EIN: 660538387
UEI: C5QNYL46V6C6
Audited by: Ortiz, Rivera, Rivera & Co, LLC
Oversight agency: 17 [Department of Labor]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 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 September 20, 2026 (16 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2026 — management decision was due September 27, 2026.
FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
Condition During our audit we found that the Local Area does not have effective system internal control to ensure the accurate preparation of the financial reports of the program. We noted the following situation: Criteria The Workforce Development Administration states that the Local Area shall establish and maintain a system of records, books, and accounts in a manner satisfactory for each program. Cause The Local Area did not maintain an adequate internal control to assure the reports are accurately prepared in order to assure that the information reported is in accordance with the accounting records. Effect The Local Area is not in compliance with the requirements established by the Workforce Development Administration. Recommendation We recommend the Local Area should implement review procedures in order to ensure that the reports are in accordance with the accounting records. Questioned Costs None
Show full finding ▾Hide full finding ▴Condition During our audit we found that the Local Area does not have effective system internal control to ensure the accurate preparation of the financial reports of the program. We noted the following situation: Criteria The Workforce Development Administration states that the Local Area shall establish and maintain a system of records, books, and accounts in a manner satisfactory for each program. Cause The Local Area did not maintain an adequate internal control to assure the reports are accurately prepared in order to assure that the information reported is in accordance with the accounting records. Effect The Local Area is not in compliance with the requirements established by the Workforce Development Administration. Recommendation We recommend the Local Area should implement review procedures in order to ensure that the reports are in accordance with the accounting records. Questioned Costs None
March 18, 2024 Cognizant or Oversight Agency for Audit: Local Area of Workforce Development Mayagüez-Las Marías respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2023. The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2023-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2023-001 Recommendation We recommended the Local Area should implement review procedures in order to ensure that the reports are in accordance with the accounting records. Action Taken We bacame aware of this situation while gathering all the information (documentation) necessary to begin the audit work, and immediately procced to identify the transaction that caused the situation. We found that it arose as an error at the time of registering the transacttion in the MIP accounting system which allowed the wrong year to be selected for the effective date of the transaction. We promptly procceded to correct the effective date of the transacion so that it was recorded in the correxted period. In Addition, we corroborated that the amount of the transaction had been included in the Funding Reuest Report for the dislocated workers program and that these funds had ee transferred to the local area. Its is important to mention that the Finance Department is taking action to reinforce its current procedures, and the Finance Director has instructed the accountant to review all financial reports prior to their submission so that the information presented its free of errors. IN fact, a work plan was prepared for all employees inthe finance department, in which it is established that this task must be performed on a weekly basis. aslo, we browsed around the MIP system's help tab for a way to detect this kind of error immediately and found that the MIP system's organization preference's tab "entry dates"can be modified so that is does not allow, by issuing an alert, the recording or transactions dated prior or after the current period (as show in the image below). These changes will be implemented prospectively in order to prevent the situation form recurring. The following documents are included as part of this corrective action plan. 1) The corrected transaction posted, 2. Copy of meeting attendance form. 3) Copy of letter from the excecutive director with instructions. If the COgnizant or Oversigth Agency for Audit has question regarding this plan, please call at 787-834-8010 ext. 2403.
FAC accepted this audit on March 23, 2023 — management decision was due September 23, 2023.
Finding: 2022-001 Federal Agency: U.S Department of Labor Pass Through Agency: Puerto Rico Department of Commerce and Economic Development Federal Program Title: WIOA Youth Activities Assistance Listing Number: 17.259 Compliance Requirement: Matching, Level of Effort, Earmarking Type of Finding: Noncompliance and Significant Deficiency Responsible Official: Hilda Renovales, Executive Director Prior Year Finding: None Condition During our audits test of the earmarking compliance requirements for the Youth Program funds of the program 2020-2021, we noted that the Local Area only expended 74% of the funds allocated to provided services to out-of-school youth. Criteria A minimum of 75 percent of the Youth Activities funds allocated to State and local area, except for the area expenditure for administration, must be used to provide services to out-of-school youth (Section129(a)(4)(A), WIOA, 128 Stat.1506). Cause The Local Area failed to timely identify the lack of compliance with the earmarking requirements for the Youth Program and planned activities to out -of-school youth to comply with the requirements established. Effect The Local Area is not in compliance with the requirements of the Youth Activities. Recommendation We recommend the Local Area the monitoring of the earmarking for the Youth Program in a quarterly basis to ensure that at the end of the to two years meet the requirement establish. Questioned Costs None
Show full finding ▾Hide full finding ▴Finding: 2022-001 Federal Agency: U.S Department of Labor Pass Through Agency: Puerto Rico Department of Commerce and Economic Development Federal Program Title: WIOA Youth Activities Assistance Listing Number: 17.259 Compliance Requirement: Matching, Level of Effort, Earmarking Type of Finding: Noncompliance and Significant Deficiency Responsible Official: Hilda Renovales, Executive Director Prior Year Finding: None Condition During our audits test of the earmarking compliance requirements for the Youth Program funds of the program 2020-2021, we noted that the Local Area only expended 74% of the funds allocated to provided services to out-of-school youth. Criteria A minimum of 75 percent of the Youth Activities funds allocated to State and local area, except for the area expenditure for administration, must be used to provide services to out-of-school youth (Section129(a)(4)(A), WIOA, 128 Stat.1506). Cause The Local Area failed to timely identify the lack of compliance with the earmarking requirements for the Youth Program and planned activities to out -of-school youth to comply with the requirements established. Effect The Local Area is not in compliance with the requirements of the Youth Activities. Recommendation We recommend the Local Area the monitoring of the earmarking for the Youth Program in a quarterly basis to ensure that at the end of the to two years meet the requirement establish. Questioned Costs None
March 16, 2023 Cognizant or Oversight Agency for Audit: Local Area of Workforce Development Mayaguez-Las Marias respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2022. The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2021-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2022-001 Recommendation Our Audit Firm recommended the Local Area the monitoring of the earmaking for Younth Program in a quaterly basis to ensure that at the end of the two years meet the requirements. Action Taken We acknwledge the recommendations of the Audit Firm, however, we wish to indicate that during the past year we have been taking preventive measures, such as holding periodic meetings between the concerned departments, n order to achive the goals in all programs, particulary the out-of-school youth program. Form now on we will be more rigoruos in these measures, in order to fully comply with this requirement. IF the Cognizant or Oversigth Agency for Auditt has questions regarding this pllan, please call at (787) 834-8010 ext 2403.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
Finding: 2020-001 Federal Agency: U.S Department of Labor Pass Through Agency: Puerto Rico Department of Commerce and Economic Development Federal Program Title: WIOA Cluster-WIOA Adult Program CFDA Number: 17.258, 17.259 and 17.278 Compliance Requirement: Reporting Type of Finding: Non-compliance Significant Deficiency Responsible Official: Lizmarie Menendez, Finance Director Condition During our audit we found that the Consortium does not have effective system of internal control to ensure the accurate preparation of financial reports of the program. We noted the following situation: The closing reports and the MIP System present the following differences: Program Report MIP System Difference Adult 19-20 328,873 325,794 (3,079) Youth 19-20 419,958 403,426 (16,532) Dislocated 19-20 541,301 536,842 (4,459) Adult 18-19 682,421 682,705 284 Youth 18-19 729,974 730,973 999 Criteria The Workforce Development Administration states that the Consortium shall establish and maintain a system of records, books, and accounts in a manner satisfactory for each program. Cause The Consortium did not maintain an adequate internal control to assure the reports are accurately prepared in order to assure hat the information reported is in accordance with the accounting records. Effect The Consortium did not comply with the requirements established by the Workforce Development Administration. Recommendation We recommend that the Consortium should implement review procedures in order to ensure that the reports are in accordance with the accounting records. Questioned Costs None
Show full finding ▾Hide full finding ▴Finding: 2020-001 Federal Agency: U.S Department of Labor Pass Through Agency: Puerto Rico Department of Commerce and Economic Development Federal Program Title: WIOA Cluster-WIOA Adult Program CFDA Number: 17.258, 17.259 and 17.278 Compliance Requirement: Reporting Type of Finding: Non-compliance Significant Deficiency Responsible Official: Lizmarie Menendez, Finance Director Condition During our audit we found that the Consortium does not have effective system of internal control to ensure the accurate preparation of financial reports of the program. We noted the following situation: The closing reports and the MIP System present the following differences: Program Report MIP System Difference Adult 19-20 328,873 325,794 (3,079) Youth 19-20 419,958 403,426 (16,532) Dislocated 19-20 541,301 536,842 (4,459) Adult 18-19 682,421 682,705 284 Youth 18-19 729,974 730,973 999 Criteria The Workforce Development Administration states that the Consortium shall establish and maintain a system of records, books, and accounts in a manner satisfactory for each program. Cause The Consortium did not maintain an adequate internal control to assure the reports are accurately prepared in order to assure hat the information reported is in accordance with the accounting records. Effect The Consortium did not comply with the requirements established by the Workforce Development Administration. Recommendation We recommend that the Consortium should implement review procedures in order to ensure that the reports are in accordance with the accounting records. Questioned Costs None
Cognizant or Oversight Agency for Audit: The Mayaguez-Las Marias Workforce Development Local Area respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co., Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2020. The findings from the June 30, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2020-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2020-001 Recommendation We recommend that the Local Area should implement procedures in order to ensure that the reports are in accordance with the accounting records. Action Taken During the performance of the Single Audit?s workings, the auditor detected a difference between the expenses reported on the Closing Period Reports sent to the Puerto Rico Department of Economic Development and Trade?s Finance Department and the ones included on the Trial Balance in the MIP system. Then, I proceeded to review all the information related with and identified that this condition arose from the recording of various transactions related with accrued payroll expenses. However, these transactions were not reversed before the closing period and the presentation of reports, causing the difference in the amount of expenses. Therefore, it was corrected in the MIP system and consequently, the impact in the expenses? accounts was evidenced in the MIP Encumbrance Budget Reports. Then, we consulted with the Puerto Rico Department of Economic Development and Trade?s Finance Department and sent the Revised Encumbrance Budget Reports as of June 30, 2020. Additionally, we sent a brief analysis explaining the impact. Nonetheless, to prevent this condition when generating any report of the MIP system we will proceed make all necessary revisions to the information registered before to submitting it to any third-partied agencies. In addition, it is imperative for us to revise and subscribe to all the procedures established on the Local Area?s Internal Fiscal and Accounting Controls Manual in order to keep an effective system of internal control. Also, protects the fund?s utilization and maintain a good administration. For instance, it will be necessary to reconcile on a monthly basis the general ledger with all payroll expenses in order to identify possible differences or omissions, if any. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact us at (787) 834-8010 Ext.2403.
2019-001
FAC accepted this audit on June 21, 2020 — management decision was due December 21, 2020.
Finding: 2019-001 Federal Agency: U.S Department of Labor Pass Through Agency: Puerto Rico Department of Commerce and Economic Development Federal Program Title: WIOA Cluster-WIOA Adult Program CFDA Number: 17.258 Compliance Requirement: Reporting Type of Finding: Non-compliance Significant Deficiency Responsible Official: Lizmarie Menendez, Finance Director Condition During our audit we found that the Consortium does not have effective system of internal control to ensure the accurate preparation of financial reports of the program. We noted the following situation: The closing reports and the MIP System present the following differences: Program Report MIP System Difference Adult 18-19 514,193 509,119 5,074 Adult 17-18 225,630 220,898 4,732 Criteria The Workforce Development Administration states that the Consortium shall establish and maintain a system of records, books, and accounts in a manner satisfactory for each program. Cause The Consortium did not maintain an adequate internal control to assure the reports are accurately prepared in order to assure that the information reported is in accordance with the accounting records. Effect The Consortium did not comply with the requirements established by the Workforce Development Administration. Recommendation We recommend that the Consortium should implement procedures in order to ensure that the reports are in accordance with the accounting records. Questioned Costs None
Show full finding ▾Hide full finding ▴Finding: 2019-001 Federal Agency: U.S Department of Labor Pass Through Agency: Puerto Rico Department of Commerce and Economic Development Federal Program Title: WIOA Cluster-WIOA Adult Program CFDA Number: 17.258 Compliance Requirement: Reporting Type of Finding: Non-compliance Significant Deficiency Responsible Official: Lizmarie Menendez, Finance Director Condition During our audit we found that the Consortium does not have effective system of internal control to ensure the accurate preparation of financial reports of the program. We noted the following situation: The closing reports and the MIP System present the following differences: Program Report MIP System Difference Adult 18-19 514,193 509,119 5,074 Adult 17-18 225,630 220,898 4,732 Criteria The Workforce Development Administration states that the Consortium shall establish and maintain a system of records, books, and accounts in a manner satisfactory for each program. Cause The Consortium did not maintain an adequate internal control to assure the reports are accurately prepared in order to assure that the information reported is in accordance with the accounting records. Effect The Consortium did not comply with the requirements established by the Workforce Development Administration. Recommendation We recommend that the Consortium should implement procedures in order to ensure that the reports are in accordance with the accounting records. Questioned Costs None
CORRECTIVE ACTION PLAN June 5, 2020 Cognizant or Oversight Agency for Audit: The Mayaguez-Las Marias Workforce Development Local Area respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co., Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2019. The findings from the June 30, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2019-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2019-001 Recommendation We recommend that the Local Area should implement procedures in order to ensure that the reports are in accordance with the accounting records. Action Taken In response to the Puerto Rico Department of Economic Development and Trade?s Monitoring Division Report, the Local Area proceeded to make a disbursement to correct the finding and prevent it from prevailing. The Finance Director identified funds other than WIOA, as recommended, and on September 9, 2019 sent the corresponding payment to the DEDT?s Finance Department, after which the Monitoring Division corrected the finding. However, this transaction was unintentionally posted after the closing period and the presentation of reports. During the evaluation carried out by the technician, he clarified the situation regarding the effective date of the transaction. We immediately proceeded to review and correct it in the MIP system. This correction caused the difference in the reports submitted on July 26, 2019. Nonetheless, all documents related to this transaction were attached to the Closing Reports as evidence. Both the Executive Director and the Finance Director stressed the importance of ensuring that all transactions are entered on a timely manner and in compliance. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact us at (787) 892-1000 ext.1010. Cordially, ___________ Lizmarie Mendez Lopez Finance Director
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
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