Audit 394719

FY End
2025-06-30
Total Expended
$316.26M
Findings
12
Programs
243
Organization: University of Maine System (ME)
Year: 2025 Accepted: 2026-03-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1187004 2025-001 Material Weakness Yes N
1187005 2025-001 Material Weakness Yes N
1187006 2025-001 Material Weakness Yes N
1187007 2025-001 Material Weakness Yes N
1187008 2025-001 Material Weakness Yes N
1187009 2025-001 Material Weakness Yes N
1187010 2025-001 Material Weakness Yes N
1187011 2025-001 Material Weakness Yes N
1187012 2025-002 Material Weakness Yes E
1187013 2025-003 Material Weakness Yes A
1187014 2025-003 Material Weakness Yes A
1187015 2025-003 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $95.38M Yes 1
84.063 Federal Pell Grant Program $45.96M Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $5.38M Yes 1
81.000 U.S. Department of Energy with no Assistance Listing Number $3.49M Yes 0
84.038 Federal Perkins Loan Program $3.49M Yes 1
84.033 Federal Work-Study Program $3.43M Yes 1
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $3.25M Yes 0
84.042 TRIO Student Support Services $3.11M Yes 0
10.511 Smith-Lever Extension Funding $2.67M Yes 0
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $2.59M Yes 0
16.026 OVW Research and Evaluation Program $2.35M Yes 0
93.364 Nursing Student Loans - Beginning Balance $1.93M Yes 1
93.658 Foster Care Title IV-E $1.75M Yes 0
11.617 Congressionally-Identified Projects $1.66M Yes 0
90.601 Northern Border Regional Development $1.32M Yes 0
66.203 Environmental Finance Center Grants $1.15M Yes 0
66.456 National Estuary Program $1.12M Yes 0
66.129 Geographic Programs - Southeast New England Coastal Watershed Restoration Program $1.10M Yes 0
10.028 Wildlife Services $1.08M Yes 0
10.202 Cooperative Forestry Research $1.02M Yes 0
84.044 TRIO Talent Search $874,461 Yes 0
84.066 TRIO Educational Opportunity Centers $764,154 Yes 0
66.202 Congressionally Mandated Projects $708,446 Yes 0
59.037 Small Business Development Centers $701,080 Yes 0
12.300 Basic and Applied Scientific Research $681,055 Yes 0
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $661,654 Yes 0
47.041 Engineering $595,248 Yes 0
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $560,121 Yes 0
81.086 Conservation Research and Development $550,168 Yes 0
10.707 Research Joint Venture and Cost Reimbursable Agreements $541,211 Yes 0
84.031 Higher Education Institutional Aid $534,335 Yes 0
94.026 AmeriCorps National Service and Civic Engagement Research Competition $515,295 Yes 0
93.247 Advanced Nursing Education Workforce Grant Program $489,763 Yes 0
93.178 Nursing Workforce Diversity $475,543 Yes 0
10.514 Expanded Food and Nutrition Education Program $452,232 Yes 0
12.000 U.S. Department of Defense Awards with no Assistance Listing Number $428,901 Yes 0
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $422,667 Yes 0
93.732 Mental and Behavioral Health Education and Training Grants $420,268 Yes 0
15.808 U.S. Geological Survey Research and Data Collection $383,361 Yes 0
15.805 Assistance to State Water Resources Research Institutes $363,492 Yes 0
93.351 Research Infrastructure Programs $349,978 Yes 0
66.509 Science To Achieve Results (STAR) Research Program $331,840 Yes 0
93.788 Opioid STR $321,783 Yes 0
84.047 TRIO Upward Bound $320,009 Yes 0
15.812 Cooperative Research Units $312,229 Yes 0
93.191 Graduate Psychology Education $258,711 Yes 0
59.059 Congressional Grants $253,341 Yes 0
93.733 Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance $248,281 Yes 0
21.031 State Small Business Credit Initiative Technical Assistance Grant Program $240,542 Yes 0
94.016 AmeriCorps Seniors Senior Companion Program (SCP) $240,207 Yes 0
11.012 Integrated Ocean Observing System (IOOS) $235,659 Yes 0
10.330 Alfalfa Seed and Alfalfa Forage Systems Program $231,033 Yes 0
10.500 Cooperative Extension Service $226,754 Yes 0
11.469 Congressionally Identified Awards and Projects $219,830 Yes 0
93.364 Nursing Student Loans $214,543 Yes 1
43.001 Science $208,559 Yes 0
11.473 Office for Coastal Management $205,121 Yes 0
47.049 Mathematical and Physical Sciences $195,718 Yes 0
93.155 Rural Health Research Centers $187,856 Yes 0
10.174 Acer Access Development Program $186,925 Yes 0
93.113 Environmental Health $181,570 Yes 0
93.969 PPHF Geriatric Education Centers $175,534 Yes 0
17.502 Occupational Safety and Health Susan Harwood Training Grants $171,203 Yes 0
47.083 Integrative Activities $167,070 Yes 0
20.950 Bridge and Other Transportation Infrastructure Research Program $161,525 Yes 0
45.149 Promotion of the Humanities Division of Preservation and Access $160,659 Yes 0
84.015 National Resource Centers Program for Foreign Language and Area Studies or Foreign Language and International Studies Program and Foreign Language and Area Studies Fellowship Program $158,148 Yes 0
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $155,504 Yes 0
93.652 Adoption Opportunities $154,242 Yes 0
84.027 Special Education Grants to States $148,046 Yes 0
15.423 Bureau of Ocean Energy Management (BOEM) Environmental Studies (ES) $148,025 Yes 0
21.009 Volunteer Income Tax Assistance (VITA) Matching Grant Program $146,007 Yes 0
45.163 Promotion of the Humanities Professional Development $144,838 Yes 0
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $140,202 Yes 0
10.527 New Beginning for Tribal Students $134,401 Yes 0
11.303 Economic Development Technical Assistance $128,955 Yes 0
93.867 Vision Research $124,456 Yes 0
77.008 U.S. Nuclear Regulatory Commission Scholarship and Fellowship Program $121,513 Yes 0
97.132 Financial Assistance for Targeted Violence and Terrorism Prevention $115,656 Yes 0
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations $113,410 Yes 0
93.393 Cancer Cause and Prevention Research $110,453 Yes 0
93.575 Child Care and Development Block Grant $107,362 Yes 0
19.900 AEECA/ESF PD Programs $104,580 Yes 0
93.865 Child Health and Human Development Extramural Research $104,352 Yes 0
15.608 Fish and Aquatic Conservation - Aquatic Invasive Species $101,228 Yes 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $99,963 Yes 0
15.945 Cooperative Research and Training Programs – Resources of the National Park System $98,716 Yes 0
47.078 Polar Programs $97,864 Yes 0
84.016 Undergraduate International Studies and Foreign Language Programs $97,745 Yes 0
10.460 Risk Management Education Partnerships $96,849 Yes 0
16.548 Delinquency Prevention Program $95,037 Yes 0
10.723 Community Project Funds - Congressionally Directed Spending $92,666 Yes 0
47.084 NSF Technology, Innovation, and Partnerships $92,518 Yes 0
81.135 Advanced Research Projects Agency - Energy $90,713 Yes 0
81.049 Office of Science Financial Assistance Program $89,427 Yes 0
84.184 School Safely National Activities $85,524 Yes 0
93.396 Cancer Biology Research $83,335 Yes 0
11.015 Broad Agency Announcement $82,509 Yes 0
45.310 Grants to States $78,882 Yes 0
11.432 National Oceanic and Atmospheric Administration (NOAA) Cooperative Institutes $74,303 Yes 0
93.648 Child Welfare Research Training or Demonstration $74,034 Yes 0
66.708 Pollution Prevention Grants Program $72,095 Yes 0
10.674 Wood Utilization Assistance $71,601 Yes 0
11.472 Unallied Science Program $70,584 Yes 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $69,894 Yes 0
10.311 Beginning Farmer and Rancher Development Program $69,741 Yes 0
81.087 Renewable Energy Research and Development $69,420 Yes 0
84.425 Education Stabilization Fund - Governor's Emergency Education Relief Fund $67,214 Yes 0
10.714 Infrastructure Investment and Job Act Joint Fire Science Program (Research & Development) $65,364 Yes 0
47.075 Social, Behavioral, and Economic Sciences $64,550 Yes 0
10.708 Community Wood Energy and Wood Innovation Program $64,226 Yes 0
20.701 University Transportation Centers Program $63,157 Yes 0
93.866 Aging Research $62,387 Yes 0
47.070 Computer and Information Science and Engineering $60,569 Yes 0
10.320 Sun Grant Program $59,986 Yes 0
15.000 U.S. Department of the Interior with no Assistance Listing Number $59,670 Yes 0
10.937 Partnerships for Climate-Smart Commodities $59,641 Yes 0
10.435 State Mediation Grants $58,784 Yes 0
15.611 Wildlife Restoration and Basic Hunter Education and Safety $58,331 Yes 0
93.279 Drug Use and Addiction Research Programs $57,779 Yes 0
10.855 Distance Learning and Telemedicine Grants $55,699 Yes 0
10.176 Dairy Business Innovation Initiatives $53,633 Yes 0
11.463 Habitat Conservation $53,167 Yes 0
94.002 AmeriCorps Seniors Retired and Senior Volunteer Program (RSVP) $51,609 Yes 0
15.820 National and Regional Climate Adaptation Science Centers $51,564 Yes 0
93.687 Maternal Opioid Misuse Model $49,235 Yes 0
10.652 Forestry Research $48,733 Yes 0
15.605 Sport Fish Restoration $47,989 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $47,908 Yes 0
11.441 Regional Fishery Management Councils $47,117 Yes 0
43.012 Space Technology $46,110 Yes 0
10.309 Specialty Crop Research Initiative $45,706 Yes 0
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $45,457 Yes 0
10.329 Crop Protection and Pest Management Competitive Grants Program $43,399 Yes 0
16.812 Second Chance Act Reentry Initiative $43,140 Yes 0
10.212 Small Business Innovation Research (SBIR) Program / Small Business Technology Transfer (STTR) Program $42,764 Yes 0
16.550 State Justice Statistics Program for Statistical Analysis Centers $42,485 Yes 0
17.289 Community Project Funding/Congressionally Directed Spending $36,545 Yes 0
20.205 Highway Planning and Construction $36,075 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $34,763 Yes 0
10.215 Sustainable Agriculture Research and Education $33,842 Yes 0
15.655 Migratory Bird Monitoring, Assessment and Conservation $33,114 Yes 0
10.719 Infrastructure Investment and Jobs Act Firewood Bank Program $33,082 Yes 0
10.699 Partnership Agreements $33,008 Yes 0
98.001 USAID Foreign Assistance for Programs Overseas $30,962 Yes 0
93.472 Title IV-E Prevention Program $29,432 Yes 0
97.061 Centers for Homeland Security $28,407 Yes 0
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $28,184 Yes 0
84.379 Teacher Education Assistance for College and Higher Education Grants (TEACH Grants) $27,267 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $26,634 Yes 0
93.172 Human Genome Research $25,832 Yes 0
11.439 Marine Mammal Data Program $25,729 Yes 0
93.314 Early Hearing Detection and Intervention Information System (EHDI-IS) Surveillance Program $25,628 Yes 0
15.922 Native American Graves Protection and Repatriation Act $25,299 Yes 0
11.611 Manufacturing Extension Partnership $24,621 Yes 0
20.200 Highway Research and Development Program $23,983 Yes 0
10.207 Animal Health and Disease Research $22,983 Yes 0
10.680 Forest Health Protection $22,790 Yes 0
93.859 Biomedical Research and Research Training $21,602 Yes 0
93.000 U.S. Department of Health and Human Services Awards with no Assistance Listing Number $21,521 Yes 0
66.424 Surveys, Studies, Investigations, Demonstrations, and Training Grants - Section 1442 of the Safe Drinking Water Act $20,705 Yes 0
10.558 Child and Adult Care Food Program $19,170 Yes 0
10.001 Agricultural Research Basic and Applied Research $19,123 Yes 0
93.853 EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS $18,532 Yes 0
10.318 Women and Minorities in Science, Technology, Engineering, and Mathematics Fields $18,283 Yes 0
93.600 Head Start $18,227 Yes 0
15.670 Adaptive Science $17,732 Yes 0
93.211 Telehealth Programs $17,334 Yes 0
17.285 Registered Apprenticeship $16,881 Yes 0
93.493 Congressional Directives $16,508 Yes 1
93.103 Food and Drug Administration Research $16,388 Yes 0
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $16,069 Yes 0
47.074 Biological Sciences $15,997 Yes 0
12.630 BASIC, APPLIED, AND ADVANCED RESEARCH IN SCIENCE AND ENGINEERING $15,711 Yes 0
10.522 Food and Agriculture Service Learning Program $15,439 Yes 0
10.684 International Forestry Programs $14,270 Yes 0
66.716 Research, Development, Monitoring, Public Education, Outreach, Training, Demonstrations, and Studies $13,796 Yes 0
10.310 Agriculture and Food Research Initiative (AFRI) $13,732 Yes 0
45.169 Promotion of the Humanities Office of Digital Humanities $13,703 Yes 0
10.069 Conservation Reserve Program $13,617 Yes 0
10.924 Conservation Stewardship Program $13,617 Yes 0
10.664 Cooperative Forestry Assistance $13,386 Yes 0
15.615 Cooperative Endangered Species Conservation Fund $13,133 Yes 0
10.902 Soil and Water Conservation $12,816 Yes 0
10.290 Agricultural Market and Economic Research $12,668 Yes 0
94.006 AmeriCorps State and National $12,652 Yes 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $11,240 Yes 0
16.831 Children of Incarcerated Parents $10,610 Yes 0
45.164 Promotion of the Humanities Public Programs $10,150 Yes 0
11.431 Climate and Atmospheric Research $9,554 Yes 0
11.454 Unallied Management Projects $9,164 Yes 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $8,770 Yes 0
10.304 Food and Agriculture Defense Initiative (FADI) $8,619 Yes 0
47.050 Geosciences $8,252 Yes 0
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $7,668 Yes 0
11.417 Sea Grant Support $7,662 Yes 0
15.637 Migratory Bird Joint Ventures $7,604 Yes 0
20.000 U.S. Department of Transportation Awards with no Assistance Listing Number $7,053 Yes 0
84.116 Fund for the Improvement of Postsecondary Education $6,813 Yes 0
10.225 Community Food Projects $6,742 Yes 0
10.000 U.S. Department of Agriculture with no Assistance Listing Number $6,215 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) $6,101 Yes 0
16.835 Body Worn Camera Policy and Implementation $6,031 Yes 0
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $5,379 Yes 0
10.328 Food Safety Outreach Program $4,650 Yes 0
43.008 Office of Stem Engagement (OSTEM) $4,580 Yes 0
45.024 Promotion of the Arts Grants to Organizations and Individuals $4,420 Yes 0
10.351 Rural Business Development Grant $3,946 Yes 0
93.592 Family Violence Prevention and Services/Discretionary $3,777 Yes 0
15.634 State Wildlife Grants $3,375 Yes 0
93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs $3,330 Yes 0
93.464 ACL Assistive Technology $3,222 Yes 0
10.912 Environmental Quality Incentives Program $3,132 Yes 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $3,112 Yes 0
19.009 Academic Exchange Programs - Undergraduate Programs $3,075 Yes 0
47.076 STEM Education $2,920 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,180 Yes 0
10.200 Grants for Agricultural Research, Special Research Grants $2,159 Yes 0
43.000 National Aeronautics and Space Administration Awards with no Assistance Listing Number $2,135 Yes 0
10.220 Higher Education - Multicultural Scholars Grant Program $1,566 Yes 0
93.241 State Rural Health Flexibility Program $1,423 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1,400 Yes 0
93.855 Allergy and Infectious Diseases Research $1,354 Yes 0
10.175 Farmers Market and Local Food Promotion Program $1,124 Yes 0
93.310 Trans-NIH Research Support $795 Yes 0
93.470 Alzheimer’s Disease Program Initiative (ADPI) $416 Yes 0
11.008 NOAA Mission-Related Education Awards $354 Yes 0
12.225 Commercial Technologies for Maintenance Activities Program $88 Yes 0
10.307 Organic Agriculture Research and Extension Initiative $66 Yes 0
15.810 National Cooperative Geologic Mapping $38 Yes 0
93.778 Grants to States for Medicaid $-18 Yes 0
16.817 Byrne Criminal Justice Innovation Program $-30 Yes 0
93.011 National Organizations for State and Local Officials $-74 Yes 0
15.954 National Park Service Conservation, Protection, Outreach, and Education $-80 Yes 0
93.110 Maternal and Child Health Federal Consolidated Programs $-138 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $-226 Yes 0
93.558 Temporary Assistance for Needy Families $-566 Yes 0
93.051 Alzheimer's Disease Demonstration Grants to States $-1,639 Yes 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $-2,413 Yes 0
10.170 Specialty Crop Block Grant Program - Farm Bill $-5,420 Yes 0
10.515 Renewable Resources Extension Act $-46,736 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $-444,419 Yes 0
81.128 Energy Efficiency and Conservation Block Grant Program (EECBG) $-454,126 Yes 0

Contacts

Name Title Type
JHKKHVC7EPL3 Tracy Elliott Auditee
2072627739 Brenda Scherer Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the University of Maine System (the System) under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the System, it is not intended to and does not present the financial position, changes in net position, or cash flows of the System. Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the basic financial statements. This report includes the six campuses of the System and the administrative and management offices of the System (System-Wide Services). The six campuses and their respective federal identification numbers are as follows: University of Maine at Augusta (UMA) 1-01-600-0769-A3 University of Maine at Farmington (UMF) 1-01-600-0769-B1 University of Maine at Fort Kent (UMFK) 1-01-600-0769-A5 University of Maine (UM) 1-01-600-0769-A2 University of Maine at Presque Isle (UMPI) 1-01-600-0769-A6 University of Southern Maine (USM) 1-01-600-0769-A8
Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the schedule of federal expenditures. The balances of loans outstanding at June 30, 2025 consist of the following: Federal Perkins Loans $1,923,919 Nursing Student Loans 1,737,424
The following table summarizes the expenditures of federal awards by agency for the fiscal year ended June 30, 2025: Agency / ALN / Direct Funding / Passed-Through Funding / Total: Department of Agriculture / 10xxx / $ 21,983,469 / $ 3 ,522,913 / $ 25,506,382 Department of Commerce / 11xxx / $8,011,846 / $2,526,658 / $10,538,504 Department of Defense / 12xxx / $19,501,459 / $555,487 / $20,056,946 Department of Housing & Urban Development / 14xxx / $661,654 / - / $661,654 Department of the Interior / 15xxx / $1,371,840 / $480,711 / $1,852,551 Department of Justice / 16xxx / $2,412,240 / $221,945 / $2,634,185 Department of Labor / 17xxx / $423,243 / $68,102 / $491,345 Department of State / 19xxx / $10,388 / $107,655 / $118,043 Department of Transportation / 20xxx / $3,070,359 / $143,674 / $ 3,214,033 Department of the Treasury / 21xxx / $386,549 / $14,234,210 / $14,620,759 National Aeronautics & Space Administration / 43xxx / $1,273,683 / $1,032,351 / $2,306,034 National Endowment for the Arts / 450xx / $4,420 /- / $4,420 National Endowment for the Humanities / 451xx / $319,200 / $10,150 / $ 329,350 Institute of Museum and Library Services / 453xx / - / $82,558 / $82,558 National Science Foundation / 47xxx / $18,490,626 / $1,399,299 / $19,889,925 Small Business Administration / 59xxx / $1,610,484 / - / $1,610,484 Department of Veterans Affairs / 64xxx / - / - / - Environmental Protection Agency / 66xxx / $4,483,169 / $50,498 / $4,533,667 U.S. Nuclear Regulatory Commission / 77xxx / $121,513 / - / $121,513 Department of Energy / 81xxx / $8,016,952 / $5,556,922 / $13,573,874 Department of Education / 84xxx / $167,768,121 / $1,592,443 / $169,360,564 Northern Border Regional Commission / 90xxx / $1,365,440 / - / $1,365,440 Department of Health & Human Services / 93xxx / $17,398,230 / $4,992,558 / $22,390,788 Corporation for National & Community Service /94xxx / $ 807,111 / $12,652 / $819,763 Department of Homeland Security / 97xxx / $115,656 / $28,407 / $144,063 United States Agency for International Development / 98xxx / - / $30,962 / $30,962 Totals / $ 279,607,652 / $ 36,650,155 / $ 316,257,807
The Institution is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: • Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) • Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) • Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) • Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) • Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) • Completion rates for short-term programs under 34 CFR 668.8(f) and (g) • Placement rates for short-term programs under 34 CFR 668.8(e)(2)
Federal Perkins Loan Program (84.038) was closed out during the year ended June 30, 2025 at the University of Maine Fort Kent. All loans were received, cancelled, or assigned and cash of $19,778 was returned to the Department of Education in January 2025.

Finding Details

2025 – 001: National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2024 – June 30, 2025 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 four students from the University of Maine and two students from the University of Southern Maine where the change in enrollment status was not reported within 60 days. Additionally, during our testing of 40 students, we noted one student from University of Southern Maine where the effective date reported on the "Enrollment Level" and "Program Level" report in NSLDS did not match. Questioned Costs: None Context: During our testing, it was noted the University does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The University did 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: Yes; 2024-001 (University of Maine Farmington) Auditors’ Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS within the appropriate timeframe as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
2025 – 002: Awarding of Pell Grants Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.063 Award Period: July 01, 2024 – June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 690.62 states the Pell grant for an academic year is based upon the Student Aid Index (SAI) and enrollment status. Condition: During our testing of 60 students, we noted one student from the University of Maine Presque Isle who was over awarded Pell grant funds. Questioned Costs: None Context: An erroneous computation of the student’s eligibility resulted in an over award. Cause: The Pell grant was computed utilizing a full-time enrollment status despite a half time equivalent of credits taken for the semester. Effect: A student was over awarded Pell funds. Repeat Finding: No. Auditors’ Recommendation: We recommend that a review is implemented which compares enrolled credits to Pell award to ensure all Pell funds are awarded at proper amounts. Views of Responsible Officials: There is no disagreement with the audit finding.
2025 – 003: Eligible Expenditures Federal Agency: Department of Health and Human Services Federal Program Title: Congressional Directives Assistance Listing Number: 93.493 Award Period: September 30, 2023 – September 29, 2026 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations 2 CFR Part 200, Subpart E, requires that expenses be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles (200.403(a)) and allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to the Federal award or cost objective in accordance with relative benefits received (200.405). Condition: During our testing of 40 expenditures for cash disbursement testing, we noted 3 items for a total of $419.90 from the University of Maine Augusta were incorrectly coded to the grant. Questioned Costs: None Context: The University's review and controls around charging amounts to the grant did not catch an incorrectly coded expense. Cause: The University’s processes and controls did not ensure that all expenses charged to the grant were valid expenditures. Effect: Ineligible expenditures were charged to the grant. Repeat Finding: No. Auditors’ Recommendation: We recommend that the University reviews its procedures around review and approval of expenditures to ensure that only valid expenditures are reported. Views of Responsible Officials: There is no disagreement with the audit finding.