, invoice, and quotations as applicable. Finally, management will review its internal controls to establish new thresholds for quotations.
FAC accepted this audit on December 29, 2022 — management decision was due June 29, 2023.
During our audit procedures, we noted that seven (7) participants? files out of forty (40) examined, did not include in all its parts the calculation of low-income individuals? financial eligibility determination. Nevertheless, these files contained records regarding low-income documentation, but the calculation was not performed in order to document the requirement. Criteria: 42 USC 300ff-15(a)(7)(B) establish that individuals are eligible to funds if such services are provided in a setting that is accessible to low-income individuals with HIV/AIDS. Management is responsible for establishing and maintaining effective internal controls to document program eligibility requirements including low-income. Cause: Management inadvertently did not calculate low-income ratio in order to document the requirement. Also, there is not a review over this process. Effect: The entity could be failing to comply with the eligibility requirements by not completing the process completely and correctly. Recommendation: We strongly recommend to management perform completely the processes established during the eligibility procedure. Also, this process should have a reviewer of the documentation in order to avoid this non-compliance matter.
Show full finding ▾Hide full finding ▴Finding Number: 2021-002 Agency: Health Resources and Services Administration passed-though Municipality of San Juan Federal program: HIV Emergency Relief Projects Grant CFDA: 93.914 Category: Compliance Questioned Costs: None Repeat finding: No Condition: During our audit procedures, we noted that seven (7) participants? files out of forty (40) examined, did not include in all its parts the calculation of low-income individuals? financial eligibility determination. Nevertheless, these files contained records regarding low-income documentation, but the calculation was not performed in order to document the requirement. Criteria: 42 USC 300ff-15(a)(7)(B) establish that individuals are eligible to funds if such services are provided in a setting that is accessible to low-income individuals with HIV/AIDS. Management is responsible for establishing and maintaining effective internal controls to document program eligibility requirements including low-income. Cause: Management inadvertently did not calculate low-income ratio in order to document the requirement. Also, there is not a review over this process. Effect: The entity could be failing to comply with the eligibility requirements by not completing the process completely and correctly. Recommendation: We strongly recommend to management perform completely the processes established during the eligibility procedure. Also, this process should have a reviewer of the documentation in order to avoid this non-compliance matter.
2021-002 Agency: Health Resources and Services Administration passed-though Municipality of San Juan Federal program: HIV Emergency Relief Projects Grant CFDA: 93.914 Name of contact person: Lissette Alonso Anticipated completion date: 12/31/2022 Organization?s response: Concur Corrective Action Plan To remedy the economic eligibility process of Ryan White participants, we established a control list and comparison of required documents. As part of the admission and recertification process, participants are required to provide a series of documents to prove eligibility for the Ryan White program, including medical eligibility, proof of geographic eligibility, financial eligibility, and eligibility for services. Currently, our files have a checklist of documents required to evidence said eligibility and all our files have the required documents. What we will be incorporating is the result of the poverty level calculation process into the checklist to ensure that we complete the economic eligibility process required by the Ryan White program.
FAC accepted this audit on November 3, 2021 — management decision was due May 3, 2022.
FAC accepted this audit on January 19, 2021 — management decision was due July 19, 2021.
SEE CORRECTIVE ACTION PLAN 2019-001
Show full finding ▾Hide full finding ▴SEE CORRECTIVE ACTION PLAN 2019-001
SEE CORRECTIVE ACTION PLAN PAGE 34. AS OF OCTOBER 6, 2020 THIS ISSUE WAS FULLY RESOLVED TO THE SATISFACTION OF THE OVERSIGHT/MONITORING AGENCY
FAC accepted this audit on October 29, 2019 — management decision was due April 29, 2020.
FAC accepted this audit on October 14, 2018 — management decision was due April 14, 2019.
FAC accepted this audit on February 26, 2018 — management decision was due August 26, 2018.
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