EIN: 660478120
UEI: ME6ZN9BLJ915
Audited by: BAKER TILLY PUERTO RICO, CPAS, PSC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2026 (33 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on October 31, 2022 — management decision was due May 1, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on December 28, 2020 — management decision was due June 28, 2021.
During our test work over return of Title IV funds, we noted that in three (3) instances out of a sample of 8 students selected, the Institution returned after the allowable 45 days. Questioned Costs: No questioned costs were identified. Perspective Information: We selected eight (8) students, from the population of withdrew students during the fiscal year 2018 - 2019. Cause and effect: During the periodic review of refunds payable to the U.S. Department of Education, the students were not properly identified. As a result, the federal funds were not returned on a timely basis. Recommendation: The Institution should reinforce the Return of Title IV the revision procedures of the computation of refund to ascertain the timely return of any amount due to the U.S. Department of Education. Views of Responsible Officials and Planned Corrective Actions: See Institution?s corrective action plan.
Show full finding ▾Hide full finding ▴FINDING NO. 2019-001 Federal Program: CFDA 84.063 Federal Pell Grant Program Category: Compliance ? Special tests and provision ? Return of Title IV funds. Criteria: Per 34 CFR Section 668.173(b), returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR part 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements, section 200.303 also states that non-federal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our test work over return of Title IV funds, we noted that in three (3) instances out of a sample of 8 students selected, the Institution returned after the allowable 45 days. Questioned Costs: No questioned costs were identified. Perspective Information: We selected eight (8) students, from the population of withdrew students during the fiscal year 2018 - 2019. Cause and effect: During the periodic review of refunds payable to the U.S. Department of Education, the students were not properly identified. As a result, the federal funds were not returned on a timely basis. Recommendation: The Institution should reinforce the Return of Title IV the revision procedures of the computation of refund to ascertain the timely return of any amount due to the U.S. Department of Education. Views of Responsible Officials and Planned Corrective Actions: See Institution?s corrective action plan.
FINDING NO.2019-001 Compliance - Special tests and provision - Return of Title IV funds Per 34 CFR Section 668.173(b), returns of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to U.S. Department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew. Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR part 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements, section 200.303 also states that non-federal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. AUDITOR'S RECOMMENDATION We recommend that the Administration establish adequate supervision and related procedures to ensure compliance of this requirement "The institution accepts this finding and expresses that the event was a miscalculation event that promoted a late refund of funds to Title IV. CORRECTIVE ACTION The SFA Office and the staff have received appropriate training in R2T4 procedures and were assigned to take the Return to Title IV calculation process for Credit Hour Programs offered as part of the FSA E-Training. The school will conduct a monthly reconciliation exercise for all R2T4 cases to confirm the process's correctness, timing, and transmission for adjustment as necessary." Name Contact person responsible for corrective action Plan Mr. Brian Ayala and Dean Jesus Oliveras COMMENTS The school is aware of the procedures and is willing to accept all recommendations related to improving compliance. Please note the finding does not result in questionable costs
FAC accepted this audit on April 4, 2019 — management decision was due October 4, 2019.
FAC accepted this audit on May 10, 2018 — management decision was due November 10, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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