Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Funds ALN 84.425 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ?Significant Deficiency in Internal Control Over Compliance ?Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the college or university?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Colleges and universities were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. Condition: During our testing, we tested 12 quarterly student reports, 12 institutional quarterly reports, and 6 annual reports. University of Maine at Farmington ? Supporting documentation for the 2021 annual report did not agree to the information in the report. University of Maine at Fort Kent ? The quarterly student reports for September 30, 2021 and December 31, 2021 were missing a required disclosure item. University of Maine ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. University of Maine at Presque Isle ? The quarterly institutional report for June 30, 2021 was not posted timely. ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The universities did not have someone tracking the requirements to ensure that they posted the reporting timely and accurately. Effect: The universities did not comply with ED regulations by reporting accurate information as well as retaining support for the information reported to ensure accuracy. Repeat Finding: No Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as ensuring the supporting documentation used to prepare the report is retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Funds ALN 84.425 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ?Significant Deficiency in Internal Control Over Compliance ?Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the college or university?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Colleges and universities were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. Condition: During our testing, we tested 12 quarterly student reports, 12 institutional quarterly reports, and 6 annual reports. University of Maine at Farmington ? Supporting documentation for the 2021 annual report did not agree to the information in the report. University of Maine at Fort Kent ? The quarterly student reports for September 30, 2021 and December 31, 2021 were missing a required disclosure item. University of Maine ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. University of Maine at Presque Isle ? The quarterly institutional report for June 30, 2021 was not posted timely. ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The universities did not have someone tracking the requirements to ensure that they posted the reporting timely and accurately. Effect: The universities did not comply with ED regulations by reporting accurate information as well as retaining support for the information reported to ensure accuracy. Repeat Finding: No Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as ensuring the supporting documentation used to prepare the report is retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Funds ALN 84.425 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ?Significant Deficiency in Internal Control Over Compliance ?Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the college or university?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Colleges and universities were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. Condition: During our testing, we tested 12 quarterly student reports, 12 institutional quarterly reports, and 6 annual reports. University of Maine at Farmington ? Supporting documentation for the 2021 annual report did not agree to the information in the report. University of Maine at Fort Kent ? The quarterly student reports for September 30, 2021 and December 31, 2021 were missing a required disclosure item. University of Maine ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. University of Maine at Presque Isle ? The quarterly institutional report for June 30, 2021 was not posted timely. ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The universities did not have someone tracking the requirements to ensure that they posted the reporting timely and accurately. Effect: The universities did not comply with ED regulations by reporting accurate information as well as retaining support for the information reported to ensure accuracy. Repeat Finding: No Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as ensuring the supporting documentation used to prepare the report is retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Funds ALN 84.425 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ?Significant Deficiency in Internal Control Over Compliance ?Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the college or university?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Colleges and universities were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. Condition: During our testing, we tested 12 quarterly student reports, 12 institutional quarterly reports, and 6 annual reports. University of Maine at Farmington ? Supporting documentation for the 2021 annual report did not agree to the information in the report. University of Maine at Fort Kent ? The quarterly student reports for September 30, 2021 and December 31, 2021 were missing a required disclosure item. University of Maine ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. University of Maine at Presque Isle ? The quarterly institutional report for June 30, 2021 was not posted timely. ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The universities did not have someone tracking the requirements to ensure that they posted the reporting timely and accurately. Effect: The universities did not comply with ED regulations by reporting accurate information as well as retaining support for the information reported to ensure accuracy. Repeat Finding: No Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as ensuring the supporting documentation used to prepare the report is retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Department of Education requires institutions to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing at the University of Maine at Presque Isle, we noted one Pell disbursement that was not reported within the required 15 days and two Pell disbursements where the disbursement date per COD did not match the disbursement date per the student?s account. Questioned Costs: None Context: During our testing, it was noted the University does have a process in place to ensure disbursements are accurately reported to COD; however, there were still reporting issues due to a specific remote access connectivity issue and transition of responsibilities during the phased retirement of the student financial aid director. Cause: The University?s processes and controls did not ensure the disbursements were accurately and timely reported to COD. Effect: Various agencies rely on the data in the COD system for reporting purposes and not including timely data may skew the data. Repeat Finding: Yes; 2021-001 Auditors? Recommendation: We recommend the University evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: During our testing of 40 students, we noted for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do not have processes and controls in place to ensure that student status changes were properly and timely reported to NSLDS. Effect: The NSLDS system is not updated with the student information which can cause over awarding should the student transfer to another institution and the students may not properly enter the repayment period. Repeat Finding: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Funds ALN 84.425 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ?Significant Deficiency in Internal Control Over Compliance ?Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the college or university?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Colleges and universities were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. Condition: During our testing, we tested 12 quarterly student reports, 12 institutional quarterly reports, and 6 annual reports. University of Maine at Farmington ? Supporting documentation for the 2021 annual report did not agree to the information in the report. University of Maine at Fort Kent ? The quarterly student reports for September 30, 2021 and December 31, 2021 were missing a required disclosure item. University of Maine ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. University of Maine at Presque Isle ? The quarterly institutional report for June 30, 2021 was not posted timely. ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The universities did not have someone tracking the requirements to ensure that they posted the reporting timely and accurately. Effect: The universities did not comply with ED regulations by reporting accurate information as well as retaining support for the information reported to ensure accuracy. Repeat Finding: No Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as ensuring the supporting documentation used to prepare the report is retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Funds ALN 84.425 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ?Significant Deficiency in Internal Control Over Compliance ?Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the college or university?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Colleges and universities were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. Condition: During our testing, we tested 12 quarterly student reports, 12 institutional quarterly reports, and 6 annual reports. University of Maine at Farmington ? Supporting documentation for the 2021 annual report did not agree to the information in the report. University of Maine at Fort Kent ? The quarterly student reports for September 30, 2021 and December 31, 2021 were missing a required disclosure item. University of Maine ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. University of Maine at Presque Isle ? The quarterly institutional report for June 30, 2021 was not posted timely. ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The universities did not have someone tracking the requirements to ensure that they posted the reporting timely and accurately. Effect: The universities did not comply with ED regulations by reporting accurate information as well as retaining support for the information reported to ensure accuracy. Repeat Finding: No Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as ensuring the supporting documentation used to prepare the report is retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Funds ALN 84.425 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ?Significant Deficiency in Internal Control Over Compliance ?Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the college or university?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Colleges and universities were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. Condition: During our testing, we tested 12 quarterly student reports, 12 institutional quarterly reports, and 6 annual reports. University of Maine at Farmington ? Supporting documentation for the 2021 annual report did not agree to the information in the report. University of Maine at Fort Kent ? The quarterly student reports for September 30, 2021 and December 31, 2021 were missing a required disclosure item. University of Maine ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. University of Maine at Presque Isle ? The quarterly institutional report for June 30, 2021 was not posted timely. ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The universities did not have someone tracking the requirements to ensure that they posted the reporting timely and accurately. Effect: The universities did not comply with ED regulations by reporting accurate information as well as retaining support for the information reported to ensure accuracy. Repeat Finding: No Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as ensuring the supporting documentation used to prepare the report is retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: Department of Education Federal Program: Higher Education Emergency Relief Funds ALN 84.425 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: ?Significant Deficiency in Internal Control Over Compliance ?Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the college or university?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Colleges and universities were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. In addition, an annual report is required. Condition: During our testing, we tested 12 quarterly student reports, 12 institutional quarterly reports, and 6 annual reports. University of Maine at Farmington ? Supporting documentation for the 2021 annual report did not agree to the information in the report. University of Maine at Fort Kent ? The quarterly student reports for September 30, 2021 and December 31, 2021 were missing a required disclosure item. University of Maine ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. University of Maine at Presque Isle ? The quarterly institutional report for June 30, 2021 was not posted timely. ? Supporting documentation for the quarterly student reports for December 31, 2021 and March 31, 2022 did not agree to the information in the report. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The universities did not have someone tracking the requirements to ensure that they posted the reporting timely and accurately. Effect: The universities did not comply with ED regulations by reporting accurate information as well as retaining support for the information reported to ensure accuracy. Repeat Finding: No Recommendation: We recommend the universities review their reporting procedures to ensure all required steps are included as well as ensuring the supporting documentation used to prepare the report is retained. Views of Responsible Officials: There is no disagreement with the audit finding.