Audit 355152

FY End
2024-07-31
Total Expended
$193.04M
Findings
14
Programs
40
Year: 2024 Accepted: 2025-04-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
558448 2024-001 - Yes N
558449 2024-001 - Yes N
558450 2024-001 - Yes N
558451 2024-002 - Yes N
558452 2024-002 - Yes N
558453 2024-003 - Yes N
558454 2024-003 - Yes N
1134890 2024-001 - Yes N
1134891 2024-001 - Yes N
1134892 2024-001 - Yes N
1134893 2024-002 - Yes N
1134894 2024-002 - Yes N
1134895 2024-003 - Yes N
1134896 2024-003 - Yes N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $90.04M Yes 3
84.063 Federal Pell Grant Program $87.59M Yes 3
84.033 Federal Work-Study Program $2.27M Yes 0
84.031 Higher Education Institutional Aid $2.21M - 0
84.007 Federal Supplemental Educational Opportunity Grants $1.73M Yes 0
84.335 Child Care Access Means Parents in School $1.00M - 0
81.123 National Nuclear Security Administration (nnsa) Minority Serving Institutions (msi) Program $960,277 - 0
84.425 Education Stabilization Fund $872,977 - 0
84.042 Trio Student Support Services $733,333 - 0
84.047 Trio Upward Bound $676,325 - 0
11.028 Connecting Minority Communities Pilot Program $672,956 - 0
84.160 Training Interpreters for Individuals Who Are Deaf and Individuals Who Are Deaf-Blind $626,490 - 0
14.218 Community Development Block Grants/entitlement Grants $558,683 - 0
81.049 Office of Science Financial Assistance Program $493,687 - 0
84.044 Trio Talent Search $450,761 - 0
47.076 Stem Education (formerly Education and Human Resources) $387,898 - 0
93.247 Advanced Nursing Education Workforce Grant Program $240,388 - 0
84.120 Minority Science and Engineering Improvement $208,387 - 0
10.223 Hispanic Serving Institutions Education Grants $196,897 - 0
59.043 Women's Business Ownership Assistance $95,123 - 0
10.310 Agriculture and Food Research Initiative (afri) $82,913 - 0
93.142 Niehs Hazardous Waste Worker Health and Safety Training $72,484 - 0
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $68,961 - 0
93.242 Mental Health Research Grants $65,965 - 0
10.175 Farmers Market and Local Food Promotion Program $46,743 - 0
93.859 Biomedical Research and Research Training $41,862 - 0
45.301 Museums for America $38,416 - 0
21.019 Coronavirus Relief Fund $35,627 - 0
43.008 Office of Stem Engagement (ostem) $32,576 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $31,078 Yes 1
10.308 Resident Instruction, Agriculture, and Food Science Facilities and Equipment Grants $26,608 - 0
93.600 Head Start $26,299 - 0
10.318 Women and Minorities in Science, Technology, Engineering, and Mathematics Fields $23,453 - 0
47.049 Mathematical and Physical Sciences $21,008 - 0
94.013 Americorps Volunteers in Service to America 94.013 $9,684 - 0
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $7,836 - 0
94.006 Americorps State and National 94.006 $5,967 - 0
10.522 Food and Agriculture Service Learning Program $2,232 - 0
15.605 Sport Fish Restoration $669 - 0
19.040 Public Diplomacy Programs $-3,351 - 0

Contacts

Name Title Type
EM5GRM3KM1N6 Carmelo Torres Auditee
7877513889 Víctor Monserrate 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 negotiate 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 negotiate 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 negotiate 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 negotiate 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 negotiate the Indirect Cost Agreement. During the fiscal year ended July 31, 2024, 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 $90,038,880 and $351,245 of adjustments related to loans processed in prior periods. Since SUAGM does not issue loans, the new loans processed in the fiscal year ended July 31, 2024 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, 2024 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 negotiate 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 negotiate 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, TRIO, and Student Financial Assistance, 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 negotiate 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 negotiate 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 analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Assistance Program, we identified 18 transactions out of approximately 63.1 thousand transactions that were returns to the Department of Education in excess of 240 days. As detailed, these 18 transactions were equivalent to $20,382 returned to the Department of Education in excess of 240 days. This is a repeat finding from prior year, finding 2023-01.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Assistance Program, we identified 18 transactions out of approximately 63.1 thousand transactions that were returns to the Department of Education in excess of 240 days. As detailed, these 18 transactions were equivalent to $20,382 returned to the Department of Education in excess of 240 days. This is a repeat finding from prior year, finding 2023-01.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Assistance Program, we identified 18 transactions out of approximately 63.1 thousand transactions that were returns to the Department of Education in excess of 240 days. As detailed, these 18 transactions were equivalent to $20,382 returned to the Department of Education in excess of 240 days. This is a repeat finding from prior year, finding 2023-01.
In testing compliance with the return of Title IV funds requirements, we made a selection of ninety (90) students who withdrew, dropped-out, or failed to attend the University and noted that for nine (9) students, the amount returned was not calculated correctly. This is a repeat finding from prior year, finding 2023-02. In addition, we also noted that eight students did not have the correct number of days in the enrollment period. The differences in the days and the incorrect calculation of the return of Title IV funds was due to an error in OPEID 394100 where the academic year was incorrectly entered into the ERP system during the first semester. The other error in the calculation of the return of Title IV funds was an isolated case in OPEID 2587500. The average of overpaid per student in OPEID 394100 was $159. When the error is extrapolated to the total amount of students (68) that had returns for OPEID 394100 for the first semester, the total estimated overpayment is $10,890. This amount is the estimated amount of overpayment made to the U.S. Department of Education based on the error identified. For fiscal year 2024, the total amount returned by the Institution amounted to $1,124,923.
In testing compliance with the return of Title IV funds requirements, we made a selection of ninety (90) students who withdrew, dropped-out, or failed to attend the University and noted that for nine (9) students, the amount returned was not calculated correctly. This is a repeat finding from prior year, finding 2023-02. In addition, we also noted that eight students did not have the correct number of days in the enrollment period. The differences in the days and the incorrect calculation of the return of Title IV funds was due to an error in OPEID 394100 where the academic year was incorrectly entered into the ERP system during the first semester. The other error in the calculation of the return of Title IV funds was an isolated case in OPEID 2587500. The average of overpaid per student in OPEID 394100 was $159. When the error is extrapolated to the total amount of students (68) that had returns for OPEID 394100 for the first semester, the total estimated overpayment is $10,890. This amount is the estimated amount of overpayment made to the U.S. Department of Education based on the error identified. For fiscal year 2024, the total amount returned by the Institution amounted to $1,124,923.
In testing compliance with the Enrollment Reporting requirements, we selected one hundred and twenty (120) students who had a reduction or increase in attendance levels impacting enrollment status, graduated, withdrew, dropped out, or enrolled but never attended and noted that one (1) had their changes reported more than 60 days. This is a repeat finding from prior year, finding 2023-03.
In testing compliance with the Enrollment Reporting requirements, we selected one hundred and twenty (120) students who had a reduction or increase in attendance levels impacting enrollment status, graduated, withdrew, dropped out, or enrolled but never attended and noted that one (1) had their changes reported more than 60 days. This is a repeat finding from prior year, finding 2023-03.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Assistance Program, we identified 18 transactions out of approximately 63.1 thousand transactions that were returns to the Department of Education in excess of 240 days. As detailed, these 18 transactions were equivalent to $20,382 returned to the Department of Education in excess of 240 days. This is a repeat finding from prior year, finding 2023-01.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Assistance Program, we identified 18 transactions out of approximately 63.1 thousand transactions that were returns to the Department of Education in excess of 240 days. As detailed, these 18 transactions were equivalent to $20,382 returned to the Department of Education in excess of 240 days. This is a repeat finding from prior year, finding 2023-01.
During our analysis of the transactions recorded in the Schedule of Expenditures of Federal Awards for the Student Financial Assistance Program, we identified 18 transactions out of approximately 63.1 thousand transactions that were returns to the Department of Education in excess of 240 days. As detailed, these 18 transactions were equivalent to $20,382 returned to the Department of Education in excess of 240 days. This is a repeat finding from prior year, finding 2023-01.
In testing compliance with the return of Title IV funds requirements, we made a selection of ninety (90) students who withdrew, dropped-out, or failed to attend the University and noted that for nine (9) students, the amount returned was not calculated correctly. This is a repeat finding from prior year, finding 2023-02. In addition, we also noted that eight students did not have the correct number of days in the enrollment period. The differences in the days and the incorrect calculation of the return of Title IV funds was due to an error in OPEID 394100 where the academic year was incorrectly entered into the ERP system during the first semester. The other error in the calculation of the return of Title IV funds was an isolated case in OPEID 2587500. The average of overpaid per student in OPEID 394100 was $159. When the error is extrapolated to the total amount of students (68) that had returns for OPEID 394100 for the first semester, the total estimated overpayment is $10,890. This amount is the estimated amount of overpayment made to the U.S. Department of Education based on the error identified. For fiscal year 2024, the total amount returned by the Institution amounted to $1,124,923.
In testing compliance with the return of Title IV funds requirements, we made a selection of ninety (90) students who withdrew, dropped-out, or failed to attend the University and noted that for nine (9) students, the amount returned was not calculated correctly. This is a repeat finding from prior year, finding 2023-02. In addition, we also noted that eight students did not have the correct number of days in the enrollment period. The differences in the days and the incorrect calculation of the return of Title IV funds was due to an error in OPEID 394100 where the academic year was incorrectly entered into the ERP system during the first semester. The other error in the calculation of the return of Title IV funds was an isolated case in OPEID 2587500. The average of overpaid per student in OPEID 394100 was $159. When the error is extrapolated to the total amount of students (68) that had returns for OPEID 394100 for the first semester, the total estimated overpayment is $10,890. This amount is the estimated amount of overpayment made to the U.S. Department of Education based on the error identified. For fiscal year 2024, the total amount returned by the Institution amounted to $1,124,923.
In testing compliance with the Enrollment Reporting requirements, we selected one hundred and twenty (120) students who had a reduction or increase in attendance levels impacting enrollment status, graduated, withdrew, dropped out, or enrolled but never attended and noted that one (1) had their changes reported more than 60 days. This is a repeat finding from prior year, finding 2023-03.
In testing compliance with the Enrollment Reporting requirements, we selected one hundred and twenty (120) students who had a reduction or increase in attendance levels impacting enrollment status, graduated, withdrew, dropped out, or enrolled but never attended and noted that one (1) had their changes reported more than 60 days. This is a repeat finding from prior year, finding 2023-03.