Finding 1179439 (2025-007)

Finding Reference 2025-007 Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Puerto Rico Department of Family Program: Child Care and Development Block Grant (ALN 93.575) Compliance Requirement: Eligibility (E) Type of Finding: Significant Deficiency in Internal Controls (SD), Instance of Noncompliance (NC) Statement of Condition During our audit procedures, we evaluated four (4) participants files, and we found that two (2) of them do not have the Eligibility Certification. For that reason, we could not validate the eligibility of these participants. Criteria According to the agreement with the agency, the Municipality will have to evidence files for all the paperwork in each participating child's file that proves eligibility for the service as established. The program staff will have to complete the child's file in its entirety before starting service in any category. The service will not begin if the parent/guardian has not provided all the required documentation for the family's eligibility file and the corresponding Regional Office has not issued the Eligibility Certification CCEG-12-23Rev. Cause of Condition The Municipality’s Program Administration does not have effective internal controls to ensure that participant files have the necessary and required documentation to receive program services. Effect of Condition The Program is not in compliance with eligibility requirements. The Municipality provides services to participants without having the required documentation in the files. Recommendation Management must implement internal control to ensure that the eligible participant is properly documented at the time of receiving services. Questioned Cost None Prior Year Finding No. Views of Responsible Officials and Planned Corrective Action We concur with the finding. The Municipality will take steps to request the documentation again from the two participants for whom the corresponding eligibility certification was unavailable. In addition, instructions will be issued to ensure that all participants' eligibility documentation is reviewed periodically. Implementation Date: June 30, 2026 Responsible Person: Aracelis Fuentes Rodríguez Child Care Center Director