Finding 1204948 (2025-001)

As a corrective action, the University will implement the following: Assignment of a dedicated resource: A person will be appointed as responsible for the FEMA project to oversee the functioning of the control, ensuring the proper collection and monitoring of the information (“FEMA Coordinator”). We are already coordinating with the Office of the President for the corresponding approval of the new structure. Inclusion of obligated and incurred expenditures related to the Department of Homeland Security/FEMA in the corresponding SEFA report for each year: We have instructed the Institutional Director of the Office of Accounting for External Programs to notify the FEMA Coordinator, the Associate VP of Management and Budget, the Associate VP of Accounting and Finance and the VP of Management, Finance and Systemic Services when the automated SEFA report is ready, so that the FEMA Coordinator can provide her all the information to be included for the Department of Homeland Security/FEMA. The Institutional Director will include this information and send the amended SEFA to the four persons mentioned above. Implementation timeline: We estimate that these actions will be fully operational by July 1, 2026. We are committed to closely monitoring these measures and ensuring their successful implementation, guaranteeing compliance with internal control standards.