Finding 1187014 (2025-003)

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

Finding Text

No text available

Categories

No categories assigned yet.

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
  • 1187011 2025-001
    Material Weakness Repeat
  • 1187012 2025-002
    Material Weakness Repeat
  • 1187013 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