FAC Explorer

Finding 1187011 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-26
Audit: 394719
Organization: University of Maine System (ME)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The University failed to report changes in student enrollment status to NSLDS within the required 60 days, affecting compliance with federal regulations.
  • Impacted Requirements: Institutions must accurately report enrollment status and certify it every 60 days, as per 34 CFR 682.610.
  • Recommended Follow-Up: The University should enhance its reporting procedures to ensure timely and accurate updates to NSLDS to prevent issues like over-awarding and repayment complications.

Finding Text

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.

Corrective Action Plan

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) within the appropriate timeframe as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A weekly query process was implemented to identify continuing, degree-seeking students with cancellations or term withdrawals. This process allows us to identify this population of students and accurately report status changes to National Student Clearinghouse (NSC) within a week, ensuring plenty of time for information to be sent from NSC to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Jack Campbell, Registrar, University of Maine and Saman Lesinski, Senior Associate Registrar, University of Southern Maine Planned completion date for corrective action plan: University of Maine – August 2025, University of Southern Maine – March 2026

Categories

Student Financial Aid Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1187004 2025-001
    Material Weakness Repeat
  • 1187005 2025-001
    Material Weakness Repeat
  • 1187006 2025-001
    Material Weakness Repeat
  • 1187007 2025-001
    Material Weakness Repeat
  • 1187008 2025-001
    Material Weakness Repeat
  • 1187009 2025-001
    Material Weakness Repeat
  • 1187010 2025-001
    Material Weakness Repeat
  • 1187012 2025-002
    Material Weakness Repeat
  • 1187013 2025-003
    Material Weakness Repeat
  • 1187014 2025-003
    Material Weakness Repeat
  • 1187015 2025-003
    Material Weakness Repeat

Programs in Audit

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