EIN: 660496484
UEI: XNW1YJGRH327
Audited by: DIAZ & CANDELARIA CPA PSC
Oversight agency: 93 [Department of Health and Human Services]
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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 March 12, 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 12, 2026 (13 days from today).
What is a management decision? →FAC accepted this audit on March 12, 2025 — management decision was due September 12, 2025.
FAC accepted this audit on March 25, 2024 — management decision was due September 25, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
During the current year, management made a detailed evaluation of deferred income and determined that it was overestimated as of June 30, 2020. Part of the requested funds from the federal programs Community Health Centers and Ryan White Part C. were recorded as advances of funds, instead of income from said programs. The overstatement of deferred revenues occurred because the related federal funds expenses, were erroneously recorded as non-federal expenses. After the performance of our compliance tests, it was determined that the expenses erroneously recorded as non-federal expenses, belong to the federal programs previously mentioned and meet the compliance criteria of the corresponding programs.Cause: The condition is due mainly to the overwork in the Department of Finance..Effect: Misstatements in the financial statements may occurred and not be prevented or detected.Auditors? Recommendation: We recommend management to evaluate the possibility of hire new personnel to improve the performance of the accounting department.Views of responsible Officials and Planned Corrective Actions: Refer to the corrective action plan.2021-002 Standards for financial management systemsCriteria: The 45 CFR 74.21(b) - Standards for financial management systems, establish that federal funds management systems shall provide for the accurate, current and complete disclosure of the financial results of each federally-sponsored project or program.ConditionCondition: As mentioned in finding 2021-001: During the current year, management made a detailed evaluation of deferred income and determined that it was overestimated as of June 30, 2020. Part of the requested funds from the federal programs Community Health Centers and Ryan White Part C. were recorded as advances of funds, instead of income from said programs. The overstatement of deferred revenues occurred because the related federal funds expenses, were erroneously recorded as non-federal expenses. After the performance of our compliance tests, it was determined that the expenses erroneously recorded as non-federal expenses, belong to the federal programs previously mentioned and meet the compliance criteria of the corresponding programs.RecommendationWe recommend management to evaluate the possibility of hire new personnel to improve the performance of the accounting department.Views of responsible Officials and Planned Corrective Actions: Refer to the corrective action plan.
Show full finding ▾Hide full finding ▴2021-001 Standards for Financial and Program ManagementCriteria: Financial management system must provide accurate, current, and complete disclosure of the financial results.Condition: During the current year, management made a detailed evaluation of deferred income and determined that it was overestimated as of June 30, 2020. Part of the requested funds from the federal programs Community Health Centers and Ryan White Part C. were recorded as advances of funds, instead of income from said programs. The overstatement of deferred revenues occurred because the related federal funds expenses, were erroneously recorded as non-federal expenses. After the performance of our compliance tests, it was determined that the expenses erroneously recorded as non-federal expenses, belong to the federal programs previously mentioned and meet the compliance criteria of the corresponding programs.Cause: The condition is due mainly to the overwork in the Department of Finance..Effect: Misstatements in the financial statements may occurred and not be prevented or detected.Auditors? Recommendation: We recommend management to evaluate the possibility of hire new personnel to improve the performance of the accounting department.Views of responsible Officials and Planned Corrective Actions: Refer to the corrective action plan.2021-002 Standards for financial management systemsCriteria: The 45 CFR 74.21(b) - Standards for financial management systems, establish that federal funds management systems shall provide for the accurate, current and complete disclosure of the financial results of each federally-sponsored project or program.ConditionCondition: As mentioned in finding 2021-001: During the current year, management made a detailed evaluation of deferred income and determined that it was overestimated as of June 30, 2020. Part of the requested funds from the federal programs Community Health Centers and Ryan White Part C. were recorded as advances of funds, instead of income from said programs. The overstatement of deferred revenues occurred because the related federal funds expenses, were erroneously recorded as non-federal expenses. After the performance of our compliance tests, it was determined that the expenses erroneously recorded as non-federal expenses, belong to the federal programs previously mentioned and meet the compliance criteria of the corresponding programs.RecommendationWe recommend management to evaluate the possibility of hire new personnel to improve the performance of the accounting department.Views of responsible Officials and Planned Corrective Actions: Refer to the corrective action plan.
January 25, 2023Diaz & Candelaria, CPA, PSCCertified Public Accountants and ConsultantsSuite 112 PMB-294100 Gran Bulevar PaseosSan Juan, PR 00926-5955Re: FY 2021 Audit Finding Corrective Action PlanDear Auditor,We acknowledge the receipt of your findings and comment as presented in the Schedule of Findings and Questioned Costs as part of the of the audited financial statements as of and for the year ended June 30, 2021. Please refer to our corrective action on appendix A.Should you need further information or discussion, do not hesitate contact me at your convenience.Cordially Yours,Executive DirectorCORRECTIVE ACTION PLAN AUDIT REPORTING PACKAGE FISCAL YEAR ENDED JUNE 30, 2021FINDINGS AND QUESTIONED COST FOR FEDERAL AWARDReference Number:Agency:Pass-through Entity:Program:CFDA Number:Regulation/Requirement:Type:Questioned Costs: 2021-01U.S. Department of Health and Human ServicesN/AHealth Center Cluster93.224Standards for financial management systemsNoncompliance, Significant internal control deficiency$-0-Response:Agree with Auditor's comment.Action Taken or to be Taken:As expressed above, we welcomed the recommendations to hire a person with knowledge of the complete accounting cycle to mitigate any misstatements in the financial statements due to burnout or overwork as they defined the cause in the Finance Department. With respect to this recommendation, effective June 1, 2022.the Center hired a Senior Accountant with over 18 years of experience in non-profit organization accounting and in analyzing federal funds. Also, as additional action taken, we have implemented an improvement on the monthly reconciliation controls procedures for funds accounting. The implementation provided the Institution with a streamline internal process in the Finance Department thus avoiding the burnout of employees. Implemented changes has been noticed as the 2021-2022 external audit is currently under process and should be completed earlier than expected.Responsible party: Finance DirectorTime frame: Implementation completed
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
FAC accepted this audit on August 2, 2020 — management decision was due February 2, 2021.
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on October 2, 2018 — management decision was due April 2, 2019.
FAC accepted this audit on March 13, 2017 — management decision was due September 13, 2017.
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