EIN: 660577886
UEI: NBBKLTJWWEG4
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 September 24, 2025 (335 days ago).
What is a management decision? →The Single Audit report for the fiscal year ended June 30, 2023, was not subwithin the required timeframe. The report was submitted on January 15, 2025, which is beyond the nine-month deadline.
Show full finding ▾Hide full finding ▴The Single Audit report for the fiscal year ended June 30, 2023, was not subwithin the required timeframe. The report was submitted on January 15, 2025, which is beyond the nine-month deadline.
We acknowledge the finding related to the reported submission date. We want to clarify that the 2023 Single Audit Report was prepared and submitted within the required timeframe. However, a subsequent update to the registry system necessitated a resubmission, which is reflected in the current registry date. We will enhance our communication with the registry system administrators to ensure we are promptly informed of any system updates or changes that may affect our submissions. We will request confirmation of successful submissions going forward.
FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
Centro María Mazzarello Alespi (CMMA) issued two payments to the Puerto Rico Treasury Department (PRTD) for professional services tax withheld to the building contractor by error. Puerto Rico's Internal Revenue Code exempts payments made to building contractors from income tax withholding. However, CMMA was required to retain a 10% of each invoice (Certification) until the building has been finished, inspected, and accepted.
Show full finding ▾Hide full finding ▴Centro María Mazzarello Alespi (CMMA) issued two payments to the Puerto Rico Treasury Department (PRTD) for professional services tax withheld to the building contractor by error. Puerto Rico's Internal Revenue Code exempts payments made to building contractors from income tax withholding. However, CMMA was required to retain a 10% of each invoice (Certification) until the building has been finished, inspected, and accepted.
We agree with the findings. As our corrective action plan to be implemented during the course of the fiscal year 2023-2024, we will require to the accounting staff to take continuing education courses at least 1 every 6 months to stay current and comply with this action plan. In addition, we will hire an external accounting firm to support any technical questions for the accounting staff. Therefore, CMMA will strengthen its supervision and review procedures to assure that every payment is made to the proper payee in accordance with applicable laws, regulations, contracts, and industry practices. CMMA has requested the PRTD to reimburse the funds erroneously paid. PRTD approved the reimbursement to CMMA, therefore, the Institution will be able to pay the required amount to the building contractor.
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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