Audit 305124

FY End
2023-07-31
Total Expended
$212.89M
Findings
30
Programs
47
Year: 2023 Accepted: 2024-04-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
395313 2023-004 - - ALN
395314 2023-005 - - ALN
395315 2023-004 - - ALN
395316 2023-005 - - ALN
395317 2023-001 - - ALN
395318 2023-002 - - ALN
395319 2023-003 - - ALN
395320 2023-005 - - ALN
395321 2023-001 - - ALN
395322 2023-002 - - ALN
395323 2023-003 - - ALN
395324 2023-005 - - ALN
395325 2023-001 - - ALN
395326 2023-005 - - ALN
395327 2023-006 - - ALN
971755 2023-004 - - ALN
971756 2023-005 - - ALN
971757 2023-004 - - ALN
971758 2023-005 - - ALN
971759 2023-001 - - ALN
971760 2023-002 - - ALN
971761 2023-003 - - ALN
971762 2023-005 - - ALN
971763 2023-001 - - ALN
971764 2023-002 - - ALN
971765 2023-003 - - ALN
971766 2023-005 - - ALN
971767 2023-001 - - ALN
971768 2023-005 - - ALN
971769 2023-006 - - ALN

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $96.54M Yes 4
84.063 Federal Pell Grant Program $81.21M Yes 4
84.425 Education Stabilization Fund $19.78M Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $4.18M Yes 2
84.033 Federal Work-Study Program $1.73M Yes 2
84.031 Higher Education_institutional Aid $1.62M Yes 1
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $1.27M Yes 0
84.047 Trio_upward Bound $829,588 Yes 0
84.335 Child Care Access Means Parents in School $743,500 - 0
84.042 Trio_student Support Services $738,077 Yes 0
93.247 Advanced Nursing Education Grant Program $685,566 - 0
84.120 Minority Science and Engineering Improvement $533,635 Yes 0
84.044 Trio_talent Search $478,244 Yes 0
93.859 Biomedical Research and Research Training $284,369 Yes 0
93.242 Mental Health Research Grants $266,281 Yes 0
84.160 Training Interpreters for Individuals Who Are Deaf and Individuals Who Are Deaf-Blind $244,216 - 0
47.049 Mathematical and Physical Sciences $243,633 Yes 0
11.307 Economic Adjustment Assistance $228,863 - 0
10.223 Hispanic Serving Institutions Education Grants $146,089 - 0
93.936 National Institutes of Health Acquired Immunodeficiency Syndrome Research Loan Repayment Program $90,888 Yes 0
84.326 Special Education_technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $76,122 - 0
93.142 Niehs Hazardous Waste Worker Health and Safety Training $73,143 - 0
10.522 Food and Agriculture Service Learning Program $72,277 - 0
10.175 Farmers Market and Local Food Promotion Program (b) $71,780 - 0
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $58,128 - 0
47.083 Integrative Activities $56,908 Yes 0
81.049 Office of Science Financial Assistance Program $52,971 Yes 0
47.076 Education and Human Resources $49,660 Yes 0
10.310 Agriculture and Food Research Initiative (afri) $46,952 - 0
59.043 Women's Business Ownership Assistance $41,531 Yes 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $41,312 Yes 0
43.001 Science $29,000 Yes 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $28,757 Yes 2
94.006 Americorps $25,293 - 0
11.028 Connecting Minority Communities Pilot Program $20,957 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $19,830 - 0
10.308 Resident Instruction Grants for Insular Area Activities $19,761 - 0
94.013 Volunteers in Service to America $14,956 - 0
10.170 Specialty Crop Block Grant Program - Farm Bill $11,707 - 0
43.008 Education $7,600 Yes 0
20.616 National Priority Safety Programs $7,512 - 0
47.074 Biological Sciences $7,146 Yes 0
10.318 Women and Minorities in Science, Technology, Engineering, and Mathematics Fields $6,593 - 0
16.575 Crime Victim Assistance $4,122 - 0
19.040 Public Diplomacy Programs $285 - 0
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $-3,220 - 0
47.050 Geosciences $-4,440 Yes 0

Contacts

Name Title Type
EM5GRM3KM1N6 Carmelo Torres Reyes Auditee
7877513889 Víctor A. Monserrate Benítez Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The SEFA is prepared using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Institution decided to negotiat the Indirect Cost Agreement. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grants activity of Sistema Universitario Ana G. Méndez, Incorporado (“SUAGM”). 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 portion of the activities of SUAGM, it is not intended to, and does not present the financial position, changes in net assets, and cash flows of SUAGM.
Title: Basis of Accounting Accounting Policies: The SEFA is prepared using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Institution decided to negotiat the Indirect Cost Agreement. The Schedule is presented using the accrual basis of accounting.
Title: Federal Assistance Listing Numbers (“FALN”) Accounting Policies: The SEFA is prepared using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Institution decided to negotiat the Indirect Cost Agreement. The FALN numbers included in the Schedule are determined based on the program name, review of grant contract information and the assistance listings in the System for Award Management (SAM.gov) website. FALN numbers are presented for those programs for which such numbers were available.
Title: Matching Costs Accounting Policies: The SEFA is prepared using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Institution decided to negotiat the Indirect Cost Agreement. Matching costs, such as the nonfederal share of certain program costs, are not included in the accompanying Schedule.
Title: Loan Programs Accounting Policies: The SEFA is prepared using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Institution decided to negotiat the Indirect Cost Agreement. During the fiscal year ended July 31, 2023, the SUAGM processed new loans under the Assistance Listing 84.268. The total amount included on the Schedule of Expenditures includes the new loans processed of $95,944,552 and $596,907 of adjustments related to loans made in prior periods. Since SUAGM does not issue loans, the new loans made in the fiscal year ended July 31, 2023 relating to this program are considered current year federal expenditures, whereas the outstanding loan balances are not. The new loans made in the fiscal year ended July 31, 2023 are reported in the Schedule of Expenditures of Federal Awards.
Title: Relationship to Federal Financial Reports Accounting Policies: The SEFA is prepared using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Institution decided to negotiat the Indirect Cost Agreement. The regulations and guidelines governing the preparation of Federal financial reports vary by Federal agency and among programs administered by the same agency. Accordingly, the amounts reported in the Federal financial reports do not necessarily agree with the amounts reported in the accompanying schedule, which is prepared on the basis of accounting described in Note 2. Office of Management and Budget under the Uniform Guidance requires that federal financial reports and claims for advances and reimbursements contain information that is supported by the books and records from which the basic financial statements have been prepared. The SUAGM prepares the federal financial reports and claims for reimbursements primarily based on information from the internal accounting records of the respective educational institutions: Universidad Ana G. Méndez – Carolina Campus, Universidad Ana G. Méndez – Cupey Campus and Universidad Ana G. Méndez – Gurabo Campus.
Title: Program Clusters Accounting Policies: The SEFA is prepared using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Institution decided to negotiat the Indirect Cost Agreement. The Uniform Guidance defines a cluster of programs as a grouping of closely related programs that share common compliance requirements. According to this definition, the Research and Development, Economic Development, TRIO, Student Financial Assistance, and Highway Safety were identified as clusters.
Title: Contingencies Accounting Policies: The SEFA is prepared using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Institution decided to negotiat the Indirect Cost Agreement. The grant amounts received are subject to audit and adjustment. If any expenditure is disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the SUAGM. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal laws and regulations.
Title: Indirect Cost Rate Accounting Policies: The SEFA is prepared using the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Institution decided to negotiat the Indirect Cost Agreement. SUAGM did not use the ten percent de minimis indirect cost rate allowed by the Uniform Guidance.

Finding Details

During our review of the Fiscal Operations Report and Application to Participate (FISAP) for the applications to participate for the 2022-2023 and 2021-2022 award years for OPEIDs 00394100, 02587500, and 01171900 we were not able to validate critical information.
During our review of the documents provided to document the University’s compliance with the Act we noted that a qualified person did not prepare and present a written report to the board of directors at least annually to address the overall status of compliance with the information security program.
During our review of the Fiscal Operations Report and Application to Participate (FISAP) for the applications to participate for the 2022-2023 and 2021-2022 award years for OPEIDs 00394100, 02587500, and 01171900 we were not able to validate critical information.
During our review of the documents provided to document the University’s compliance with the Act we noted that a qualified person did not prepare and present a written report to the board of directors at least annually to address the overall status of compliance with the information security program.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Aid Program, we identified 177 transactions that were returns to the Department of Education in excess of 240 days.
In testing compliance with the return of Title IV funds requirements, we made a selection of eighty-three (83) students who withdrew, dropped-out, or failed to attend to the University and noted that for five (5) students, the amount returned was not calculated correctly. In addition, we also noted that seven students did not have the correct number of days in the enrollment period. There were also three students that had debts from prior semesters included in their computation of institutional charges.
In testing compliance with the Enrollment Reporting requirements, we selected seventy-eight (78) student who had a reduction or increase in attendance levels impacting enrollment status, graduated, withdrew, dropped out, or enrolled but never attended and noted that seven (6) had their changes reported more than 60 days. Of the six (6), three of the students had the wrong date of withdrawal submitted to NSLDS. Of the six (6), two (2) of the students had loans and the change was not submitted in its next updated Enrollment Reporting Roster file.
During our review of the documents provided to document the University’s compliance with the Act we noted that a qualified person did not prepare and present a written report to the board of directors at least annually to address the overall status of compliance with the information security program.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Aid Program, we identified 177 transactions that were returns to the Department of Education in excess of 240 days.
In testing compliance with the return of Title IV funds requirements, we made a selection of eighty-three (83) students who withdrew, dropped-out, or failed to attend to the University and noted that for five (5) students, the amount returned was not calculated correctly. In addition, we also noted that seven students did not have the correct number of days in the enrollment period. There were also three students that had debts from prior semesters included in their computation of institutional charges.
In testing compliance with the Enrollment Reporting requirements, we selected seventy-eight (78) student who had a reduction or increase in attendance levels impacting enrollment status, graduated, withdrew, dropped out, or enrolled but never attended and noted that seven (6) had their changes reported more than 60 days. Of the six (6), three of the students had the wrong date of withdrawal submitted to NSLDS. Of the six (6), two (2) of the students had loans and the change was not submitted in its next updated Enrollment Reporting Roster file.
During our review of the documents provided to document the University’s compliance with the Act we noted that a qualified person did not prepare and present a written report to the board of directors at least annually to address the overall status of compliance with the information security program.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Aid Program, we identified 177 transactions that were returns to the Department of Education in excess of 240 days.
During our review of the documents provided to document the University’s compliance with the Act we noted that a qualified person did not prepare and present a written report to the board of directors at least annually to address the overall status of compliance with the information security program.
During our review of the sample selected to physically inspect the equipment and determine that it was adequately safeguarded we were not able to inspect one out of forty samples selected.
During our review of the Fiscal Operations Report and Application to Participate (FISAP) for the applications to participate for the 2022-2023 and 2021-2022 award years for OPEIDs 00394100, 02587500, and 01171900 we were not able to validate critical information.
During our review of the documents provided to document the University’s compliance with the Act we noted that a qualified person did not prepare and present a written report to the board of directors at least annually to address the overall status of compliance with the information security program.
During our review of the Fiscal Operations Report and Application to Participate (FISAP) for the applications to participate for the 2022-2023 and 2021-2022 award years for OPEIDs 00394100, 02587500, and 01171900 we were not able to validate critical information.
During our review of the documents provided to document the University’s compliance with the Act we noted that a qualified person did not prepare and present a written report to the board of directors at least annually to address the overall status of compliance with the information security program.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Aid Program, we identified 177 transactions that were returns to the Department of Education in excess of 240 days.
In testing compliance with the return of Title IV funds requirements, we made a selection of eighty-three (83) students who withdrew, dropped-out, or failed to attend to the University and noted that for five (5) students, the amount returned was not calculated correctly. In addition, we also noted that seven students did not have the correct number of days in the enrollment period. There were also three students that had debts from prior semesters included in their computation of institutional charges.
In testing compliance with the Enrollment Reporting requirements, we selected seventy-eight (78) student who had a reduction or increase in attendance levels impacting enrollment status, graduated, withdrew, dropped out, or enrolled but never attended and noted that seven (6) had their changes reported more than 60 days. Of the six (6), three of the students had the wrong date of withdrawal submitted to NSLDS. Of the six (6), two (2) of the students had loans and the change was not submitted in its next updated Enrollment Reporting Roster file.
During our review of the documents provided to document the University’s compliance with the Act we noted that a qualified person did not prepare and present a written report to the board of directors at least annually to address the overall status of compliance with the information security program.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Aid Program, we identified 177 transactions that were returns to the Department of Education in excess of 240 days.
In testing compliance with the return of Title IV funds requirements, we made a selection of eighty-three (83) students who withdrew, dropped-out, or failed to attend to the University and noted that for five (5) students, the amount returned was not calculated correctly. In addition, we also noted that seven students did not have the correct number of days in the enrollment period. There were also three students that had debts from prior semesters included in their computation of institutional charges.
In testing compliance with the Enrollment Reporting requirements, we selected seventy-eight (78) student who had a reduction or increase in attendance levels impacting enrollment status, graduated, withdrew, dropped out, or enrolled but never attended and noted that seven (6) had their changes reported more than 60 days. Of the six (6), three of the students had the wrong date of withdrawal submitted to NSLDS. Of the six (6), two (2) of the students had loans and the change was not submitted in its next updated Enrollment Reporting Roster file.
During our review of the documents provided to document the University’s compliance with the Act we noted that a qualified person did not prepare and present a written report to the board of directors at least annually to address the overall status of compliance with the information security program.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Aid Program, we identified 177 transactions that were returns to the Department of Education in excess of 240 days.
During our review of the documents provided to document the University’s compliance with the Act we noted that a qualified person did not prepare and present a written report to the board of directors at least annually to address the overall status of compliance with the information security program.
During our review of the sample selected to physically inspect the equipment and determine that it was adequately safeguarded we were not able to inspect one out of forty samples selected.