Finding 1172676 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-06
Audit: 385928
Organization: University of Puerto Rico (PR)
Auditor: ERNS & YOUNG

Finding Text

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Categories

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Other Findings in this Audit

  • 1172677 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $187.77M
84.268 FEDERAL DIRECT STUDENT LOANS $56.08M
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $14.49M
84.938T DISASTER RECOVERY ASSISTANCE FOR EDUCATION $8.91M
10.511 SMITH-LEVER FUNDING (VARIOUS PROGRAMS) $7.66M
93.351 RESEARCH INFRASTRUCTURE PROGRAMS $7.63M
47.083 INTEGRATIVE ACTIVITIES $6.70M
10.203 PAYMENTS TO AGRICULTURAL EXPERIMENT STATIONS UNDER THE HATCH ACT $5.46M
84.033 FEDERAL WORK-STUDY PROGRAM $4.52M
93.217 FAMILY PLANNING SERVICES $3.61M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $3.29M
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $3.07M
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $2.88M
93.658 FOSTER CARE TITLE IV-E $2.25M
97.039 HAZARD MITIGATION GRANT $2.14M
84.425V AMERICAN RESCUE PLAN EMERGENCY ASSISTANCE TO NON-PUBLIC SCHOOLS (ARP EANS) $1.79M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.67M
10.514 EXPANDED FOOD AND NUTRITION EDUCATION PROGRAM $1.56M
12.630 BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING $1.44M
84.120 MINORITY SCIENCE AND ENGINEERING IMPROVEMENT $1.32M
84.042 TRIO STUDENT SUPPORT SERVICES $1.27M
12.420 MILITARY MEDICAL RESEARCH AND DEVELOPMENT $881,061
10.237 FROM LEARNING TO LEADING: CULTIVATING THE NEXT GENERATION OF DIVERSE FOOD AND AGRICULTURE PROFESSIONALS $806,127
93.157 CENTERS OF EXCELLENCE $770,717
15.808 U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION $722,899
84.047 TRIO UPWARD BOUND $707,976
93.925 SCHOLARSHIPS FOR HEALTH PROFESSIONS STUDENTS FROM DISADVANTAGED BACKGROUNDS $670,000
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $642,613
93.632 UNIVERSITY CENTERS FOR EXCELLENCE IN DEVELOPMENTAL DISABILITIES EDUCATION, RESEARCH, AND SERVICE $641,287
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $601,150
93.464 ACL ASSISTIVE TECHNOLOGY $590,182
84.044 TRIO TALENT SEARCH $585,680
93.397 CANCER CENTERS SUPPORT GRANTS $580,583
97.U01 CFDA NOT IDENTIFIED $568,130
10.308 RESIDENT INSTRUCTION GRANTS FOR INSULAR AREA ACTIVITIES $568,008
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $556,532
93.153 COORDINATED SERVICES AND ACCESS TO RESEARCH FOR WOMEN, INFANTS, CHILDREN, AND YOUTH $538,359
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $486,479
93.236 GRANTS TO STATES TO SUPPORT ORAL HEALTH WORKFORCE ACTIVITIES $409,439
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $399,417
93.273 ALCOHOL RESEARCH PROGRAMS $372,308
93.352 CONSTRUCTION SUPPORT $345,217
10.001 AGRICULTURAL RESEARCH BASIC AND APPLIED RESEARCH $329,321
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $325,867
20.507 FEDERAL TRANSIT FORMULA GRANTS $325,182
81.135 ADVANCED RESEARCH PROJECTS AGENCY - ENERGY $311,781
93.145 HIV-RELATED TRAINING AND TECHNICAL ASSISTANCE $304,144
84.425L EDUCATION STABILIZATION FUND $296,717
97.077 HOMELAND SECURITY RESEARCH, DEVELOPMENT, TESTING, EVALUATION AND DEMONSTRATION OF TECHNOLOGIES RELATED TO COUNTERING WEAPONS OF MASS DESTRUCTION $267,592
16.525 GRANTS TO REDUCE DOMESTIC VIOLENCE, DATING VIOLENCE, SEXUAL ASSAULT, AND STALKING ON CAMPUS $266,513
66.605 PERFORMANCE PARTNERSHIP GRANTS $264,359
11.463 HABITAT CONSERVATION $259,359
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $249,573
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $246,620
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $244,113
93.113 ENVIRONMENTAL HEALTH $233,232
81.123 NATIONAL NUCLEAR SECURITY ADMINISTRATION (NNSA) MINORITY SERVING INSTITUTIONS (MSI) PROGRAM $227,793
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $222,087
10.322 DISTANCE EDUCATION GRANTS FOR INSTITUTIONS OF HIGHER EDUCATION IN INSULAR AREAS $222,057
45.149 PROMOTION OF THE HUMANITIES_DIVISION OF PRESERVATION AND ACCESS $216,025
11.467 METEOROLOGIC AND HYDROLOGIC MODERNIZATION DEVELOPMENT $201,461
93.928 SPECIAL PROJECTS OF NATIONAL SIGNIFICANCE $194,788
10.443 OUTREACH AND ASSISTANCE FOR SOCIALLY DISADVANTAGED AND VETERAN FARMERS AND RANCHERS $194,386
93.399 CANCER CONTROL $192,766
93.866 AGING RESEARCH $188,905
77.008 U.S. NUCLEAR REGULATORY COMMISSION SCHOLARSHIP AND FELLOWSHIP PROGRAM $186,067
10.329 CROP PROTECTION AND PEST MANAGEMENT COMPETITIVE GRANTS PROGRAM $184,960
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $184,578
93.127 EMERGENCY MEDICAL SERVICES FOR CHILDREN $181,151
84.129 REHABILITATION LONG-TERM TRAINING $172,258
93.876 ANTIMICROBIAL RESISTANCE SURVEILLANCE IN RETAIL FOOD SPECIMENS $166,089
17.502 OCCUPATIONAL SAFETY AND HEALTH SUSAN HARDWOOD TRAINING GRANTS $155,894
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $148,567
16.820 POSTCONVICTION TESTING OF DNA EVIDENCE $147,325
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $145,689
15.805 ASSISTANCE TO STATE WATER RESOURCES RESEARCH INSTITUTES $139,757
16.575 CRIME VICTIM ASSISTANCE $139,404
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $135,221
15.630 COASTAL $128,823
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $128,220
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $120,385
97.061 CENTERS FOR HOMELAND SECURITY $118,716
11.419 COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS $115,522
45.031 AMERICAN LATINO MUSEUM INTERNSHIP AND FELLOWSHIP INITIATIVE $113,700
47.076 STEM EDUCATION $103,289
10.309 SPECIALTY CROP RESEARCH INITIATIVE $98,443
11.435 SOUTHEAST AREA MONITORING AND ASSESSMENT PROGRAM $97,706
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $93,634
47.074 BIOLOGICAL SCIENCES $85,638
66.509 SCIENCE TO ACHIEVE RESULTS (STAR) RESEARCH PROGRAM $84,400
93.969 PPHF GERIATRIC EDUCATION CENTERS $81,420
12.431 BASIC SCIENTIFIC RESEARCH $73,882
11.431 CLIMATE AND ATMOSPHERIC RESEARCH $72,043
10.684 INTERNATIONAL FORESTRY PROGRAMS $71,671
10.202 COOPERATIVE FORESTRY RESEARCH $70,812
42.010 TEACHING WITH PRIMARY SOURCES $70,439
93.143 NIEHS SUPERFUND HAZARDOUS SUBSTANCES_BASIC RESEARCH AND EDUCATION $68,189
11.303 ECONOMIC DEVELOPMENT TECHNICAL ASSISTANCE $67,433
45.313 LAURA BUSH 21ST CENTURY LIBRARIAN PROGRAM $65,654
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $65,481
15.807 EARTHQUAKE HAZARDS PROGRAM ASSISTANCE $64,567
66.511 OFFICE OF RESEARCH AND DEVELOPMENT CONSOLIDATED RESEARCH/TRAINING/FELLOWSHIPS $63,279
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $62,630
93.118 ACQUIRED IMMUNODEFICIENCY SYNDROME (AIDS) ACTIVITY $62,417
81.000 DEPARTMENT OF ENERGY $61,308
93.215 HANSEN'S DISEASE NATIONAL AMBULATORY CARE PROGRAM $59,351
11.302 ECONOMIC DEVELOPMENT SUPPORT FOR PLANNING ORGANIZATIONS $57,266
93.172 HUMAN GENOME RESEARCH $56,765
93.307 MINORITY HEALTH AND HEALTH DISPARITIES RESEARCH $54,760
93.262 OCCUPATIONAL SAFETY AND HEALTH PROGRAM $53,793
93.879 MEDICAL LIBRARY ASSISTANCE $53,038
10.520 AGRICULTURE RISK MANAGEMENT EDUCATION PARTNERSHIPS COMPETITIVE GRANTS PROGRAM $51,347
93.U01 CFDA NOT IDENTIFIED $49,999
11.473 OFFICE FOR COASTAL MANAGEMENT $49,136
47.041 ENGINEERING $47,876
10.652 FORESTRY RESEARCH $47,479
10.205 PAYMENTS TO 1890 LAND-GRANT COLLEGES AND TUSKEGEE UNIVERSITY $45,009
93.124 NURSE ANESTHETIST TRAINEESHIP $42,743
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $40,746
10.604 TECHNICAL ASSISTANCE FOR SPECIALTY CROPS PROGRAM $40,472
93.853 EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS $38,420
84.938 DISASTER RECOVERY ASSISTANCE FOR EDUCATION $38,358
15.820 NATIONAL AND REGIONAL CLIMATE ADAPTATION SCIENCE CENTERS $38,353
45.129 PROMOTION OF THE HUMANITIES FEDERAL/STATE PARTNERSHIP $38,118
93.943 EPIDEMIOLOGIC RESEARCH STUDIES OF ACQUIRED IMMUNODEFICIENCY SYNDROME (AIDS) AND HUMAN IMMUNODEFICIENCY VIRUS (HIV) INFECTION IN SELECTED POPULATION GROUPS $37,294
10.680 FOREST HEALTH PROTECTION $37,054
93.359 NURSE EDUCATION, PRACTICE AND RETENTION GRANTS $36,550
20.215 HIGHWAY TRAINING AND EDUCATION $36,494
10.223 HISPANIC SERVING INSTITUTIONS EDUCATION GRANTS $36,100
81.117 ENERGY EFFICIENCY AND RENEWABLE ENERGY INFORMATION DISSEMINATION, OUTREACH, TRAINING AND TECHNICAL ANALYSIS/ASSISTANCE $35,892
93.068 CHRONIC DISEASES: RESEARCH, CONTROL, AND PREVENTION $35,524
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $35,489
93.184 DISABILITIES PREVENTION $34,994
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $34,572
15.657 ENDANGERED SPECIES RECOVERY IMPLEMENTATION $34,108
10.675 URBAN AND COMMUNITY FORESTRY PROGRAM $33,081
43.001 SCIENCE $30,556
45.301 MUSEUMS FOR AMERICA $30,495
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $30,111
10.924 CONSERVATION STEWARDSHIP PROGRAM $29,413
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $29,029
12.800 AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM $27,437
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $27,249
84.032 FEDERAL FAMILY EDUCATION LOANS $21,070
45.161 PROMOTION OF THE HUMANITIES RESEARCH $20,611
93.121 ORAL DISEASES AND DISORDERS RESEARCH $20,196
93.279 DRUG ABUSE AND ADDICTION RESEARCH PROGRAMS $20,068
10.U01 CFDA NOT IDENTIFIED $19,767
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $19,524
47.079 OFFICE OF INTERNATIONAL SCIENCE AND ENGINEERING $18,377
98.001 USAID FOREIGN ASSISTANCE FOR PROGRAMS OVERSEAS $17,600
66.950 NATIONAL ENVIRONMENTAL EDUCATION TRAINING PROGRAM $17,349
10.902 SOIL AND WATER CONSERVATION $16,883
93.393 CANCER CAUSE AND PREVENTION RESEARCH $16,725
45.164 PROMOTION OF THE HUMANITIES PUBLIC PROGRAMS $15,597
81.U01 CFDA NOT IDENTIFIED $15,188
93.647 SOCIAL SERVICES RESEARCH AND DEMONSTRATION $14,633
66.203 ENVIRONMENTAL FINANCE CENTER GRANTS - SINGLE $13,939
93.592 FAMILY VIOLENCE PREVENTION AND SERVICES/ DISCRETIONARY $12,950
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $12,887
84.425F EDUCATION STABILIZATION FUND $12,400
11.481 EDUCATIONAL PARTNERSHIP PROGRAM $10,739
93.838 LUNG DISEASES RESEARCH $10,565
10.515 RENEWABLE RESOURCES EXTENSION ACT AND NATIONAL FOCUS FUND PROJECTS $10,412
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $10,368
43.U01 CFDA NOT IDENTIFIED $10,000
10.215 SUSTAINABLE AGRICULTURE RESEARCH AND EDUCATION $9,348
93.924 RYAN WHITE HIV/AIDS DENTAL REIMBURSEMENT AND COMMUNITY BASED DENTAL PARTNERSHIP GRANTS $8,165
10.304 HOMELAND SECURITY AGRICULTURAL $7,674
66.716 RESEARCH, DEVELOPMENT, MONITORING, PUBLIC EDUCATION, OUTREACH, TRAINING, DEMONSTRATIONS, AND STUDIES $7,399
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $7,372
11.417 SEA GRANT SUPPORT $7,179
93.368 21ST CENTURY CURES ACT - PRECISION MEDICINE INITIATIVE $6,666
10.217 HIGHER EDUCATION - INSTITUTION CHALLENGE GRANTS PROGRAM $5,300
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $5,158
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $5,059
10.558 CHILD AND ADULT CARE FOOD PROGRAM $4,920
64.125 VOCATIONAL AND EDUCATIONAL COUNSELING FOR SERVICEMEMBERS AND VETERANS $4,792
10.207 ANIMAL HEALTH AND DISEASE RESEARCH $3,613
10.216 1890 INSTITUTION CAPACITY BUILDING GRANTS $3,600
11.454 UNALLIED MANAGEMENT PROJECTS $3,514
93.173 RESEARCH RELATED TO DEAFNESS AND COMMUNICATION DISORDERS $3,181
10.699 PARTNERSHIP AGREEMENTS $2,992
93.249 PUBLIC HEALTH TRAINING CENTERS PROGRAM $2,904
94.006 AMERICORPS STATE AND NATIONAL 94.006 $2,655
93.242 MENTAL HEALTH RESEARCH GRANTS $2,478
47.050 GEOSCIENCES $2,156
11.012 INTEGRATED OCEAN OBSERVING SYSTEM (IOOS) $2,155
66.951 ENVIRONMENTAL EDUCATION GRANTS PROGRAM $2,142
93.837 CARDIOVASCULAR DISEASES RESEARCH $1,897
93.310 TRANS-NIH RESEARCH SUPPORT $1,682
93.394 CANCER DETECTION AND DIAGNOSIS RESEARCH $1,610
10.664 COOPERATIVE FORESTRY ASSISTANCE $1,478
93.103 FOOD AND DRUG ADMINISTRATION RESEARCH $1,473
93.350 NATIONAL CENTER FOR ADVANCING TRANSLATIONAL SCIENCES $1,373
81.121 NUCLEAR ENERGY RESEARCH, DEVELOPMENT AND DEMONSTRATION $1,042
19.009 ACADEMIC EXCHANGE PROGRAMS - UNDERGRADUATE PROGRAMS $877
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $850
81.087 RENEWABLE ENERGY RESEARCH AND DEVELOPMENT $836
93.847 DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH $560
93.395 CANCER TREATMENT RESEARCH $400
84.324 RESEARCH IN SPECIAL EDUCATION $251
20.701 UNIVERSITY TRANSPORTATION CENTERS PROGRAM $53
10.500 COOPERATIVE EXTENSION SERVICE $35
64.117 SURVIVORS AND DEPENDENTS EDUCATIONAL ASSISTANCE $35
10.025 PLANT AND ANIMAL DISEASE, PEST CONTROL, AND ANIMAL CARE $-210
93.247 ADVANCED NURSING EDUCATION WORKFORCE GRANT PROGRAM $-410
93.867 VISION RESEARCH $-1,777
84.425E EDUCATION STABILIZATION FUND $-1.18M