Audit 354564

FY End
2022-12-31
Total Expended
$1.60M
Findings
2
Programs
1
Organization: Bluetide Puerto Rico, INC (PR)
Year: 2022 Accepted: 2025-04-24

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
555907 2022-001 - - L
1132349 2022-001 - - L

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance Program $1.60M Yes 1

Contacts

Name Title Type
RN9LNRX989R9 Carola Diaz Auditee
7877278980 Francisco Santiago Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1- BASIS OF PRESENTATION Accounting Policies: A.    Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. B. Negative amounts, if any, shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. C. Bluetide Puerto Rico, Inc. did not have the indirect cost rate approved by the US Economic Development Administration. De Minimis Rate Used: N Rate Explanation: Bluetide did not have minimus cost rate. The accompanying schedule of expenditures of federal awards includes the federal grants activity of Bluetide Puerto Rico, Inc. under programs of the Federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Bluetide Puerto Rico, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of Bluetide Puerto Rico, Inc.
Title: NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: A.    Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. B. Negative amounts, if any, shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. C. Bluetide Puerto Rico, Inc. did not have the indirect cost rate approved by the US Economic Development Administration. De Minimis Rate Used: N Rate Explanation: Bluetide did not have minimus cost rate. A.    Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. B. Negative amounts, if any, shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. C. Bluetide Puerto Rico, Inc. did not have the indirect cost rate approved by the US Economic Development Administration.
Title: NOTE 3- SCHEDULE NOT IN AGREEMENT WITH OTHER FEDERAL AWARD REPORTS Accounting Policies: A.    Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. B. Negative amounts, if any, shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. C. Bluetide Puerto Rico, Inc. did not have the indirect cost rate approved by the US Economic Development Administration. De Minimis Rate Used: N Rate Explanation: Bluetide did not have minimus cost rate. The information included in the schedule may not fully agree with other federal award reports submitted directly to federal granting agencies.
Title: NOTE 4- ASSISTANCE LISTING Accounting Policies: A.    Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. B. Negative amounts, if any, shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. C. Bluetide Puerto Rico, Inc. did not have the indirect cost rate approved by the US Economic Development Administration. De Minimis Rate Used: N Rate Explanation: Bluetide did not have minimus cost rate. The assistance listing number included in this schedule is based on the program name, grant contract information and the Office of Management and Budget’s Catalogue of Federal Domestic Assistance.

Finding Details

FINDING NO. 2022-001 REPORT SUBMISSION - CRITERIA Report submission (a) General- (1) The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (2) The auditee must make copies available for public inspection unless restricted by Federal statute or regulation. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. PART 200—Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards Subpart F—Audit Requirements 200.512 Report submission. CONDITION Activities Allowed or Unallowed and Allowable Cost/Cost Principles- During our field work we noted that the entity did not comply in submitting the audit report package according to due dates stated in the regulations. EFFECT - BTPR is not in compliance with the according regulations. POTENTIAL EFFECT -The cognizant agency may hold the program funds until receive the corresponding audit report package. QUESTIONED COSTS -$0.00 CAUSE -BTPR was not prepared on a timely basis for the audit and therefore did not send audit package according to regulations. RECOMMENDATION - The management should establish adequate procedures to perform the audit on a timely basis and filed the audit package according to regulations. VIEWS OF RESPONSIBLE OFFICIALS- See the Corrective Action Plan for details of action required.
FINDING NO. 2022-001 REPORT SUBMISSION - CRITERIA Report submission (a) General- (1) The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (2) The auditee must make copies available for public inspection unless restricted by Federal statute or regulation. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. PART 200—Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards Subpart F—Audit Requirements 200.512 Report submission. CONDITION Activities Allowed or Unallowed and Allowable Cost/Cost Principles- During our field work we noted that the entity did not comply in submitting the audit report package according to due dates stated in the regulations. EFFECT - BTPR is not in compliance with the according regulations. POTENTIAL EFFECT -The cognizant agency may hold the program funds until receive the corresponding audit report package. QUESTIONED COSTS -$0.00 CAUSE -BTPR was not prepared on a timely basis for the audit and therefore did not send audit package according to regulations. RECOMMENDATION - The management should establish adequate procedures to perform the audit on a timely basis and filed the audit package according to regulations. VIEWS OF RESPONSIBLE OFFICIALS- See the Corrective Action Plan for details of action required.