EIN: 660521534
UEI: FTJNV592FYT9
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 2024. 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 26, 2024, which was (693 days ago).
What is a management decision? →The LAWD agrees with the finding and the recommendation will be implemented.
SEE THE CORRECTIVE ACTION PLAN FOR CHART/TABLE
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 11, 2023. 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 July 11, 2023, which was (1136 days ago).
What is a management decision? →Finding Reference: 2021-001 Compliance Requirement: Matching, Level of Effort, Earmarking Federal Program: US Department of Labor Pass-through to the Puerto Rico Department of Economic Development and Commerce Workforce Innovation and Opportunity Act (WIOA) (Cluster) (Assistance Listing No. 17.258, 17.259 and 17.278) Type of Finding: Significant Deficiency (SD) and Instance of Noncompliance (NC) Statement of Condition: During our audit test of the earmarking compliance requirement for the Youth Program funds of the program year 2019-2020, we noted that the LAWD only expended 49% of the funds allocated to provide services to out-of -school youth. Criteria: WIOA Youth Activities required that a minimum of 75 percent of the Youth Activity funds allocated to States and local areas, except for the local area expenditures for administration, must be used to provide services to out-of-school youth (Section 129(a)(4)(A), WIOA, 128 Stat. 1506). However, on June 12, 2018, a waiver was approved by US DOLETA to grants a reduction from 75 % to 50 % to provide services to out-of-school youth for statewide and local areas youth funds. The waiver applied for the program years 2018-2019 and 2019-2020. An extension of this waiver was granted by US DOLETA on June 29, 2020, for the program year 2020-2021. Cause of Condition: The LAWD failed to timely identify the lack of compliance with the earmarking requirement for the Youth Program and failed to plan activities for participants related to out-of-school youth during the two years of funds availability. Effect of Condition: The LAWD is not in compliance with programmatic requirement of the Youth Program. Recommendation: We recommend that a monitoring of the earmarking requirements for the Youth Program, as well as other earmarking requirements, takes place at least on a quarterly basis in order to ensure that at the end of the two years period of performance of the grants, the requirements must be satisfied. Program and executive staff must participate in this process and take corrective actions, as needed. Questioned Costs: None Repeat Finding: No Views of Responsible Officials and Planned Corrective Action: The LAWD agrees with the finding and the recommendation will be implemented.
See Corrective Action Plan for chart/table
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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