FAC Explorer

Audit 390167

FY End
2025-06-30
Total Expended
$169.48M
Findings
3
Programs
69
Organization: Communidad Del Retiro (a Project of the Municipality of San Juan) (PR)
Year: 2025 Accepted: 2026-03-03
Auditor: DRIVEN P S C

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176344 2025-001 Material Weakness Yes G
1176345 2025-001 Material Weakness Yes G
1176346 2025-001 Material Weakness Yes G

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $33.42M Yes 0
93.600 Head Start $17.19M Yes 0
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $10.41M Yes 0
97.036 Disaster Grants ‐ Public Assistance (Presidentially Declared Disasters) $7.93M Yes 0
21.027 Treasury's Coronavirus State and Local Fiscal Recovery Funds-American Rescue Plan Act of 2021 $7.44M Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $5.67M Yes 0
17.278 WIA DISLOCATED WORKER FORMULA GRANTS $4.66M Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $4.17M Yes 0
84.063 Federal Pell Grant Program (PELL) $2.69M Yes 0
93.686 ENDING THE HIV EPIDEMIC: A PLAN FOR AMERICA — RYAN WHITE HIV/AIDS PROGRAM PARTS A AND B (B) $2.39M Yes 0
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $2.21M Yes 0
15.957 Emergency Supplemental Historic Preservation Fund $1.90M Yes 0
84.425 Elementary and Secondary Schools Emergency Relief (ESSER) $1.72M Yes 0
14.267 CONTINUUM OF CARE PROGRAM $1.35M Yes 0
84.425F PL 116-136 Title VIII Coronavirus Aid, Relief, and Economic Security Act - Education Stabilization Fund - Institutional Funding Request $1.26M Yes 0
17.259 WIA YOUTH ACTIVITIES $1.18M Yes 1
95.001 High Intensity Drug Trafficking Areas Program - HIDTA $1.16M Yes 0
21.027 Treasury's Coronavirus State and Local Fiscal Recovery Funds - American Rescue Plan Act of 2021 (ARPA) - Metropolitan City $950,135 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $940,739 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $890,154 Yes 0
17.258 WIA ADULT PROGRAM $838,842 Yes 1
20.513 Section 5310 SJUA FY 2022: Special Vehicles for Elderly & Individuals with Disabilities, Preventive Maintenance and Operating Assistance; PRHTA, San Juan UZA, PR $759,988 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $567,331 Yes 0
93.940 Implementation of the Ending the HIV Epidemic Project - San Juan Geographical Jurisdiction $554,459 Yes 0
84.001 Charter School Program - School of Sports $549,512 Yes 0
84.367 IMPROVING TEACHER QUALITY STATE GRANTS $549,512 Yes 0
93.276 Drug Free Communities Support Programs Grants $421,511 Yes 0
16.922 EQUITABLE SHARING PROGRAM $413,352 Yes 0
14.249 SECTION 8 MODERATE REHABILITATION SINGLE ROOM OCCUPANCY $386,776 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $356,389 Yes 0
84.042 TRIO Student Support Services $343,688 Yes 0
84.031S Creating the Center for Academic and Professional Development (CAPD) to Promote Students’ Success $302,271 Yes 0
20.507 FEDERAL TRANSIT_FORMULA GRANTS $265,225 Yes 0
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $229,089 Yes 0
94.011 Foster Grandparent Program $227,860 Yes 0
16.575 CRIME VICTIM ASSISTANCE $215,651 Yes 0
14.000 Section 8 - Emergency Housing Vouchers (EHV) $205,004 Yes 0
93.044 Special Programs for the Aging-Title III, Part B-Nutrition Services $198,194 Yes 0
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM_SECTION 8 MODERATE REHABILITATION $192,928 Yes 0
93.527 AFFORDABLE CARE ACT (ACA) GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $187,030 Yes 0
93.526 American Rescue Plan Act - Health Center Infrastructure Support $167,965 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $154,654 Yes 0
94.006 CNCS Program Initiative - Americorps $109,232 Yes 0
20.616 ALCOHOL IMPAIRED DRIVING COUNTERMEASURES INCENTIVE GRANTS I $100,198 Yes 0
97.067 Homeland Security Grant Program (HSGP) - Operation Stonegarden (OPSG) $96,776 Yes 0
93.224 FY 2024 Behavioral Health Service Expansion $81,994 Yes 0
21.016 Department of Treasury-Equitable Sharing $78,708 Yes 0
93.224 CONSOLIDATED HEALTH CENTERS (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $67,202 Yes 0
93.658 FOSTER CARE_TITLE IV-E $64,176 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $64,019 Yes 0
94.002 Retired and Senior Volunteer Program $61,083 Yes 0
84.033 Federal Work-Study Program (FWS) $60,132 Yes 0
84.007 Supplementary Educational Opportuity Grants $53,704 Yes 0
16.000 US Marshall Services-PR Fugitive Task Force $50,258 Yes 0
20.505 Section 5303/5304-MPO/Planning Activities for FY 2023 ; PRHTA, PR $47,844 Yes 0
93.569 Community Services Block Grant - Supplemental Funds - Fiona $30,500 Yes 0
11.307 Economic Adjustment Assistance - FY 2021 American Rescue Plan Act Travel, Tourism, and Outdoor Recreation Notice of Funding Opportunity $24,500 Yes 0
97.039 FEMA - 4473 - DR - PR - Hazard Mitigation Grant Program $23,700 Yes 0
94.006 CNCS Program Initiative - Americorps - ARPA $22,795 Yes 0
93.600 Head Start - ARPA - American Rescue Plan $20,739 Yes 0
93.600 COVID-19 - Head Start - (P.L. 116-260) $20,577 Yes 0
93.941 HIV DEMONSTRATION, RESEARCH, PUBLIC AND PROFESSIONAL EDUCATION PROJECTS $14,106 Yes 0
45.024 Promotion of the Arts_Grants to Organizations and Individuals $11,098 Yes 0
14.256 Neighborhood Stabilization Program (NSP) $7,291 Yes 0
93.527 FY 2023 Bridge Access Program - Consolidated Appropriations Act, 2022, [P.L. 117-103] $5,130 Yes 0
93.356 HEAD START DISASTER RECOVERY $1,997 Yes 0
20.513 5310 Lapsing Funds SJUA FY2024 Elderly & Individuals Disabilities Operating, Award Name Capital Projects CANOVANAS - CATANO-CIDRA-COROZAL- GURABO - HUMACAO-JUNCOS-MANATI -NARANJITO-SALINAS-SAN JUAN-TOA ALTATOA BAJA-TRUJILLO ALTO & INSTITUTO PSICOPEDAGOGICO PR $1,253 Yes 0
93.048 OPPEA- American Rescue Plan - Special Programs for the Aging-Disaster Assistance for State Units on Aging (SUAs) and Tribal Organizations in Major Disasters Declared by the President $1,067 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $0 Yes 0

Contacts

Name Title Type
EMMTCQXM4K39 Israel O Alicea Luciano Auditee
7874802572 Juan F Calderon Auditor
No contacts on file

Notes to SEFA

A. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, as applicable, wherein certain types of expenditures are not allowable or are limited as 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. Pass-through entity identifying numbers are presented where available. D. The Municipality has elected not to use the 15 percent of minimis indirect cost rate allowed under the Uniform Guidance.
During fiscal year 2024-2025, the Municipality disbursed $14,085,324 to sub-recipients for healthcare, public service, and housing and other community-based services. The Municipality’s federal financial assistance programs were:
Assistance Listing Number Expenditures to Subrecipients
14.218 $ 1,254,574
14.218 694,788
14.241 3,512,724
14.241 1,578,569
93.914 5,685,738
93.914 1,358,931
14085324

Finding Details

Finding 2025-001
Section III – Federal Award Findings and Questioned Costs Assistance Listing No.: 17.258, 17.259, 17.278 WIOA Cluster Finding No. 2025-001 – Material Weakness on Internal Controls over Compliance and Compliance with Earmarking requirements Condition The Municipality uses ORACLE accounting system to keep financial information for all its operations and is required by the Puerto Rico Department of Economic Development and Commerce, the pass-through grantor agency, to use MIP accounting system to keep the financial information for the program. However, the Municipality has not been able to conclude a reconciliation of the financial transactions amongst both accounting records. As a result, the Municipality was not able to demonstrate, and we were not able to determine compliance with the earmarking requirements of the program using ORACLE. The Municipality meets the earmarking requirements when applied to the balances recorded in the MIP accounting system. Cause The Municipality has not established a formal reconciliation process to ensure that transactions recorded in ORACLE are in agreement with the transactions recorded in MIP. Effect Failure to reconcile the accounting systems increases the risk of noncompliance with the earmarking requirements which in turn may result in potential questioned costs, and the possibility of financial adjustments or sanctions from the Puerto Rico Department of Economic Development and Commerce and/or the federal grantor.