Audit 347460

FY End
2024-06-30
Total Expended
$117.27M
Findings
10
Programs
27
Organization: University of Detroit Mercy (MI)
Year: 2024 Accepted: 2025-03-24

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
529455 2024-001 Significant Deficiency - N
529456 2024-001 Significant Deficiency - N
529457 2024-001 Significant Deficiency - N
529458 2024-001 Significant Deficiency - N
529459 2024-001 Significant Deficiency - N
1105897 2024-001 Significant Deficiency - N
1105898 2024-001 Significant Deficiency - N
1105899 2024-001 Significant Deficiency - N
1105900 2024-001 Significant Deficiency - N
1105901 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $45.42M Yes 1
93.342 Health Professions Student Loans, Including Primary Care Loans and Loans for Disadvantaged Students $7.44M Yes 0
84.038 Federal Perkins Loan Program_federal Capital Contributions $6.95M Yes 0
84.063 Federal Pell Grant Program $5.45M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $1.74M Yes 1
93.264 Nurse Faculty Loan Program (nflp) $1.30M Yes 0
93.364 Nursing Student Loans $1.21M Yes 0
84.033 Federal Work-Study Program $733,667 Yes 0
93.310 Trans-Nih Research Support $347,416 Yes 0
84.031 Higher Education Institutional Aid $319,936 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $305,185 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $287,180 - 0
84.042 Trio Student Support Services $216,335 - 0
93.732 Mental and Behavioral Health Education and Training Grants $135,904 - 0
93.859 Biomedical Research and Research Training $125,736 Yes 0
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $107,998 - 0
45.161 Promotion of the Humanities Research $100,688 - 0
84.021 Overseas Programs - Group Projects Abroad $97,081 - 0
47.070 Computer and Information Science and Engineering $69,514 Yes 0
93.103 Food and Drug Administration Research $69,262 Yes 0
93.976 Primary Care Medicine and Dentistry Clinician Educator Career Development Awards $65,581 - 0
81.086 Conservation Research and Development $53,366 - 0
93.124 Nurse Anesthetist Traineeship $25,453 - 0
93.242 Mental Health Research Grants $11,351 Yes 0
93.113 Environmental Health $8,653 Yes 0
93.408 Arra - Nurse Faculty Loan Program $2,838 - 0
47.076 Stem Education (formerly Education and Human Resources) $2,127 Yes 0

Contacts

Name Title Type
ZAX4T6ANZ3J1 Thomas H. Manceor Auditee
3139931508 Dana Coomes 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, 2024. 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 pass through 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, 2024, the University carried forward $112,465 of the 2023 2024 Federal Work Study Program (ALN 84.033) award, which was carried forward to be expended in the 2024 2025 award year. The University carried forward $101,755 of the 2022 2023 Federal Work Study Program award, which was spent in the 2023 2024 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, 2024. 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 pass through 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, 2024 consist of the following: See the Notes to the SEFA for table.

Finding Details

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 Education Opportunity Grants Federal Award Identification Number and Year - P268K241658; P063P231658; P007A232092 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance but before he or she has attended 60 percent of the scheduled length of the semester, the school must perform a return of Title IV funds (R2T4) calculation. If the amount disbursed to the student is greater than the amount the student earned, the unearned funds must be returned. A school must return unearned funds for which it is responsible no later than 45 days from the determination of a student's withdrawal (30 days if never attended) (34 CFR 668.22(j)(1)). Condition - The University did not return funds within the 45 day time period for a certain student. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the nine students tested, there was one student who had an R2T4 calculation, and funds were not returned within the 45-day time period. Cause and Effect - The University did not have a control in place to ensure that all R2T4 returns were processed in the required 45-day window (or 30 days if never attended); as a result, the refund was returned late. Recommendation - The University should implement controls to ensure that student R2T4 returns are made within the 45-day window (or 30 days if never attended). Views of Responsible Officials and Corrective Action Plan - This was an isolated incident and corrected immediately. The University has taken additional steps to ensure full compliance in the future and considers the corrective action plan fully implemented.
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 Education Opportunity Grants Federal Award Identification Number and Year - P268K241658; P063P231658; P007A232092 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance but before he or she has attended 60 percent of the scheduled length of the semester, the school must perform a return of Title IV funds (R2T4) calculation. If the amount disbursed to the student is greater than the amount the student earned, the unearned funds must be returned. A school must return unearned funds for which it is responsible no later than 45 days from the determination of a student's withdrawal (30 days if never attended) (34 CFR 668.22(j)(1)). Condition - The University did not return funds within the 45 day time period for a certain student. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the nine students tested, there was one student who had an R2T4 calculation, and funds were not returned within the 45-day time period. Cause and Effect - The University did not have a control in place to ensure that all R2T4 returns were processed in the required 45-day window (or 30 days if never attended); as a result, the refund was returned late. Recommendation - The University should implement controls to ensure that student R2T4 returns are made within the 45-day window (or 30 days if never attended). Views of Responsible Officials and Corrective Action Plan - This was an isolated incident and corrected immediately. The University has taken additional steps to ensure full compliance in the future and considers the corrective action plan fully implemented.
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 Education Opportunity Grants Federal Award Identification Number and Year - P268K241658; P063P231658; P007A232092 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance but before he or she has attended 60 percent of the scheduled length of the semester, the school must perform a return of Title IV funds (R2T4) calculation. If the amount disbursed to the student is greater than the amount the student earned, the unearned funds must be returned. A school must return unearned funds for which it is responsible no later than 45 days from the determination of a student's withdrawal (30 days if never attended) (34 CFR 668.22(j)(1)). Condition - The University did not return funds within the 45 day time period for a certain student. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the nine students tested, there was one student who had an R2T4 calculation, and funds were not returned within the 45-day time period. Cause and Effect - The University did not have a control in place to ensure that all R2T4 returns were processed in the required 45-day window (or 30 days if never attended); as a result, the refund was returned late. Recommendation - The University should implement controls to ensure that student R2T4 returns are made within the 45-day window (or 30 days if never attended). Views of Responsible Officials and Corrective Action Plan - This was an isolated incident and corrected immediately. The University has taken additional steps to ensure full compliance in the future and considers the corrective action plan fully implemented.
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 Education Opportunity Grants Federal Award Identification Number and Year - P268K241658; P063P231658; P007A232092 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance but before he or she has attended 60 percent of the scheduled length of the semester, the school must perform a return of Title IV funds (R2T4) calculation. If the amount disbursed to the student is greater than the amount the student earned, the unearned funds must be returned. A school must return unearned funds for which it is responsible no later than 45 days from the determination of a student's withdrawal (30 days if never attended) (34 CFR 668.22(j)(1)). Condition - The University did not return funds within the 45 day time period for a certain student. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the nine students tested, there was one student who had an R2T4 calculation, and funds were not returned within the 45-day time period. Cause and Effect - The University did not have a control in place to ensure that all R2T4 returns were processed in the required 45-day window (or 30 days if never attended); as a result, the refund was returned late. Recommendation - The University should implement controls to ensure that student R2T4 returns are made within the 45-day window (or 30 days if never attended). Views of Responsible Officials and Corrective Action Plan - This was an isolated incident and corrected immediately. The University has taken additional steps to ensure full compliance in the future and considers the corrective action plan fully implemented.
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 Education Opportunity Grants Federal Award Identification Number and Year - P268K241658; P063P231658; P007A232092 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance but before he or she has attended 60 percent of the scheduled length of the semester, the school must perform a return of Title IV funds (R2T4) calculation. If the amount disbursed to the student is greater than the amount the student earned, the unearned funds must be returned. A school must return unearned funds for which it is responsible no later than 45 days from the determination of a student's withdrawal (30 days if never attended) (34 CFR 668.22(j)(1)). Condition - The University did not return funds within the 45 day time period for a certain student. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the nine students tested, there was one student who had an R2T4 calculation, and funds were not returned within the 45-day time period. Cause and Effect - The University did not have a control in place to ensure that all R2T4 returns were processed in the required 45-day window (or 30 days if never attended); as a result, the refund was returned late. Recommendation - The University should implement controls to ensure that student R2T4 returns are made within the 45-day window (or 30 days if never attended). Views of Responsible Officials and Corrective Action Plan - This was an isolated incident and corrected immediately. The University has taken additional steps to ensure full compliance in the future and considers the corrective action plan fully implemented.
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 Education Opportunity Grants Federal Award Identification Number and Year - P268K241658; P063P231658; P007A232092 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance but before he or she has attended 60 percent of the scheduled length of the semester, the school must perform a return of Title IV funds (R2T4) calculation. If the amount disbursed to the student is greater than the amount the student earned, the unearned funds must be returned. A school must return unearned funds for which it is responsible no later than 45 days from the determination of a student's withdrawal (30 days if never attended) (34 CFR 668.22(j)(1)). Condition - The University did not return funds within the 45 day time period for a certain student. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the nine students tested, there was one student who had an R2T4 calculation, and funds were not returned within the 45-day time period. Cause and Effect - The University did not have a control in place to ensure that all R2T4 returns were processed in the required 45-day window (or 30 days if never attended); as a result, the refund was returned late. Recommendation - The University should implement controls to ensure that student R2T4 returns are made within the 45-day window (or 30 days if never attended). Views of Responsible Officials and Corrective Action Plan - This was an isolated incident and corrected immediately. The University has taken additional steps to ensure full compliance in the future and considers the corrective action plan fully implemented.
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 Education Opportunity Grants Federal Award Identification Number and Year - P268K241658; P063P231658; P007A232092 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance but before he or she has attended 60 percent of the scheduled length of the semester, the school must perform a return of Title IV funds (R2T4) calculation. If the amount disbursed to the student is greater than the amount the student earned, the unearned funds must be returned. A school must return unearned funds for which it is responsible no later than 45 days from the determination of a student's withdrawal (30 days if never attended) (34 CFR 668.22(j)(1)). Condition - The University did not return funds within the 45 day time period for a certain student. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the nine students tested, there was one student who had an R2T4 calculation, and funds were not returned within the 45-day time period. Cause and Effect - The University did not have a control in place to ensure that all R2T4 returns were processed in the required 45-day window (or 30 days if never attended); as a result, the refund was returned late. Recommendation - The University should implement controls to ensure that student R2T4 returns are made within the 45-day window (or 30 days if never attended). Views of Responsible Officials and Corrective Action Plan - This was an isolated incident and corrected immediately. The University has taken additional steps to ensure full compliance in the future and considers the corrective action plan fully implemented.
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 Education Opportunity Grants Federal Award Identification Number and Year - P268K241658; P063P231658; P007A232092 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance but before he or she has attended 60 percent of the scheduled length of the semester, the school must perform a return of Title IV funds (R2T4) calculation. If the amount disbursed to the student is greater than the amount the student earned, the unearned funds must be returned. A school must return unearned funds for which it is responsible no later than 45 days from the determination of a student's withdrawal (30 days if never attended) (34 CFR 668.22(j)(1)). Condition - The University did not return funds within the 45 day time period for a certain student. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the nine students tested, there was one student who had an R2T4 calculation, and funds were not returned within the 45-day time period. Cause and Effect - The University did not have a control in place to ensure that all R2T4 returns were processed in the required 45-day window (or 30 days if never attended); as a result, the refund was returned late. Recommendation - The University should implement controls to ensure that student R2T4 returns are made within the 45-day window (or 30 days if never attended). Views of Responsible Officials and Corrective Action Plan - This was an isolated incident and corrected immediately. The University has taken additional steps to ensure full compliance in the future and considers the corrective action plan fully implemented.
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 Education Opportunity Grants Federal Award Identification Number and Year - P268K241658; P063P231658; P007A232092 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance but before he or she has attended 60 percent of the scheduled length of the semester, the school must perform a return of Title IV funds (R2T4) calculation. If the amount disbursed to the student is greater than the amount the student earned, the unearned funds must be returned. A school must return unearned funds for which it is responsible no later than 45 days from the determination of a student's withdrawal (30 days if never attended) (34 CFR 668.22(j)(1)). Condition - The University did not return funds within the 45 day time period for a certain student. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the nine students tested, there was one student who had an R2T4 calculation, and funds were not returned within the 45-day time period. Cause and Effect - The University did not have a control in place to ensure that all R2T4 returns were processed in the required 45-day window (or 30 days if never attended); as a result, the refund was returned late. Recommendation - The University should implement controls to ensure that student R2T4 returns are made within the 45-day window (or 30 days if never attended). Views of Responsible Officials and Corrective Action Plan - This was an isolated incident and corrected immediately. The University has taken additional steps to ensure full compliance in the future and considers the corrective action plan fully implemented.
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 Education Opportunity Grants Federal Award Identification Number and Year - P268K241658; P063P231658; P007A232092 Pass through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - If a recipient of Title IV grant or loan funds withdraws from a school after beginning attendance but before he or she has attended 60 percent of the scheduled length of the semester, the school must perform a return of Title IV funds (R2T4) calculation. If the amount disbursed to the student is greater than the amount the student earned, the unearned funds must be returned. A school must return unearned funds for which it is responsible no later than 45 days from the determination of a student's withdrawal (30 days if never attended) (34 CFR 668.22(j)(1)). Condition - The University did not return funds within the 45 day time period for a certain student. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the nine students tested, there was one student who had an R2T4 calculation, and funds were not returned within the 45-day time period. Cause and Effect - The University did not have a control in place to ensure that all R2T4 returns were processed in the required 45-day window (or 30 days if never attended); as a result, the refund was returned late. Recommendation - The University should implement controls to ensure that student R2T4 returns are made within the 45-day window (or 30 days if never attended). Views of Responsible Officials and Corrective Action Plan - This was an isolated incident and corrected immediately. The University has taken additional steps to ensure full compliance in the future and considers the corrective action plan fully implemented.