Finding 1200777 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395774
Organization: University of Massachusetts (MA)
Auditor: KPMG

Finding Text

No text available

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1200778 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $304.64M
84.063 Federal Pell Grant Program $110.17M
84.033 Federal Work-Study Program $5.40M
93.264 Nurse Faculty Loan Program (NFLP) $5.22M
47.083 Office of International Science and Engineering $3.81M
93.U01 Department of Health and Human Services Contracts $3.77M
84.007 Federal Supplemental Educational Opportunity Grants $3.23M
84.038 Federal Perkins Loan Program $3.18M
93.351 Research Infrastructure Programs $2.88M
93.600 Department of Health and Human Services Contracts $2.60M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $2.51M
59.037 Small Business Development Centers $2.42M
15.820 National and Regional Climate Adaptation Science Centers $1.99M
84.407 Coordinating Center for Transition and Postsecondary Programs for Students with Intellectual Disabilities $1.97M
84.047 TRIO-Upward Bound $1.84M
84.407 Transition Programs for Students with Intellectual Disabilities into Higher Education $1.80M
84.031 Asian American and Native American Pacific Islander-Serving Institutions (AANAAPISI) Program $1.62M
93.142 NIEHS Hazardous Waste Worker Health and Safety Training $1.59M
93.RD Department of Health and Human Services Contracts $1.51M
84.042 TRIO Student Support Services $1.46M
84.365 National Professional Development Program $1.29M
93.342 Health Professional Primary Care Loans $1.21M
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease $1.12M
93.398 Cancer Research Manpower $1.11M
84.324 Research in Special Education $1.09M
93.107 Area Health Education Centers $1.06M
10.514 Expanded Food and Nutrition Education Program $1.04M
93.359 Nurse Education, Practice Quality and Retention Grants $1.02M
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous grants $1.00M
93.145 AIDS Education and Training Centers $989,337
93.823 Public Health Response, Forecasting, and Analytic Capacities Related to Disease Outbreaks, Epidemics, and Pandemics $988,879
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $965,122
84.263 Rehabilitation Training - Experimental and Innovative Training $879,231
84.184 School Safely National Activities $876,081
10.707 Research Joint Venture and Cost Reimbursable Agreements $800,230
93.262 Occupational Safety and Health Program $794,442
93.958 Block Grants for Community Mental Health Services $791,789
93.355 Public Health Informatics & Technology Workforce Development Program (The PHIT Workforce Development Program) $781,293
93.233 National Center on Sleep Disorders Research $773,761
19.019 International Programs to Combat Human Trafficking $668,609
93.185 Immunization Research, Demonstration, Public Information and Education-Training and Clinical Skills Improvement Projects $635,504
93.247 Advanced Nursing Education Workforce Grant Program $621,861
15.808 U.S. Geological Survey- Research and Data Collection $615,664
84.044 TRIO-Talent Search $605,718
84.335 Child Care Access Means Parents in School $550,903
93.575 Child Care and Development Block Grant $543,954
12.630 Basic, Applied, and Advanced Research in Science and Engineering $541,574
17.258 WIOA Adult Program $531,403
11.609 Measurement and Engineering Research and Standards $531,402
84.129 Rehabilitation Long-Term Training $510,421
17.278 WIOA Dislocated Worker formula Grants $503,884
11.028 Connecting Minority Communities Pilot Program $486,510
20.941 Strengthening Mobility and Revolutionizing Transportation (SMART) Grants Program $448,313
15.805 Assistance to State Water Resources Research Institutes $437,943
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $428,326
17.225 Unemployment Insurance $420,666
10.202 Cooperative Forestry Research $416,028
93.342 Loans for Disadvantaged Students $409,861
84.380 Special Education - Special Olympics Education Programs $391,859
15.954 National Park Service Conservation, Protection, Outreach, and Education $385,092
15.812 Cooperative Research Units $374,925
17.207 Employment Service/Wagner-Peyser Funded Activities $352,963
64.058 Veteran and Spouse Transitional Assistance Grant Program (VSTAGP) $349,931
93.273 Alcohol Research Programs $342,372
81.049 Office of Science Financial Assistance Program $317,400
84.217 TRIO-McNair Post-Baccalaureate Achievement $316,940
96.008 Social Security - Work Incentives Planning and Assistance Program $292,936
93.867 Vision Research $292,277
12.002 Procurement Technical Assistance for Business Firms $282,860
93.493 Congressional Directives $275,000
10.309 Specialty Crop Research Initiative $269,903
84.421 Pathways To Careers Using Partnerships, Apprenticeships and Equity $268,214
16.812 Second Chance Act Reentry Initiative $265,425
93.865 Child Health and Human Development Extramural Research $264,852
93.361 Nursing Research $261,582
20.701 University Transportation Centers Program $257,247
15.441 Safety and Environmental Research and Data Collection for Offshore Energy and Mineral Activities $256,636
19.408 Academic Exchange Programs - Teachers $248,368
12.617 Economic Adjustment Assistance for State Governments $243,229
93.172 Human Genome Research $237,496
84.424 Student Support and Academic Enrichment Program $237,201
84.425 COVID-19 Education Stabilization Fund Under the CARES Act $229,861
93.389 National Center for Research Resources $224,380
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $219,940
81.135 Advanced Research Projects Agency - Energy $219,360
12.910 Research and Technology Development $217,429
84.336 Teacher Quality Partnership Grants $207,217
93.495 COVID-19 Community Health Workers for Public Health Response and Resilient $204,481
93.072 Lifespan Respite Care Program $200,884
84.379 Teacher Education Assistance for College and Higher Education Grants (TEACH Grants) $199,442
93.959 Block Grants for Prevention and Treatment of Substance Abuse $198,800
96.007 Social Security-Research and Demonstration $197,910
16.566 National Institute of Justice W.E.B. DuBois Fellowship Program $192,529
93.U04 Department of Health and Human Services Contracts $192,001
45.161 Promotion of the Humanities-Research $191,174
66.708 Pollution Prevention Grants Program $188,602
43.002 Aeronautics $185,779
66.511 Office of Research and Development Consolidated Research/Training/Fellowships $184,523
93.395 Cancer Treatment Research $183,911
16.738 Edward Byrne Memorial Justice Assistance Grant Program $182,902
93.424 NON-ACA/PPHF-Building Capacity of the Public Health System to Improve Population Health through National Nonprofit Organizations $180,810
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $172,052
93.310 Trans-NIH Research Support $168,947
93.771 State Grants for the Implementation, Enhancement, and Expansion of Medicaid and CHIP School-Based Services $164,517
93.048 Special Programs for the Aging-Title IV-and Title II-Discretionary Projects $163,803
12.RD Department of Defense Contracts $160,997
81.086 Conservation Research and Development $160,599
10.902 Soil and Water Conservation $160,074
11.012 Integrated Ocean Observing System (IOOS) $158,001
98.001 USAID Foreign Assistance for Programs Overseas $157,336
93.243 Substance Abuse and Mental Health Services-Projects of Regional and National Significance $155,969
84.U01 Department of Education Contracts $152,555
93.928 Special Projects of National Significance $151,636
66.461 Regional Wetland Program Development Grants $150,702
66.814 Brownfields Training, Research, and Technical Assistance Grants and Cooperative Agreements $150,614
15.423 Bureau of Ocean Energy Management (BOEM) Environmental Studies (ES) $145,199
93.394 Cancer Detection and Diagnosis Research $133,987
93.991 Preventive Health and Health Services Block Grant $131,932
81.087 Renewable Energy Research and Development $128,362
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) $128,189
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $127,480
10.912 Environmental Quality Incentives Program $126,891
93.348 Technical Assistance to Increase Tobacco Cessation $126,246
93.866 Aging Research $125,917
16.585 Treatment Court Discretionary Grant Program $125,625
21.027 Coronavirus State And Local Fiscal Recovery Funds $125,608
93.421 Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health $125,536
93.470 Alzheimer's Disease Program Initiative (ADPI) $124,725
97.108 Homeland Security, Research, Testing, Evaluation, and Demonstration of Technologies $123,406
77.008 U.S. Nuclear Regulatory Commission Scholarship and Fellowship Program $121,038
66.046 Climate Pollution Reduction Grants $120,544
66.456 National Estuary Program $118,847
84.U02 Department of Education Contracts $117,926
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $108,774
93.837 Cardiovascular Diseases Research $108,559
81.057 University Coal Research $108,323
11.417 Sea Grant Support $107,540
84.126 Rehabilitation Services-Vocational Rehabilitation Grants to States $106,578
10.699 Partnership Agreements $105,058
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $102,719
45.169 Promotion of the Humanities-Office of Digital Humanities $102,469
20.RD Department of Transportation Contracts $100,665
84.002 Adult Education - Basic Grants to States $100,409
45.162 Promotion of the Humanities-Teaching and Learning Resources and Curriculum Development $99,421
84.421 Disability Innovation Fund (DIF) $99,151
16.838 Comprehensive Opioid, Stimulant, and other Substances Use Program $98,749
97.044 Assistance to Firefighters Grant $98,588
93.391 Activities to Support State, Tribal, Local and Territorial Health Department Response to Public Health or Healthcare Crises $96,402
44.002 Community Development Revolving Loan Fund Program for Credit Unions $92,012
15.560 SECURE Water Act – Research Agreements $89,783
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $89,655
19.401 Academic Exchange Programs - Scholars $86,597
47.076 STEM Education $85,529
93.310 COVID-19 Trans-NIH Research Support $83,976
16.047 Community-Based Approaches to Advancing Justice $83,282
20.200 Highway Research and Development Program $82,569
93.433 ACL National Institute on Disability, Independent Living, and Rehabilitation Research $81,750
21.019 COVID-19 Coronavirus Relief Fund $81,725
15.670 Adaptive Science $81,237
66.521 Innovative Water Technology Grant Program $81,138
20.616 National Priority Safety Programs $80,373
16.602 Corrections-Research and Evaluation and Policy Formulation $80,101
66.605 Performance Partnership Grants $79,512
19.U01 Department of State Contracts $79,228
93.136 Injury Prevention and Control Research and State and Community Based Programs $78,727
10.310 Agriculture and Food Research Initiative (AFRI) $76,381
11.473 Office for Coastal Management $75,000
47.084 NSF Technology, Innovation, and Partnerships $73,906
10.719 Infrastructure Investment and Jobs Act Firewood Bank Program $73,180
10.U01 Miscellaneous Department of Agriculture $72,931
16.838 Comprehensive Opioid, Stimulant, and Substance Abuse Program $72,787
11.472 Unallied Science Program $72,205
93.631 Developmental Disabilities Projects of National Significance $71,350
14.881 Moving to Work Demonstration Program $71,125
12.007 Military Health Services Research (MHSR) $70,614
43.RD National Aeronautics and Space Administration Contracts $69,851
93.839 Blood Diseases and Resources Research $68,321
93.RD Miscellaneous Department of Health and Human Services $67,177
15.945 Cooperative Research and Training Programs Resources of the National Park System $66,298
10.025 Plant and Animal Disease, Pest Control, and Animal Care $65,726
15.807 Earthquake Hazards Program Assistance $64,032
93.387 National and State Tobacco Control Program $63,567
10.028 Wildlife Services $63,110
20.237 Motor Carrier Safety Assistance High Priority Activities Grants and Cooperative Agreements $62,227
66.509 Science To Achieve Results (STAR) Research Program $61,984
84.027 Special Education-Grants to States $59,779
14.228 Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii $58,835
93.397 Cancer Centers Support Grants $58,699
84.235 Rehabilitation Services Demonstration and Training Programs $57,277
97.RD Department of Homeland Security Contracts $56,371
47.075 Social, Behavioral, and Economic Sciences $55,801
93.110 Maternal and Child Health Federal Consolidated Programs $54,773
12.300 Basic and Applied Scientific Research $53,996
93.121 Oral Diseases and Disorders Research $52,263
10.680 Forest Health Protection $51,849
93.U05 Department of Health and Human Services Contracts $50,134
93.297 Teenage Pregnancy Prevention Program $49,995
93.071 Medicare Enrollment Assistance Program $49,924
81.112 Stewardship Science Grant Program $49,841
93.U03 Department of Health and Human Services Contracts $49,202
11.620 Science, Technology, Business and/or Education Outreach $48,651
47.079 Office of International Science and Engineering $48,533
93.137 COVID-19 Community Programs to Improve Minority Health Grant Program $48,527
47.070 Computer and Information Science and Engineering $48,055
93.213 Research and Training in Complementary and Integrative Health $47,600
93.077 Family Smoking Prevention and Tobacco Control Act Regulatory Research $46,430
20.205 Highway Planning and Construction $46,323
47.074 Biological Sciences $45,410
11.431 Climate and Atmospheric Research $45,253
45.160 Promotion of the Humanities-Fellowships and Stipends $44,993
93.393 Cancer Cause and Prevention Research $44,779
84.327 Special Education-Technology and Media Services for Individuals with Disabilities $44,503
93.350 National Center for Advancing Translational Sciences $43,608
93.103 Food and Drug Administration-Research $43,170
15.647 Migratory Bird Conservation $43,065
10.170 Specialty Crop Block Grant Program - Farm Bill $42,401
93.173 Research Related to Deafness and Communication Disorders $41,736
11.420 Coastal Zone Management Estuarine Research Reserves $41,725
10.072 Wetlands Reserve Program $41,695
93.945 Assistance Programs for Chronic Disease Prevention and Control $41,385
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $40,869
93.788 Opioid STR $40,833
93.838 Lung Diseases Research $40,172
11.307 Economic Adjustment Assistance $40,068
66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice $39,421
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $38,852
47.049 Mathematical and Physical Sciences $38,663
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $38,041
93.859 Biomedical Research and Research Training $37,715
10.515 Renewable Resources Extension Act $37,180
84.022 Overseas Programs - Doctoral Dissertation Research Abroad $36,393
17.285 Apprenticeship USA Grants $36,272
10.001 Agricultural Research-Basic and Applied Research $36,216
17.801 Jobs for Veterans State Grants $36,136
93.989 International Research and Research Training $34,862
12.420 Military Medical Research and Development $34,406
10.731 Inflation Reduction Act Landscape Scale Restoration $33,352
10.320 Sun Grant Program $32,240
10.681 Wood Education and Resource Center (WERC) $32,013
15.634 State Wildlife Grants $31,925
47.050 Geosciences $31,437
93.732 Mental and Behavioral Health Education and Training Grants $31,308
66.203 Environmental Finance Center Grants $30,457
81.RD Department of Energy Contracts $30,155
15.914 National Register of Historic Places $29,549
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $29,535
47.078 Polar Programs $29,438
81.121 Nuclear Energy Research, Development and Demonstration $29,395
45.163 Promotion of the Humanities-Professional Development $29,117
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $28,978
93.667 Social Services Block Grant $28,694
19.703 Western Hemisphere Rule of Law Index and Analysis Program $27,159
93.145 HIV-Related Training and Technical Assistance $27,139
19.415 Professional and Cultural Exchange Programs - Citizen Exchanges $26,807
97.036 Disaster Grants - Public Assistance (Presidentially Declared Disasters) $25,715
93.364 Nursing Student Loans $24,694
10.652 Forestry Research $24,056
47.041 Engineering Grants $24,041
93.353 21st Century Cures Act - Beau Biden Cancer Moonshot $23,818
15.RD Department of the Interior Contracts $23,758
64.054 Research and Development $23,467
81.008 Cybersecurity, Energy Security & Emergency Response (CESER) $23,465
64.RD Department of Veterans Affairs Contracts $23,400
47.RD National Science Foundation Contracts $23,178
10.304 Food and Agriculture Defense Initiative (FADI) $23,065
93.817 Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities $22,236
19.009 Academic Exchange Programs - Undergraduate Programs $22,084
11.432 National Oceanic and Atmospheric Administration (NOAA) Cooperative Institutes $21,746
93.264 Nurse Faculty Loan Program - ARRA $21,506
14.259 Community Compass Technical Assistance and Capacity Building $21,295
43.012 Space Technology $20,881
43.008 Office of Stem Engagement (OSTEM) $20,752
21.U01 Department of the Treasury Contracts $20,154
10.215 Sustainable Agriculture Research and Education $20,010
93.283 Centers for Disease Control and Prevention-Investigations and Technical Assistance $19,652
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $19,146
19.421 Academic Exchange Programs - English Language Programs $18,454
10.714 Infrastructure Investment and Job Act Joint Fire Science Program $18,203
54.001 Intelligence Community Centers for Academic Excellence $17,819
16.750 Support for Adam Walsh Act Implementation Grant Program $17,571
84.116 Fund for the Improvement of Postsecondary Education $16,151
10.311 Beginning Farmer and Rancher Development Program $15,740
12.750 Uniformed Services University Medical Research Projects $15,020
15.904 Historic Preservation Fund Grants-In-Aid $15,000
15.663 NFWF-USFWS Conservation Partnership $14,835
93.396 Cancer Biology Research $14,490
16.575 Crime Victim Assistance $14,069
11.RD Department of Commerce & NOAA Contracts $14,029
16.596 Trible Justice Assistance $13,099
93.307 Minority Health and Health Disparities Research $13,001
10.207 Animal Health and Disease Research $12,983
93.080 Blood Disorder Program: Prevention, Surveillance, and Research $12,608
16.650 Community Policing Development (CPD) Program $12,241
16.540 Juvenile Justice and Delinquency Prevention $12,228
10.331 Gus Schumacher Nutrition Incentive Program $12,012
93.994 Maternal and Child Health Services Block Grant to the States $10,825
66.700 Consolidated Pesticide Enforcement Cooperative Agreements $10,017
10.676 Forest Legacy Program $9,612
66.110 Healthy Communities Grant Program $9,578
10.163 Market Protection and Promotion $9,096
10.608 Food for Education $7,750
15.U01 Department of the Interior Contracts $7,478
16.588 Violence Against Women Formula Grants $6,874
17.245 Trade Adjustment Assistance $6,648
93.855 Allergy and Infectious Diseases Research $6,087
20.215 Highway Training and Education $5,950
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance $5,786
11.459 Weather and Air Quality Research $5,363
43.003 Exploration $4,795
93.600 Head Start $4,693
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $4,671
66.437 Geographic Programs - Long Island Sound Program $4,213
84.305 Education Research, Development and Dissemination $4,161
93.242 Mental Health Research Grants $3,880
12.800 Air Force Defense Research Sciences Program $3,634
43.001 Science $3,422
10.329 Crop Protection and Pest Management Competitive Grants Program $2,592
10.250 Agricultural and Rural Economic Research, Cooperative Agreements and Collaborations $2,585
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $2,438
11.039 Regional Technology and Innovation Hubs $2,272
10.200 Grants for Agricultural Research, Special Research Grants $2,089
93.879 Medical Library Assistance $1,177
66.716 Research, Development, Monitoring, Public Education, Outreach, Training, Demonstrations, and Studies $1,038
20.108 Aviation Research Grants $788
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $755
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $690
93.279 Drug Abuse and Addiction Research Programs $646
11.619 Arrangements for Interdisciplinary Research Infrastructure $627
93.113 Environmental Health $163
15.657 Endangered Species Recovery Implementation $154
66.RD Environmental Protection Agency Contracts $11
10.664 Cooperative forestry Assistance $-102
66.204 Multipurpose Grants to States and Tribes $-153
10.511 Smith-Lever Extension Funding $-186
93.266 Health Systems Strengthening and HIV/AIDS Prevention, Care and Treatment under the President's Emergency Plan for AIDS Relief $-442
11.999 Marine Debris Program $-835
16.U01 Department of Justice Contracts $-941
93.840 Translation and Implementation Science Research for Heart, Lung, Blood Diseases, and Sleep Disorders $-1,002
45.024 Promotion of the Arts-Grants to Organizations and Individuals $-1,156
12.U02 Department of Defense Contracts $-1,174
10.RD Department of Agriculture Contracts $-1,175
10.303 Integrated Programs $-1,653
93.877 Autism Collaboration, Accountability, Research, Education, and Support $-2,260
93.143 NIEHS Superfund Hazardous Substances-Basic Research and Education $-2,271
93.630 Developmental Disabilities Basic Support and Advocacy Grants $-3,816
93.226 Research on Healthcare Costs, Quality and Outcomes $-3,921
12.431 Basic Scientific Research $-5,069
84.324 Special Education - Research and Innovation to Improve Services and Results for Children with Disabilities $-5,712
93.RD Department of Health and Human Services ContractsAdaptive Platform Treatment Trial for Outpatients with COVID -19 $-7,070
93.U06 Department of Health and Human Services Contracts $-11,451
93.860 COVID-19 Emerging Infections Sentinel Networks $-60,660