FAC Explorer

Audit 368235

FY End
2024-12-31
Total Expended
$15.32M
Findings
2
Programs
2
Organization: Ministerio Buen Samaritano, Marc Marcos A. Rivera Córdova, INC (PR)
Year: 2024 Accepted: 2025-09-29
Auditor: Gonzalez Torres & CO CPA Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155842 2024-003 Material Weakness Yes N
1155843 2024-003 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
10.569 Emergency Food Assistance Program (food Commodities) $14.09M Yes 1
10.568 Emergency Food Assistance Program (administrative Costs) $1.23M Yes 1

Contacts

Name Title Type
KCE1QFLKJ515 Betsaida Pantoja Auditee
7874228882 Lyhonel J Gonzalez Hernandez Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards presents the expenditures for the year ended December 31, 2024, of all the federally-assisted programs of the Organization.
The schedule was prepared following the accrual basis of accounting, which is further explained in Note 1 to the financial statements of the Organization.
The OMB Compliance Supplement requires the auditor to use a risk-based approach to determine major programs. The OMB also provides an exemption to this approach on the first year of implementation of the circular and when there is a change in auditors. The auditors went through the required procedures of the risk-based approach to select the Organization’s major programs for the year ended December 31, 2024.
The Organization did not disburse funds to subrecipients for the year ended December 31, 2024.
The Organization did not elect to use the 10% de minimis indirect cost rate.
The Organization incurred restricted program services expenses related to both federal and state awards during the year ended December 31, 2024. These expenses are reflected in the Statement of Activities, Functional Expenses, and Changes in Net Assets. The reconciliation is as follow:

Finding Details

Finding 2024-003
Finding No. 2024-003 Federal Agency: United States Department of Agriculture Compliance Requirement: Special Tests and Provisions Type of Finding: Material Weakness in Internal Control (MW). Instance of Noncompliance (NC) Criteria In accordance with federal program specific requirements, accurate and complete records must be maintained with respect to the receipt, distribution/use, and inventory of USDA Foods, including end products processed from USDA Foods in TEFAP. Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Failure to maintain records required by 7 CFR section 250.19 is considered prima facie evidence of improper distribution or loss of USDA Foods, and the agency processor or entity is liable for the value of the food or replacement of the food in kind (7 CFR sections 250.16 and 250.19(a)). Statement of Condition Physical Inventory for TEFAP (The Emergency Food Administration Program) As discussed in Finding 2024-002, the Organization has several deficiencies regarding internal control about inventory of foods, lack of perform physical inventory as required by federal program and alternate procedures were not applied to validate the inventory at year end. This is a repeated findings from the prior year audit. Cause of Condition Management did not comply with the physical inventory at year end or maintained supporting documents for those procedures to validate the amount presented for inventory its financial statements. Effect of Condition Management did not comply with the physical inventory at year end or maintained supporting documents for those procedures to validate the amount presented for inventory its financial statements. Recommendation Management should ensure that the physical inventory is taken at the year end, compare and reconcile such amount to the financial statements, make the corresponding adjustments and corrections to present complete and accurate information of its financial statements. Also, supporting documentation for the uses/distribution of inventory should be maintained. Questioned Costs Undetermined questioned costs. Management Response Management concurs with the findings. The closing process will be improved; physical inventory will be taking and improvements for documentation will be made. Responsible official Mr. Marcos