FAC Explorer

Audit 414984

FY End
2025-06-30
Total Expended
$1.07M
Findings
3
Programs
3
Organization: COLEGIO CATOLICO NOTRE DAME CORP. (PR)
Year: 2025 Accepted: 2026-10-15
Auditor: GONZALEZ TORRES & CO CPA PSC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1240545 2025-002 Material Weakness Yes L
1240546 2025-002 Material Weakness Yes L
1240547 2025-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $546,129 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $494,154 Yes 1
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $32,673 Yes 1

Contacts

Name Title Type
WWC1WF1DAVX1 Ramon Rivera Auditee
7973982910 Lyhonel J. González Hernández Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards presents the expenditures for the year ended June 30, 2025, 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 Assisting Listing Number included in this schedule are determined based on the program name, review of grant contract information and the Office of Management and Budget’s Catalogue of Federal Assistance.
Major programs are identified in the Summary of Auditor Results Section of the Schedule of Findings and Questioned Costs.
Expenditures included in the Schedule of Expenditures of Federal Awards agree with the amounts included in the accompanying statement of activities, except for those related to Disaster Grants – Public Assistance (CFDA 97.036) that are recognized when incurred and approved by the granting Agency (FEMA). The disbursements included in the SEFA related to FEMA funds were incurred in fiscal year 2017-2018 but approved during the fiscal year 2025 for which the amount of $546,129 is presented.
Colegio Católico Notre Dame, Corp has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-002
Finding No. 2025-002 Type of finding: Federal Award Situation: Significant deficiency; Compliance with federal regulations. Assistance Listing No: All Federally Assisted Programs Compliance Requirements: Reporting Repeated audit finding: None Questioned Costs: None Condition: The Single Audit reporting package, as defined and required in 2 CRF 200.512 for fiscal year ended June 30, 2025, was not submitted timely. Context: Despite the Organization’s best efforts to provide, on a timely basis, the information needed to complete the audit, data collection form and reporting package according to 2 CRF 200.512, the audit, data collection form and reporting package for the fiscal year ended June 30, 2025 was submitted to the Federal Audit Clearinghouse on October 2026. Criteria: As per 2 CRF 200.512, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Cause: The Organization was not able to provide on a timely basis, the information needed to complete the audit for the year ended on June 30, 2025. This situation prevented the submission of the data collection form and reporting package by the due date of March 31, 2026. Effect: Because of the situation described above, the Organization did not comply with the report submission requirement, since the audit was not submitted within nine months after their fiscal period end date. Auditor’s recommendation: Management should continue to fulfill their auditee responsibilities as stated in 2 CRF 200.508 which among other things, require management to prepare appropriate financial statements and provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit and to ensure that subsequent financial reporting packages are submitted timely. View of Responsible officials and corrective actions: To make sure that all pertinent documents & information related to the 2024-2025 financial statements are delivered to our auditor with sufficient time for them to complete said year’s single audit and submit it to the corresponding agency.