EIN: 660541529
UEI: TZZEGRVBMG13
Audited by: LOPEZ-VEGA, CPA, PSC
Cognizant agency: 84 [Department of Education]
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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 February 24, 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 August 24, 2026 (6 days ago).
What is a management decision? →FAC accepted this audit on February 10, 2025 — management decision was due August 10, 2025.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on March 16, 2022 — management decision was due September 16, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
Agency: U.S. Department of Education Federal Program: Rehabilitation Services-Vocational Rehabilitation Grants to States CFDA: 84.126
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VRA Accepts the finding. The Administration makes great effort and trying to comply with the matching requirement, however it the funds provided by the General Fund through Joint resolutions have been decreasing due to Fiscal situations on the state level. Maintenance of effort is a direct consequence of not reaching the expenses required for match purposes. The Agency will continue all outreach activities within our state legislature and the State Office of management and budget for further state funds assignment, in order, to comply with the requirements and gain more access to funds assigned by formula grant.
FAC accepted this audit on February 28, 2020 — management decision was due August 28, 2020.
Agency: U.S. Department of Education Federal Program: Rehabilitation Services-Vocational Rehabilitation Grants to States CFDA: 84.126 Grant Number: H126A17080 / H126A18080 /H126A19080 Grant Period: October 1, 2016 - September 30, 2017 October 1, 2017 - September 30, 2018 October 1, 2018 - September 30, 2019 Compliance Requirement: Eligibility Category: Significant Deficiency in Internal Control (SD) and Noncompliance (NC) Criteria 34 CFR, Part 361, Section 41 (b)(1) and (2) ? Processing referrals and applications-Applications, establishes that: (1) Once an individual has submitted an application for vocational rehabilitation services, an eligibility determination will be made within 60 days, unless? (i) Exceptional and unforeseen circumstances beyond the control of the agency preclude a determination within 60 days and the agency and the individual agree to a specific extension of time; or (ii) An extended evaluation is necessary, in accordance with ?361.42(d). (2) An individual is considered to have submitted an application when the individual or the individual?s representative, as appropriate, ? (i) Has completed and signed an agency application form; (ii) Has provided information necessary to initiate an assessment to determine eligibility and priority for services; and (iii) Is available to complete the assessment process. (3) The designated State unit shall ensure that its application forms are widely available throughout the State. 34 CFR, Part 361, Section 54 (b) (2) (ii) and (iv) ? Participation of individuals in cost of services based on financial need -State unit requirements, establishes that if the State unit chooses to consider financial need?(ii) The policies must be applied uniformly to all individuals in similar circumstances; and (iv) The policies must ensure that the level of an individual?s participation in the cost of vocational rehabilitation services is reasonable. Normative Communication Letter No. 2015-02, Section B (1) and (3) ? Food: Breakfast, Lunch and Dinner, establishes that: (1) It is considered the feeding expense if it is required and it is evidenced that the applicant has to stay out of his/her home during the morning and the afternoon, so it is necessary to take food while receiving a rehabilitation service to determine eligibility, rehabilitation potential, achievement of employment goal or post-employment services. (3) The cost of breakfast may be covered to the applicant / consumer if it is established according to the official class schedule or the scheduled service that begins at 7:00 AM or earlier and the distance from residence to the place of service implies a journey equal to or greater than one hour and half or more. If you only have that class all day, the cost of lunch is not covered. Condition As part of our audit procedures over the eligibility requirement, we requested for examination 60 applicant?s files for the fiscal year ended June 30, 2019. We found the following exceptions: a. Fourteen (14) instances in which the eligibility determination was not made within 60-days period. We could not obtain neither documentation for an exceptional and unforeseen circumstances beyond the control of the agency that precluded a determination within 60 days and the agency, and the individual agreed to a specific extension of time; nor documentation that an extended evaluation was necessary. b. In two (2) cases, the documentation regarding the economic evaluation involving the participation of an individual in cost of services based on financial need was not found and consequently, we could not ascertain neither the policies were applied uniformly nor individual?s participation in the cost of vocational rehabilitation services was reasonable. Effect Prompt and equitable handling of referrals of individuals for vocational rehabilitation services could be impaired. Also, the improper documentation or calculation could impair the level of an individuals? participation in the cost of vocational rehabilitation services. The Administration needs to ensure that all participants are uniformly and reasonably treated. Cause Improper documentation, lack of adherence to monitoring and/or enforcement of internal control procedures and regulations. Context A sample of 60 applicants was selected for audit from a total of 5,229 applicants. Test several instances of noncompliance. Our sample was a statistically valid sample. Prior Year Audit Finding 2018-003 Recommendation The Administration should improve its monitoring and/or enforcement procedures regarding the internal controls over prompt referrals, financial need evaluations, and the uniform application of the benefits granted. Questioned Costs Could not be determined
Show full finding ▾Hide full finding ▴Agency: U.S. Department of Education Federal Program: Rehabilitation Services-Vocational Rehabilitation Grants to States CFDA: 84.126 Grant Number: H126A17080 / H126A18080 /H126A19080 Grant Period: October 1, 2016 - September 30, 2017 October 1, 2017 - September 30, 2018 October 1, 2018 - September 30, 2019 Compliance Requirement: Eligibility Category: Significant Deficiency in Internal Control (SD) and Noncompliance (NC) Criteria 34 CFR, Part 361, Section 41 (b)(1) and (2) ? Processing referrals and applications-Applications, establishes that: (1) Once an individual has submitted an application for vocational rehabilitation services, an eligibility determination will be made within 60 days, unless? (i) Exceptional and unforeseen circumstances beyond the control of the agency preclude a determination within 60 days and the agency and the individual agree to a specific extension of time; or (ii) An extended evaluation is necessary, in accordance with ?361.42(d). (2) An individual is considered to have submitted an application when the individual or the individual?s representative, as appropriate, ? (i) Has completed and signed an agency application form; (ii) Has provided information necessary to initiate an assessment to determine eligibility and priority for services; and (iii) Is available to complete the assessment process. (3) The designated State unit shall ensure that its application forms are widely available throughout the State. 34 CFR, Part 361, Section 54 (b) (2) (ii) and (iv) ? Participation of individuals in cost of services based on financial need -State unit requirements, establishes that if the State unit chooses to consider financial need?(ii) The policies must be applied uniformly to all individuals in similar circumstances; and (iv) The policies must ensure that the level of an individual?s participation in the cost of vocational rehabilitation services is reasonable. Normative Communication Letter No. 2015-02, Section B (1) and (3) ? Food: Breakfast, Lunch and Dinner, establishes that: (1) It is considered the feeding expense if it is required and it is evidenced that the applicant has to stay out of his/her home during the morning and the afternoon, so it is necessary to take food while receiving a rehabilitation service to determine eligibility, rehabilitation potential, achievement of employment goal or post-employment services. (3) The cost of breakfast may be covered to the applicant / consumer if it is established according to the official class schedule or the scheduled service that begins at 7:00 AM or earlier and the distance from residence to the place of service implies a journey equal to or greater than one hour and half or more. If you only have that class all day, the cost of lunch is not covered. Condition As part of our audit procedures over the eligibility requirement, we requested for examination 60 applicant?s files for the fiscal year ended June 30, 2019. We found the following exceptions: a. Fourteen (14) instances in which the eligibility determination was not made within 60-days period. We could not obtain neither documentation for an exceptional and unforeseen circumstances beyond the control of the agency that precluded a determination within 60 days and the agency, and the individual agreed to a specific extension of time; nor documentation that an extended evaluation was necessary. b. In two (2) cases, the documentation regarding the economic evaluation involving the participation of an individual in cost of services based on financial need was not found and consequently, we could not ascertain neither the policies were applied uniformly nor individual?s participation in the cost of vocational rehabilitation services was reasonable. Effect Prompt and equitable handling of referrals of individuals for vocational rehabilitation services could be impaired. Also, the improper documentation or calculation could impair the level of an individuals? participation in the cost of vocational rehabilitation services. The Administration needs to ensure that all participants are uniformly and reasonably treated. Cause Improper documentation, lack of adherence to monitoring and/or enforcement of internal control procedures and regulations. Context A sample of 60 applicants was selected for audit from a total of 5,229 applicants. Test several instances of noncompliance. Our sample was a statistically valid sample. Prior Year Audit Finding 2018-003 Recommendation The Administration should improve its monitoring and/or enforcement procedures regarding the internal controls over prompt referrals, financial need evaluations, and the uniform application of the benefits granted. Questioned Costs Could not be determined
VRA agrees with the finding and the recommended procedures haves been in process of implementation. The Agency has a specific and uniform public policy for the determination of eligibility, (Normative Communication 2015-25 Procedure for Applying the Eligibility Criteria), the economic contribution (Normative Communication 2007-25 Application of the Economic Analysis for Contribution by Services) and services of maintenance (Normative Communication 2015-02 Procedure to Provide the Maintenance Service to Applicants / Consumers of the Vocational Rehabilitation Administration). However, normative communication will be developed, imparting new instructions because of the results of the Single Audit. Likewise, the level of regional supervision will intervene with the Vocational Rehabilitation Counselors in a pro-active manner, offering greater technical assistance when applying the eligibility criteria in 60 days or less. The Director of the Vocational Rehabilitation Counseling Services Center will establish a strategic plan to intervene with the Vocational Rehabilitation Counselors that violate this public policy.
2018-003
Finding Number: 2019-003 Agency: U.S. Department of Education Federal Program: Rehabilitation Services-Vocational Rehabilitation Grants to States CFDA: 84.126 Grant Number: H126A17080 / H126A18080 /H126A19080 Grant Period: October 1, 2016 - September 30, 2017 October 1, 2017 - September 30, 2018 October 1, 2018 - September 30, 2019 Compliance Requirement: Performance Reporting (RSA-911) Category: Significant Deficiency in Internal Control (SD) and Noncompliance (NC) Criteria 34 CFR Part 80 Section (3) - Internal control, states that effective control and accountability must be maintained for all grant and subgrant cash, real and personal property, and other assets. Grantees and subgrantees must adequately safeguard all such property and must assure that it is used solely for authorized purposes. 234 CFR Part 80 Section 20(6) - Source documentation. Accounting records must be supported by such source documentation as cancelled checks, paid bills, payrolls, time and attendance records, contract and subgrant award documents, etc. 34 CFR, Part 361, Section 88 (c) Reporting requirements, establishes that a Designated State Unit (DSU) may submit its RSA?911 data on any alternative electronic format that is compatible with RSA?s capability, but data reported by a DSU must be valid, accurate, and in a consistent format. Condition As part of our audit procedures over performance reporting requirement, we requested for examination 50 individuals? files who exited the vocational rehabilitation program during the fiscal year ended June 30, 2019. We found the following exceptions: a. In six (6) cases the date of exit per notification letter differs from the date reported in RSA-911 as follows: "See Schedule of Findings and Question Costs for chart/table" b. In one (1) case, the RSA-911 was not available for examination. c. In one (1) case, the notification letter was not available for examination. d. In one (1) case, the employment outcome at exit per RSA-911 do not agree with documents on the participant?s file. e. In eight (8) cases the wage per hour do not agree between RSA-911 and the documents on the participant?s file. Effect As stated in 34 CFR, Part 361, Section 89 (a) Reporting requirements, if a DSU fails to submit data that are valid, accurate, and in a consistent format within the 60-day period, the DSU must develop a program improvement plan pursuant to ?361.89(a) that outlines the specific actions to be taken by the DSU to improve program performance. Cause The computerized system known as CRIS from which the data is obtained, lacks sufficient checkpoints for critical information as determined by the federal program. Also, internal control procedures might not be sufficient to timely detect and correct any discrepancy. Context A sample of 50 individuals? files who exited the vocational rehabilitation program during the fiscal year ended June 30, 2019 was selected for audit from a total of 4,330 applicants. Test found several instances of noncompliance. Our sample was a statistically valid sample. Prior Year Audit Finding 2018-005 Recommendation The computerized system known as CRIS should have a double check procedure for sensitive or critical information as determined by the federal program. Also, a proper supervision or monitoring procedure should be performed to detect and correct, on a timely manner, any inconsistency noted. Questioned Costs Not applicable
Show full finding ▾Hide full finding ▴Finding Number: 2019-003 Agency: U.S. Department of Education Federal Program: Rehabilitation Services-Vocational Rehabilitation Grants to States CFDA: 84.126 Grant Number: H126A17080 / H126A18080 /H126A19080 Grant Period: October 1, 2016 - September 30, 2017 October 1, 2017 - September 30, 2018 October 1, 2018 - September 30, 2019 Compliance Requirement: Performance Reporting (RSA-911) Category: Significant Deficiency in Internal Control (SD) and Noncompliance (NC) Criteria 34 CFR Part 80 Section (3) - Internal control, states that effective control and accountability must be maintained for all grant and subgrant cash, real and personal property, and other assets. Grantees and subgrantees must adequately safeguard all such property and must assure that it is used solely for authorized purposes. 234 CFR Part 80 Section 20(6) - Source documentation. Accounting records must be supported by such source documentation as cancelled checks, paid bills, payrolls, time and attendance records, contract and subgrant award documents, etc. 34 CFR, Part 361, Section 88 (c) Reporting requirements, establishes that a Designated State Unit (DSU) may submit its RSA?911 data on any alternative electronic format that is compatible with RSA?s capability, but data reported by a DSU must be valid, accurate, and in a consistent format. Condition As part of our audit procedures over performance reporting requirement, we requested for examination 50 individuals? files who exited the vocational rehabilitation program during the fiscal year ended June 30, 2019. We found the following exceptions: a. In six (6) cases the date of exit per notification letter differs from the date reported in RSA-911 as follows: "See Schedule of Findings and Question Costs for chart/table" b. In one (1) case, the RSA-911 was not available for examination. c. In one (1) case, the notification letter was not available for examination. d. In one (1) case, the employment outcome at exit per RSA-911 do not agree with documents on the participant?s file. e. In eight (8) cases the wage per hour do not agree between RSA-911 and the documents on the participant?s file. Effect As stated in 34 CFR, Part 361, Section 89 (a) Reporting requirements, if a DSU fails to submit data that are valid, accurate, and in a consistent format within the 60-day period, the DSU must develop a program improvement plan pursuant to ?361.89(a) that outlines the specific actions to be taken by the DSU to improve program performance. Cause The computerized system known as CRIS from which the data is obtained, lacks sufficient checkpoints for critical information as determined by the federal program. Also, internal control procedures might not be sufficient to timely detect and correct any discrepancy. Context A sample of 50 individuals? files who exited the vocational rehabilitation program during the fiscal year ended June 30, 2019 was selected for audit from a total of 4,330 applicants. Test found several instances of noncompliance. Our sample was a statistically valid sample. Prior Year Audit Finding 2018-005 Recommendation The computerized system known as CRIS should have a double check procedure for sensitive or critical information as determined by the federal program. Also, a proper supervision or monitoring procedure should be performed to detect and correct, on a timely manner, any inconsistency noted. Questioned Costs Not applicable
VRA does not accept this finding, as established in the following public policy in the Manual of Counseling Services in Vocational Rehabilitation: Page 53. Section D. D. Closing without Determining Eligibility The CRV can determine closure without determining eligibility in the following situations: the applicant cannot be located, impediment is very severe, does not interest the services of the ARV, death of the applicant, has no physical / mental impediment, has no vocational impediment, of interest and cooperation, among other reasons. Once the termination determination is discussed with the applicant / parent / guardian / representative, the intention to close the service record in st. 08, in the next 30 calendar days. In the record of services there must be, at least, evidence of three appointments to the office and one to the home. The applicant has up to 30 calendar days to react to the notification of the intention to close their service file, including filing a complaint or mediation in the relevant forums. If the applicant does not communicate his CRV, or submit a complaint or mediation within 30 calendar days, the CRV will proceed to close the service request in st. 08 and will send the written notification to the applicant. The closures in st. 08 due to severity (reason 2) are revised once per year. Page 58. Section I. I. Closing without receiving services The CRV can make the decision to close the service file of the ARV (St. 10), for different reasons: it cannot be located, it has a very significant impediment, it does not wish to continue receiving services, death, a person confined in an institution, transferred to another agency or lack of cooperation, among other reasons. In the record of services there must be at least evidence of three appointments to the office and a home visit. The CRV will interpret the consumer / representative or send you in writing the intention to close the service record after determining eligibility, but before having developed the PIPE. The consumer / representative will have 30 days from receiving the notice of intention to close to react to this decision, including filing a complaint or mediation in one of the appellative or mediation forums. If the consumer informs the CRV within 30 days of the notification of closure, which does not agree with the closure of their file, the CRV cites the consumer to discuss the decision. If the consumer does not contact their CRV, nor submit any complaint or mediation in an appellate or mediation forum within 30 calendar days, the CRV will proceed to close the service record at St. 30 and send written notification to the consumer. Pages 68 y 69. Section M. M. Closures The last stage of the process of providing services is closing the service file. In this section we will describe the most important aspects of the rehabilitated closure (st.26) and the not rehabilitated closure (st.28). Amendment to the PIPE for Closing the File of Services in the Rehabilitated Category (st.26): 1. Amendments to the Rehabilitation Law (PL 105-220 of 1998) establish that the record of services of a consumer who has obtained a job must be maintained working a minimum of 90 days. Once the CRV identifies that the consumer is working, it has the responsibility to negotiate and develop the preparatory amendment to close the service file with the consumer or his representative. The following aspects are included in the preparatory amendment: a. The employment goal in the Initial PIPE or in the last amendment, must be the occupation in which the consumer is working. b. The CRV will make an analysis that the employment goal is consistent with the strengths, resources, priorities, concerns, unique abilities, capabilities, interests and informed consumer selection. c. It will indicate the time that the consumer has been working, name and address of the employer, salary (equal to or more than the federal minimum wage), hours that he works (full or partial), if it is by contract and the duration thereof, marginal benefits (if applies), consumer satisfaction at work, if you are doing tasks appropriately and negotiation to establish the projected date for closing the service record in the rehabilitated category (st.26). d. The CRV will analyze the possibility of post-employment services. The analysis is documented in the "Analysis" function of the PIPE. e. The Preparatory Amendment for closing the service record includes two services: (1) Counseling in Vocational Rehabilitation - Support for adjustment in the work scenario, identify progress and possible obstacles to keep working. (2) Follow-up on Employment - This includes at least one monthly follow-up that can be by telephone or any means of communication, making a total of three minimum procedures in 90 days. Of these at least, one must be a personal contact with the consumer (a home visit or an appointment to the office). The rehabilitated closure is the status to complete the services with a result of employment. Compliance with the public policy of the ARV is ensured and the participation and the informed selection of the consumer on the individualized services of vocational rehabilitation is promoted always to achieve the goal in an integrated environment. The CRV will notify the consumer / representative of the intention to close their service file and of their right to appeal this decision, if they do not agree with it. Page 68 and 69. Paragraph P. P. Closing Not Rehabilitated After Receiving Services The CRV will proceed to close the service record when vocational rehabilitation services previously agreed and received through the Initial PIPE or its Amendments have been provided between the CRV and the consumer / representative, but without obtaining a result of employment. This decision must be based on the current public policy, the evidence and the corresponding justification to make the decision to close the service file in the category not rehabilitated. The CRV does not prepare an Amendment to the PIPE for the closure not rehabilitated. The CRV will inform the consumer / representative, 30 days in advance, of the intention to close the service file. Prepare a closing annotation, stating the reason for closure, in a clear, specific and relevant manner that includes the consumer's acceptance of the closure of the service file. Some reasons to close the service file are: cannot be located, severity, refused services or their continuation, death, institutionalized consumer and lack of interest and cooperation, among others. The records of closed consumer services not rehabilitated due to severity (reason 2) must be reviewed within one year of their closure. However, the possibility of evaluating the documents and processes to send the closure intention and then the closure notification that coincides with the 911 report will be evaluated.
2018-005
FAC accepted this audit on March 30, 2019 — management decision was due September 30, 2019.
GSA_MIGRATION
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2017-002
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2017-003
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2017-005
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2017-006
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
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FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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