Audit 297640

FY End
2021-12-31
Total Expended
$879,743
Findings
2
Programs
1
Organization: Teatro Breve INC (PR)
Year: 2021 Accepted: 2024-03-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
384531 2021-001 Significant Deficiency - P
960973 2021-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
59.075 Shuttered Venue Operators Grant (svog) $879,743 Yes 1

Contacts

Name Title Type
Y9GPGNXGD7Z4 Naima Rodriguez Rivera Auditee
7879029736 CPA Carlos De Angel Ramirez Auditor
No contacts on file

Notes to SEFA

Title: SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARDS REPORTING Accounting Policies: The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Teatro Breve, Inc., (hereinafter Organization), under programs of the federal government for the year ended December 31, 2021. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Institution, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institution. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursemen De Minimis Rate Used: N Rate Explanation: N/A The information included in the Schedule may not fully agree with other federal awards reports, submitted directly to federal grantor agency because, among other reasons, the award report may (a) be prepared for a different fiscal period and (b) include cumulative data (from prior years) rather than data from the current year only.
Title: FEDERAL CFDA NUMBERS Accounting Policies: The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Teatro Breve, Inc., (hereinafter Organization), under programs of the federal government for the year ended December 31, 2021. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Institution, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institution. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursemen De Minimis Rate Used: N Rate Explanation: N/A The federal CFDA numbers included in this Schedule were determined based on the program name, review of grant contract information, and the OMB’s Catalog of Federal Domestic Assistance (CFDA).
Title: PASS-THROUGH AWARDS Accounting Policies: The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Teatro Breve, Inc., (hereinafter Organization), under programs of the federal government for the year ended December 31, 2021. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Institution, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institution. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursemen De Minimis Rate Used: N Rate Explanation: N/A No federal grant dollar has been passed through to the sub-recipient.
Title: RESTRICTIONS Accounting Policies: The accompanying schedule of expenditures of federal award (the “Schedule”) includes the federal awards activity of Teatro Breve, Inc., (hereinafter Organization), under programs of the federal government for the year ended December 31, 2021. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Institution, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Institution. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursemen De Minimis Rate Used: N Rate Explanation: N/A Each federal program has its own use restrictions. Those restrictions are included in the OMB’s CFDA.

Finding Details

Views of Responsible Officials- The delay to submit the data collection form was an extraordinary event, due to the delay of the audited financial statements. We foresee to achieve the submission of the data collection form to the US Small Business Administration within the first three days after the completion of the Audited Financial Statements.
Views of Responsible Officials- The delay to submit the data collection form was an extraordinary event, due to the delay of the audited financial statements. We foresee to achieve the submission of the data collection form to the US Small Business Administration within the first three days after the completion of the Audited Financial Statements.