FAC Explorer

Audit 308357

FY End
2023-09-30
Total Expended
$2.23M
Findings
6
Programs
6
Organization: Esperanza Para La Vejez, Inc. (PR)
Year: 2023 Accepted: 2024-06-07
Auditor: Ortiz Rivera Rivera & CO LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400238 2023-001 Significant Deficiency - L
400239 2023-001 Significant Deficiency - L
400240 2023-001 Significant Deficiency - L
976680 2023-001 Significant Deficiency - L
976681 2023-001 Significant Deficiency - L
976682 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
94.011 Foster Grandparent Program $694,512 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $412,901 Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $385,552 Yes 1
94.016 Senior Companion Program $307,432 - 0
93.569 Community Services Block Grant $142,283 - 0
93.053 Nutrition Services Incentive Program $84,184 Yes 1

Contacts

Name Title Type
V2JVXF4BAM73 Zoraida Vaga Auditee
7879900090 CPA Marco Rivera Auditor
No contacts on file

Notes to SEFA

Title: Significant Accounting Policies Accounting Policies: See detail De Minimis Rate Used: Y Rate Explanation: The Organization reported $29,770 under the Senior Companion Programs as minimun indirect cost rate allowed under the Uniform Guidance. The total cost is 10 percent allowed by the Agency. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Esperanza para la Vejez, Inc., and is presented using the accrual basis of accounting. The information in this schedule is presented in accordance with the requirement of 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 Esperanza para la Vejez, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Esperanza para la Vejez, Inc.
Title: Basis of Presentation Accounting Policies: See detail De Minimis Rate Used: Y Rate Explanation: The Organization reported $29,770 under the Senior Companion Programs as minimun indirect cost rate allowed under the Uniform Guidance. The total cost is 10 percent allowed by the Agency. The reconciliation of expenditures in the financial statements to the Schedule of Expenditures of Federal Awards is as follows: Expenditures per the financial statements $2,378,664 Less non-federal expenditures 146,276 Expenditures per Schedule of Expenditures of Federal Awards $2,232,388
Title: Indirect Cost Rate Accounting Policies: See detail De Minimis Rate Used: Y Rate Explanation: The Organization reported $29,770 under the Senior Companion Programs as minimun indirect cost rate allowed under the Uniform Guidance. The total cost is 10 percent allowed by the Agency. The Organization reported $29,770 under the Senior Companion Programs as minimum indirect cost rate allowed under the Uniform Guidance. The total cost is 10 percent allowed by the Agency.

Finding Details

Finding 2023-001
Condition The required quarterly financial report for the period ended September 30, 2023 was not submitted on its due date. Criteria As part of the agreement between the Organization and the Passthrough Agency, the Organization should submit quarterly financial reports during the follows 30 days at the end of each quarter. Context We request two reports submitted during the year ended September 30, 2023 and observed the report was not submitted on its due date. Cause The Organization failed to submit the required report because they did not have an approved budget on time, and the changes on amounts on it. Effect The Organization cannot comply with the reporting requisites; the evaluation and use of the federal funds cannot be observed and monitored by the Agency. The situation could affect the program outcomes. Questioned Costs Not determined Recommendation We recommend the Organization request the approved budget to the Passthrough Agency at the beginning of the year and maintain the schedule of the due date of required reports.
Finding 2023-001
Condition The required quarterly financial report for the period ended September 30, 2023 was not submitted on its due date. Criteria As part of the agreement between the Organization and the Passthrough Agency, the Organization should submit quarterly financial reports during the follows 30 days at the end of each quarter. Context We request two reports submitted during the year ended September 30, 2023 and observed the report was not submitted on its due date. Cause The Organization failed to submit the required report because they did not have an approved budget on time, and the changes on amounts on it. Effect The Organization cannot comply with the reporting requisites; the evaluation and use of the federal funds cannot be observed and monitored by the Agency. The situation could affect the program outcomes. Questioned Costs Not determined Recommendation We recommend the Organization request the approved budget to the Passthrough Agency at the beginning of the year and maintain the schedule of the due date of required reports.
Finding 2023-001
Condition The required quarterly financial report for the period ended September 30, 2023 was not submitted on its due date. Criteria As part of the agreement between the Organization and the Passthrough Agency, the Organization should submit quarterly financial reports during the follows 30 days at the end of each quarter. Context We request two reports submitted during the year ended September 30, 2023 and observed the report was not submitted on its due date. Cause The Organization failed to submit the required report because they did not have an approved budget on time, and the changes on amounts on it. Effect The Organization cannot comply with the reporting requisites; the evaluation and use of the federal funds cannot be observed and monitored by the Agency. The situation could affect the program outcomes. Questioned Costs Not determined Recommendation We recommend the Organization request the approved budget to the Passthrough Agency at the beginning of the year and maintain the schedule of the due date of required reports.
Finding 2023-001
Condition The required quarterly financial report for the period ended September 30, 2023 was not submitted on its due date. Criteria As part of the agreement between the Organization and the Passthrough Agency, the Organization should submit quarterly financial reports during the follows 30 days at the end of each quarter. Context We request two reports submitted during the year ended September 30, 2023 and observed the report was not submitted on its due date. Cause The Organization failed to submit the required report because they did not have an approved budget on time, and the changes on amounts on it. Effect The Organization cannot comply with the reporting requisites; the evaluation and use of the federal funds cannot be observed and monitored by the Agency. The situation could affect the program outcomes. Questioned Costs Not determined Recommendation We recommend the Organization request the approved budget to the Passthrough Agency at the beginning of the year and maintain the schedule of the due date of required reports.
Finding 2023-001
Condition The required quarterly financial report for the period ended September 30, 2023 was not submitted on its due date. Criteria As part of the agreement between the Organization and the Passthrough Agency, the Organization should submit quarterly financial reports during the follows 30 days at the end of each quarter. Context We request two reports submitted during the year ended September 30, 2023 and observed the report was not submitted on its due date. Cause The Organization failed to submit the required report because they did not have an approved budget on time, and the changes on amounts on it. Effect The Organization cannot comply with the reporting requisites; the evaluation and use of the federal funds cannot be observed and monitored by the Agency. The situation could affect the program outcomes. Questioned Costs Not determined Recommendation We recommend the Organization request the approved budget to the Passthrough Agency at the beginning of the year and maintain the schedule of the due date of required reports.
Finding 2023-001
Condition The required quarterly financial report for the period ended September 30, 2023 was not submitted on its due date. Criteria As part of the agreement between the Organization and the Passthrough Agency, the Organization should submit quarterly financial reports during the follows 30 days at the end of each quarter. Context We request two reports submitted during the year ended September 30, 2023 and observed the report was not submitted on its due date. Cause The Organization failed to submit the required report because they did not have an approved budget on time, and the changes on amounts on it. Effect The Organization cannot comply with the reporting requisites; the evaluation and use of the federal funds cannot be observed and monitored by the Agency. The situation could affect the program outcomes. Questioned Costs Not determined Recommendation We recommend the Organization request the approved budget to the Passthrough Agency at the beginning of the year and maintain the schedule of the due date of required reports.