EIN: 690001002
UEI: LX7MWNBLFLY9
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 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 27, 2024 (693 days ago).
What is a management decision? →2023-001 Financial Management — Accounting System and Reporting Practices Criteria As stated in Uniform Guidance Part 200.302 — Standards for Financial management: (3) The financial management system of other grantees and sub-grantees must meet the following standards: (3) Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, un-obligated balances, assets, liabilities outlays or expenditures and income. Condition The accounting records did not identify any record or disclose information related to the funds, assets and liabilities. Cause The Board's accounting system is in the process of completing the integration of accounting software to maintain records of funds, assets and liabilities. The Board's funds are, by law, under custody and control of the Secretary of the Treasury and are also accounted for in the Commonwealth's Central Government Accounting Systems (CGAS). Effect The Board does not have complete financial information that could affect the decision-making process. Questioned cost None Perspective information N/A Repeat finding 2022-001 Recommendation The Board needs to complete the integration process of its accounting system that will provide complete financial information. View of responsible Official Management agrees. Official Mr. Andres Ruiz, Finance Director
Show full finding ▾Hide full finding ▴2023-001 Financial Management — Accounting System and Reporting Practices Criteria As stated in Uniform Guidance Part 200.302 — Standards for Financial management: (3) The financial management system of other grantees and sub-grantees must meet the following standards: (3) Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, un-obligated balances, assets, liabilities outlays or expenditures and income. Condition The accounting records did not identify any record or disclose information related to the funds, assets and liabilities. Cause The Board's accounting system is in the process of completing the integration of accounting software to maintain records of funds, assets and liabilities. The Board's funds are, by law, under custody and control of the Secretary of the Treasury and are also accounted for in the Commonwealth's Central Government Accounting Systems (CGAS). Effect The Board does not have complete financial information that could affect the decision-making process. Questioned cost None Perspective information N/A Repeat finding 2022-001 Recommendation The Board needs to complete the integration process of its accounting system that will provide complete financial information. View of responsible Official Management agrees. Official Mr. Andres Ruiz, Finance Director
FINDING NUMBER 2023-001 Financial Management – Accounting System and Reporting Practices PRIFAS is the official accountability of Puerto Rico’s Government. This system does not have compatibility with many sub-systems. The Department of the Treasury is working with the new accounting and financial system that would harmonize with government agencies and we hope to be ready in July 2024. The Puerto Rico Planning Board continues to monitor the Treasury Department in relation to this matter and to correct this finding. The Planning Board expects to complete it by 2024. Contact Official: Mr. Andres Ruiz, Finance Director
2022-001
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
2022-001 Financial Management ? Accounting System and Reporting Practices Criteria As stated in Uniform Guidance Part 200.302 ? Standards for Financial management: (3) The financial management system of other grantees and sub-grantees must meet the following standards: (3) Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, un-obligated balances, assets, liabilities outlays or expenditures and income. Condition The accounting records did not identify any record or disclose information related to the funds, assets and liabilities. Cause The Board's accounting system is in the process of completing the integration of an accounting software to maintain records of funds, assets and liabilities. The Board's funds are, by law, under custody and control of the Secretary of the Treasury and are also accounted for in the Commonwealth's Central Government Accounting Systems (CGAS). Effect The Board does not have complete financial information that could affect the decision-making process. Questioned cost None Perspective information N/A Repeat finding 2021-001 Recommendation The Board needs to complete the integration process of its accounting system that will provide complete financial information. View of responsible Official Management agrees. Official Mr. Andres Ruiz, Finance Director
Show full finding ▾Hide full finding ▴2022-001 Financial Management ? Accounting System and Reporting Practices Criteria As stated in Uniform Guidance Part 200.302 ? Standards for Financial management: (3) The financial management system of other grantees and sub-grantees must meet the following standards: (3) Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, un-obligated balances, assets, liabilities outlays or expenditures and income. Condition The accounting records did not identify any record or disclose information related to the funds, assets and liabilities. Cause The Board's accounting system is in the process of completing the integration of an accounting software to maintain records of funds, assets and liabilities. The Board's funds are, by law, under custody and control of the Secretary of the Treasury and are also accounted for in the Commonwealth's Central Government Accounting Systems (CGAS). Effect The Board does not have complete financial information that could affect the decision-making process. Questioned cost None Perspective information N/A Repeat finding 2021-001 Recommendation The Board needs to complete the integration process of its accounting system that will provide complete financial information. View of responsible Official Management agrees. Official Mr. Andres Ruiz, Finance Director
FINDING NUMBER 2022-001 Financial Management ? Accounting System and Reporting Practices PRIFAS is the official accountability of Puerto Rico?s Government. This system does not have compatibility with many sub-systems. The Department of the Treasury is working with the new accounting and financial system that would harmonize with government agencies and we hope to be ready in September 2023. The Puerto Rico Planning Board continues to monitor the Treasury Department in relation to this matter and to correct this finding. The Planning Board expects to complete it by 2023. Contact Official: Mr. Andres Ruiz, Finance Director
2021-001
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
2020-001 Financial Management ? Accounting System and Reporting Practices Criteria As stated in Uniform Guidance Part 200.302 ? Standards for Financial management: (3) The financial management system of other grantees and sub-grantees must meet the following standards: (3) Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, un-obligated balances, assets, liabilities outlays or expenditures and income. Condition The accounting records did not identify any record or disclose information related to the funds, assets and liabilities. Cause The Board's accounting system is in the process of completing the integration of an accounting software to maintain records of funds, assets and liabilities. The Board's funds are, by law, under custody and control of the Secretary of the Treasury and are also accounted for in the Commonwealth's Central Government Accounting Systems (CGAS). Effect The Board does not have complete financial information that could affect the decision-making process.Questioned cost None Perspective information N/A Identification of repeating finding Refer to finding 2020-001 Recommendation The Board needs to complete the integration process of its accounting system that will provide complete financial information. View of responsible Official Management agrees.
Show full finding ▾Hide full finding ▴2020-001 Financial Management ? Accounting System and Reporting Practices Criteria As stated in Uniform Guidance Part 200.302 ? Standards for Financial management: (3) The financial management system of other grantees and sub-grantees must meet the following standards: (3) Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, un-obligated balances, assets, liabilities outlays or expenditures and income. Condition The accounting records did not identify any record or disclose information related to the funds, assets and liabilities. Cause The Board's accounting system is in the process of completing the integration of an accounting software to maintain records of funds, assets and liabilities. The Board's funds are, by law, under custody and control of the Secretary of the Treasury and are also accounted for in the Commonwealth's Central Government Accounting Systems (CGAS). Effect The Board does not have complete financial information that could affect the decision-making process.Questioned cost None Perspective information N/A Identification of repeating finding Refer to finding 2020-001 Recommendation The Board needs to complete the integration process of its accounting system that will provide complete financial information. View of responsible Official Management agrees.
FINDING NUMBER 2021-001 Financial Management ? Accounting System and Reporting Practices PRIFAS is the official accountability of Puerto Rico?s Government. This system does not have compatibility with many sub-systems. The Puerto Rico Department of the Treasury is still evaluating recommendations from different entities to improve the system and/or replace it. Corrective Action The Department of the Treasury was working with the new accounting and financial system that would harmonize with government agencies. However, due to budget problems, it was stopped by orders of the Fiscal Oversight Board and the Office of Management and Budget. The Puerto Rico Planning Board continues to monitor with the Treasury Department in relation to this matter and to correct this finding. The Planning Board expects to complete it by 2023. Contact Official: Mr. Andres Ruiz, Finance Director
2020-001
FAC accepted this audit on May 4, 2021 — management decision was due November 4, 2021.
The accounting records did not identify any record or disclose information related to the funds, assets and liabilities. Cause: The Board's accounting system is in the process of completing the integration of an accounting software to maintain records of funds, assets and liabilities. The Board's funds are, by law, under custody and control of the Secretary of the Treasury and are also accounted for in the Commonwealth's Central Government Accounting Systems (CGAS). Effects: The Board does not have complete financial information that could affect the decision-making process.Questioned cost: None Perspective information: N/A Identification of repeating finding: Refer to finding 2019-001. Recommendation: The Board needs to complete the integration process of its accounting system that will provide complete financial information. View of responsible Official: Management agrees.
Show full finding ▾Hide full finding ▴Criteria: As stated in Uniform Guidance Part 200.302 ? Standards for Financial management: (3) The financial management system of other grantees and sub-grantees must meet the following standards: (3) Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, un-obligated balances, assets, liabilities outlays or expenditures and income. Condition: The accounting records did not identify any record or disclose information related to the funds, assets and liabilities. Cause: The Board's accounting system is in the process of completing the integration of an accounting software to maintain records of funds, assets and liabilities. The Board's funds are, by law, under custody and control of the Secretary of the Treasury and are also accounted for in the Commonwealth's Central Government Accounting Systems (CGAS). Effects: The Board does not have complete financial information that could affect the decision-making process.Questioned cost: None Perspective information: N/A Identification of repeating finding: Refer to finding 2019-001. Recommendation: The Board needs to complete the integration process of its accounting system that will provide complete financial information. View of responsible Official: Management agrees.
Financial Management ? Accounting System and Reporting Practices PRIFAS is the official accountability of Puerto Rico?s Government. This system does not have compatibility with many sub-systems. The Puerto Rico Department of the Treasury is still evaluating recommendations from different entities to improve the system and/or replace it. Corrective Action The Department of the Treasury was working with the new accounting and financial system that would harmonize with government agencies. However, due to budget problems, it was stopped by orders of the Fiscal Oversight Board and the Office of Management and Budget. The Puerto Rico Planning Board continues to monitor with the Treasury Department in relation to this matter and to correct this finding. The Planning Board expected to complete it by 2022.
2019-001
FAC accepted this audit on March 16, 2020 — management decision was due September 16, 2020.
The accounting records did not identify any record or disclose information related to the funds, assets and liabilities. Cause: The Board's accounting system is in the process of completing the integration of an accounting software to maintain records of funds, assets and liabilities. The Board's funds are, by law, under custody and control of the Secretary of the Treasury and are also accounted for in the Commonwealth's Central Government Accounting Systems (CGAS). ? Effects: The Board does not have complete financial information that could affect the decision-making process. Questioned cost: None Perspective information: N/A Identification of repeating finding: Refer to finding 2018-001. Recommendation: The Board needs to complete the integration process of its accounting system that will provide complete financial information. View of responsible Official: Management agrees. Official: Mr. Andres Ruiz, Finance Director
Show full finding ▾Hide full finding ▴2019-001 Financial Management-Accounting System and Reporting Practices Criteria: As stated in Uniform Guidance Part 200.302 - Standards for Financial management: (3) The financial management system of other grantees and sub-grantees must meet the following standards: (3) Accounting records: Grantees and sub-grantees must maintain records which adequately identify the source and application of funds provided for financially assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities outlays or expenditures and income. Condition: The accounting records did not identify any record or disclose information related to the funds, assets and liabilities. Cause: The Board's accounting system is in the process of completing the integration of an accounting software to maintain records of funds, assets and liabilities. The Board's funds are, by law, under custody and control of the Secretary of the Treasury and are also accounted for in the Commonwealth's Central Government Accounting Systems (CGAS). ? Effects: The Board does not have complete financial information that could affect the decision-making process. Questioned cost: None Perspective information: N/A Identification of repeating finding: Refer to finding 2018-001. Recommendation: The Board needs to complete the integration process of its accounting system that will provide complete financial information. View of responsible Official: Management agrees. Official: Mr. Andres Ruiz, Finance Director
FINDING NUMBER 2019-001 Financial Management - Accounting System and Reporting Practices PRlF AS is the official accountability of Puerto Rico's Government. This system does not have compatibility with many sub-systems. The Puerto Rico Department of the Treasury is still evaluating recommendations from different entities to improve the system and/or replace it. Corrective Action The Department of the Treasury was working with the new accounting and financial system that would harmonize with government agencies. However, due to budget problems, it was stopped by orders of the Fiscal Oversight Board and the Office of Management and Budget. The Puerto Rico Planning Board continues to monitor with the Treasury Department in relation to this matter and to correct this finding. The Planning Board expected to complete it by 2021. Contact Official: Mr. Andres Ruiz, Finance Director
2018-001
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on March 27, 2017 — management decision was due September 27, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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