FAC Explorer

Audit 298616

FY End
2023-06-30
Total Expended
$115.77M
Findings
10
Programs
26
Organization: University of Detroit Mercy (MI)
Year: 2023 Accepted: 2024-03-27
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386186 2023-001 Significant Deficiency - N
386187 2023-001 Significant Deficiency - N
386188 2023-001 Significant Deficiency - N
386189 2023-001 Significant Deficiency - N
386190 2023-001 Significant Deficiency - N
962628 2023-001 Significant Deficiency - N
962629 2023-001 Significant Deficiency - N
962630 2023-001 Significant Deficiency - N
962631 2023-001 Significant Deficiency - N
962632 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $40.36M Yes 1
84.038 Federal Perkins Loan Program $8.29M Yes 0
93.342 Health Professions Student Loans, Including Primary Care Loans/loans for Disadvantaged Students $7.85M Yes 0
84.063 Federal Pell Grant Program $4.58M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $1.49M Yes 1
93.264 Nurse Faculty Loan Program (nflp) $1.25M Yes 0
93.364 Nursing Student Loans $1.22M Yes 0
84.425 Covid-19 - Education Stabilization Fund $814,125 Yes 0
84.033 Federal Work-Study Program $521,034 Yes 0
93.310 Trans-Nih Research Support $404,297 - 0
84.031 Higher Education_institutional Aid $290,728 - 0
84.042 Trio_student Support Services $242,111 - 0
93.103 Food and Drug Administration_research $207,592 - 0
84.047 Trio_upward Bound $136,970 - 0
93.855 Allergy, Immunology and Transplantation Research $55,269 - 0
45.161 Promotion of the Humanities_research $47,082 - 0
93.121 Oral Diseases and Disorders Research $26,163 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $26,155 - 0
93.124 Nurse Anesthetist Traineeships $20,816 - 0
47.070 Computer and Information Science and Engineering $16,120 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $13,594 - 0
93.498 Covid-19 - Provider Relief Fund and American Rescue Plan Rural Distribution $11,942 - 0
93.242 Mental Health Research Grants $7,052 - 0
93.408 Provider Relief Fund and American Rescue Plan Rural Distribution $4,412 Yes 0
93.859 Biomedical Research and Research Training $2,687 - 0
47.076 Education and Human Resources $1,108 - 0

Contacts

Name Title Type
ZAX4T6ANZ3J1 Thomas H. Manceor Auditee
3139931508 Ashley Schade Auditor
No contacts on file

Notes to SEFA

Title: Adjustments and Transfers Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of University of Detroit Mercy (the “University”) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the University. Expenditures reported in the Schedule are reported on the same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The passthrough entity identifying numbers are presented where available. The University has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The University has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. As allowable and In accordance with federal regulations issued by the U.S. Department of Education, during the year ended June 30, 2023, the University carried forward $101,755 of the 2022-2023 Federal Work-Study Program (ALN 84.033) award, which was carried forward to be expended in the 2023-2024 award year. The University carried forward $108,383 of the 2021-2022 Federal Work-Study Program award, which was spent in the 2022-2023 award year.
Title: Loan Balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of University of Detroit Mercy (the “University”) under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the University. Expenditures reported in the Schedule are reported on the same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The passthrough entity identifying numbers are presented where available. The University has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The University has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the schedule of expenditures of federal awards. The balances of loans outstanding at June 30, 2023 consist of the following: See the Notes to the SEFA for table.

Finding Details

Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Student Loans; ALN 84.063, Federal Pell Grant Program; ALN 84.007, Federal Supplemental Educational Opportunity Grants Federal Award Identification Number and Year - P268K201658, P063P191658 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported accurately to the National Student Loan Data System (NSLDS) or the guarantee agency (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309). Condition - The University did not accurately report the effective date of students' status changes to the NSLDS. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Cause and Effect - The University prepares enrollment reporting based on known student status changes. The University did not report the correct effective date for 12 students, resulting in a violation of accurate reporting requirements within the NSLDS. The University did not have a control in place to verify that the correct effective date was reported to NSLDS in the required time frame. Recommendation - The University should implement controls to ensure that the accurate effective date is reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Student Loans; ALN 84.063, Federal Pell Grant Program; ALN 84.007, Federal Supplemental Educational Opportunity Grants Federal Award Identification Number and Year - P268K201658, P063P191658 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported accurately to the National Student Loan Data System (NSLDS) or the guarantee agency (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309). Condition - The University did not accurately report the effective date of students' status changes to the NSLDS. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Cause and Effect - The University prepares enrollment reporting based on known student status changes. The University did not report the correct effective date for 12 students, resulting in a violation of accurate reporting requirements within the NSLDS. The University did not have a control in place to verify that the correct effective date was reported to NSLDS in the required time frame. Recommendation - The University should implement controls to ensure that the accurate effective date is reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Student Loans; ALN 84.063, Federal Pell Grant Program; ALN 84.007, Federal Supplemental Educational Opportunity Grants Federal Award Identification Number and Year - P268K201658, P063P191658 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported accurately to the National Student Loan Data System (NSLDS) or the guarantee agency (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309). Condition - The University did not accurately report the effective date of students' status changes to the NSLDS. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Cause and Effect - The University prepares enrollment reporting based on known student status changes. The University did not report the correct effective date for 12 students, resulting in a violation of accurate reporting requirements within the NSLDS. The University did not have a control in place to verify that the correct effective date was reported to NSLDS in the required time frame. Recommendation - The University should implement controls to ensure that the accurate effective date is reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Student Loans; ALN 84.063, Federal Pell Grant Program; ALN 84.007, Federal Supplemental Educational Opportunity Grants Federal Award Identification Number and Year - P268K201658, P063P191658 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported accurately to the National Student Loan Data System (NSLDS) or the guarantee agency (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309). Condition - The University did not accurately report the effective date of students' status changes to the NSLDS. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Cause and Effect - The University prepares enrollment reporting based on known student status changes. The University did not report the correct effective date for 12 students, resulting in a violation of accurate reporting requirements within the NSLDS. The University did not have a control in place to verify that the correct effective date was reported to NSLDS in the required time frame. Recommendation - The University should implement controls to ensure that the accurate effective date is reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Student Loans; ALN 84.063, Federal Pell Grant Program; ALN 84.007, Federal Supplemental Educational Opportunity Grants Federal Award Identification Number and Year - P268K201658, P063P191658 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported accurately to the National Student Loan Data System (NSLDS) or the guarantee agency (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309). Condition - The University did not accurately report the effective date of students' status changes to the NSLDS. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Cause and Effect - The University prepares enrollment reporting based on known student status changes. The University did not report the correct effective date for 12 students, resulting in a violation of accurate reporting requirements within the NSLDS. The University did not have a control in place to verify that the correct effective date was reported to NSLDS in the required time frame. Recommendation - The University should implement controls to ensure that the accurate effective date is reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Student Loans; ALN 84.063, Federal Pell Grant Program; ALN 84.007, Federal Supplemental Educational Opportunity Grants Federal Award Identification Number and Year - P268K201658, P063P191658 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported accurately to the National Student Loan Data System (NSLDS) or the guarantee agency (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309). Condition - The University did not accurately report the effective date of students' status changes to the NSLDS. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Cause and Effect - The University prepares enrollment reporting based on known student status changes. The University did not report the correct effective date for 12 students, resulting in a violation of accurate reporting requirements within the NSLDS. The University did not have a control in place to verify that the correct effective date was reported to NSLDS in the required time frame. Recommendation - The University should implement controls to ensure that the accurate effective date is reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Student Loans; ALN 84.063, Federal Pell Grant Program; ALN 84.007, Federal Supplemental Educational Opportunity Grants Federal Award Identification Number and Year - P268K201658, P063P191658 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported accurately to the National Student Loan Data System (NSLDS) or the guarantee agency (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309). Condition - The University did not accurately report the effective date of students' status changes to the NSLDS. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Cause and Effect - The University prepares enrollment reporting based on known student status changes. The University did not report the correct effective date for 12 students, resulting in a violation of accurate reporting requirements within the NSLDS. The University did not have a control in place to verify that the correct effective date was reported to NSLDS in the required time frame. Recommendation - The University should implement controls to ensure that the accurate effective date is reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Student Loans; ALN 84.063, Federal Pell Grant Program; ALN 84.007, Federal Supplemental Educational Opportunity Grants Federal Award Identification Number and Year - P268K201658, P063P191658 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported accurately to the National Student Loan Data System (NSLDS) or the guarantee agency (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309). Condition - The University did not accurately report the effective date of students' status changes to the NSLDS. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Cause and Effect - The University prepares enrollment reporting based on known student status changes. The University did not report the correct effective date for 12 students, resulting in a violation of accurate reporting requirements within the NSLDS. The University did not have a control in place to verify that the correct effective date was reported to NSLDS in the required time frame. Recommendation - The University should implement controls to ensure that the accurate effective date is reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Student Loans; ALN 84.063, Federal Pell Grant Program; ALN 84.007, Federal Supplemental Educational Opportunity Grants Federal Award Identification Number and Year - P268K201658, P063P191658 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported accurately to the National Student Loan Data System (NSLDS) or the guarantee agency (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309). Condition - The University did not accurately report the effective date of students' status changes to the NSLDS. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Cause and Effect - The University prepares enrollment reporting based on known student status changes. The University did not report the correct effective date for 12 students, resulting in a violation of accurate reporting requirements within the NSLDS. The University did not have a control in place to verify that the correct effective date was reported to NSLDS in the required time frame. Recommendation - The University should implement controls to ensure that the accurate effective date is reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner.
Finding 2023-001
Assistance Listing Number, Federal Agency, and Program Name - U S. Department of Education, Student Financial Assistance Cluster - ALN 84.268, Federal Direct Student Loans; ALN 84.063, Federal Pell Grant Program; ALN 84.007, Federal Supplemental Educational Opportunity Grants Federal Award Identification Number and Year - P268K201658, P063P191658 Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported accurately to the National Student Loan Data System (NSLDS) or the guarantee agency (Pell, 34 CFR Section 690.83(b)(2); Direct Loan, 34 CFR Section 685.309). Condition - The University did not accurately report the effective date of students' status changes to the NSLDS. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 40 students selected for enrollment reporting testing, the effective date of the status change for 12 students was not accurately reported. Cause and Effect - The University prepares enrollment reporting based on known student status changes. The University did not report the correct effective date for 12 students, resulting in a violation of accurate reporting requirements within the NSLDS. The University did not have a control in place to verify that the correct effective date was reported to NSLDS in the required time frame. Recommendation - The University should implement controls to ensure that the accurate effective date is reported to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The cause of the error has been found to be a software issue and the University is actively working with the vendor to determine the ultimate solution. The University has implemented additional controls to ensure that the accurate effective date is reported to the NSLDS in a timely manner.