FAC Explorer

Finding 386287 (2023-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-27
Audit: 298686
Organization: University of Maine System (ME)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The University of Maine failed to report changes in student enrollment status to NSLDS on time, affecting compliance with federal regulations.
  • Impacted Requirements: Institutions must report enrollment status accurately and within specific timeframes, including every 60 days and within 15 days of receiving a Roster file.
  • Recommended Follow-Up: The University should improve its reporting processes to ensure timely and accurate updates to NSLDS to prevent potential over-awarding of financial aid.

Finding Text

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2022 – June 30, 2023 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 that seven of 17 University of Maine students tested had changes in enrollment status that were not reported in a timely manner. 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; 2022-003 (University of Maine at Fort Kent, University of Maine at Farmington, and University of Maine at Presque Isle) Auditors’ Recommendation: We recommend the University review their 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.

Categories

Student Financial Aid Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 386285 2023-001
    Significant Deficiency Repeat
  • 386286 2023-001
    Significant Deficiency Repeat
  • 386288 2023-001
    Significant Deficiency Repeat
  • 386289 2023-001
    Significant Deficiency Repeat
  • 386290 2023-002
    Significant Deficiency Repeat
  • 386291 2023-002
    Significant Deficiency Repeat
  • 386292 2023-002
    Significant Deficiency Repeat
  • 386293 2023-001
    Significant Deficiency Repeat
  • 386294 2023-001
    Significant Deficiency Repeat
  • 962727 2023-001
    Significant Deficiency Repeat
  • 962728 2023-001
    Significant Deficiency Repeat
  • 962729 2023-001
    Significant Deficiency Repeat
  • 962730 2023-001
    Significant Deficiency Repeat
  • 962731 2023-001
    Significant Deficiency Repeat
  • 962732 2023-002
    Significant Deficiency Repeat
  • 962733 2023-002
    Significant Deficiency Repeat
  • 962734 2023-002
    Significant Deficiency Repeat
  • 962735 2023-001
    Significant Deficiency Repeat
  • 962736 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $92.11M
84.063 Federal Pell Grant Program $32.13M
84.038 Federal Perkins Loan Program $10.42M
84.007 Federal Supplemental Educational Opportunity Grants $6.15M
84.033 Federal Work-Study Program $5.20M
20.701 University Transportation Centers Program $2.90M
10.511 Smith-Lever Funding (various Programs) $2.70M
84.042 Trio_student Support Services $2.70M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $2.54M
10.001 Agricultural Research_basic and Applied Research $2.13M
81.000 U.s. Department of Energy with No Aln $1.72M
16.026 Ovw Research and Evaluation Program $1.37M
12.000 U.s. Department of Defense Awarda with No Aln $1.25M
66.129 Southeast New England Coastal Watershed Restoration Program $1.05M
10.202 Cooperative Forestry Research $939,321
84.044 Trio_talent Search $861,404
84.066 Trio_educational Opportunity Centers $772,464
47.070 Computer and Information Science and Engineering $759,449
93.136 Injury Prevention and Control Research and State and Community Based Programs $759,394
66.456 National Estuary Program $690,291
97.000 U.s. Department of Homeland Security with No Aln $688,678
93.178 Nursing Workforce Diversity $525,688
84.031 Higher Education_institutional Aid $519,601
93.652 Adoption Opportunities $492,080
10.514 Expanded Food and Nutrition Education Program $476,392
90.601 Northern Border Regional Development $396,494
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $385,200
10.707 Research Joint Venture and Cost Reimbursable Agreements $377,813
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $375,671
15.812 Cooperative Research Units Program $356,474
81.087 Renewable Energy Research and Development $330,897
93.464 Acl Assistive Technology $327,777
15.805 Assistance to State Water Resources Research Institutes $299,973
81.089 Fossil Energy Research and Development $299,076
84.047 Trio_upward Bound $293,414
19.900 Aeeca/esf Pd Programs $288,454
93.155 Rural Health Research Centers $274,182
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $270,453
93.364 Nursing Student Loans $257,912
93.732 Mental and Behavioral Health Education and Training Grants $244,580
93.865 Child Health and Human Development Extramural Research $239,342
84.425 Education Stabilization Fund $236,648
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $236,141
16.524 Legal Assistance for Victims $230,155
93.733 Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Ð Financed in Part by the Prevention and Public Health Fund (pphf) $220,154
43.000 National Aeronautics and Space Administration Awards with No Aln $219,335
93.558 Temporary Assistance for Needy Families $216,504
94.006 Americorps $216,043
10.217 Higher Education - Institution Challenge Grants Program $215,402
11.307 Economic Adjustment Assistance $196,996
93.658 Foster Care_title IV-E $196,782
94.016 Senior Companion Program $189,621
16.550 State Justice Statistics Program for Statistical Analysis Centers $188,783
93.969 Pphf Geriatric Education Centers $183,308
59.037 Small Business Development Centers $179,106
10.351 Rural Business Development Grant $177,225
93.310 Trans-Nih Research Support $176,685
93.396 Cancer Biology Research $167,696
47.083 Integrative Activities $161,601
10.310 Agriculture and Food Research Initiative (afri) $158,369
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $152,720
11.015 Broad Agency Announcement $152,301
10.311 Beginning Farmer and Rancher Development Program $150,432
16.812 Second Chance Act Reentry Initiative $144,541
11.303 Economic Development_technical Assistance $135,431
59.059 Congressional Grants $135,001
10.515 Renewable Resources Extension Act and National Focus Fund Projects $134,978
11.611 Manufacturing Extension Partnership $134,830
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $133,997
47.076 Education and Human Resources $132,188
93.648 Child Welfare Research Training Or Demonstration $131,761
97.067 Homeland Security Grant Program $126,000
66.708 Pollution Prevention Grants Program $125,064
11.454 Unallied Management Projects $123,135
43.001 Science $122,906
10.723 Community Project Funds-Congresionally Directed Spending $113,764
10.522 Food and Agriculture Service Learning Program $111,509
15.820 National Climate Change and Wildlife Science Center $111,217
10.000 U.s. Department of Agriculture with No Aln $111,201
84.027 Special Education_grants to States $109,259
10.330 Alfalfa and Forage Research Program $107,646
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $104,237
93.110 Maternal and Child Health Federal Consolidated Programs $103,703
15.611 Wildlife Restoration and Basic Hunter Education $103,321
17.502 Occupational Safety and Health_susan Harwood Training Grants $100,529
47.074 Biological Sciences $96,604
21.027 Coronavirus State and Local Fiscal Recovery Funds $96,286
20.616 National Priority Safety Programs $95,499
93.242 Mental Health Research Grants $91,792
94.026 National Service and Civic Engagement Research Competition $90,687
94.002 Retired and Senior Volunteer Program $85,145
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 $84,331
11.017 Ocean Acidification Program (oap) $84,008
93.788 Opioid Str $83,352
81.086 Conservation Research and Development $81,777
97.061 Centers for Homeland Security $80,094
10.025 Plant and Animal Disease, Pest Control, and Animal Care $78,689
45.169 Promotion of the Humanities_office of Digital Humanities $77,262
84.305 Education Research, Development and Dissemination $74,449
66.424 Surveys, Studies, Investigations, Demonstrations, and Training Grants - Section 1442 of the Safe Drinking Water Act $72,635
66.203 Environmental Finance Center Grants $72,357
16.540 Juvenile Justice and Delinquency Prevention $70,439
93.113 Environmental Health $69,472
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations (b) $68,967
10.307 Organic Agriculture Research and Extension Initiative $66,597
15.608 Fish and Wildlife Management Assistance $66,545
84.048 Career and Technical Education -- Basic Grants to States $65,843
10.175 Farmers Market and Local Food Promotion Program (b) $62,232
11.469 Congressionally Identified Awards and Projects $62,134
10.527 New Beginnings for Tribal Students $58,839
47.041 Engineering $58,712
11.012 Integrated Ocean Observing System (ioos) $57,485
10.303 Integrated Programs $55,574
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $52,363
11.021 Noaa Small Business Innovation Research (sbir) Program $52,188
16.817 Byrne Criminal Justice Innovation Program $51,623
12.351 Basic Scientific Research - Combating Weapons of Mass Destruction $51,507
20.000 U.s. Department of Transportation Awards with No Aln $50,269
20.205 Highway Planning and Construction $47,706
10.680 Forest Health Protection $47,668
47.049 Mathematical and Physical Sciences $47,296
15.000 U.s. Department of the Interior with No Aln $46,521
11.472 Unallied Science Program $45,885
10.912 Environmental Quality Incentives Program $43,230
10.855 Distance Learning and Telemedicine Loans and Grants $41,735
11.300 Investments for Public Works and Economic Development Facilities $41,255
11.439 Marine Mammal Data Program $37,069
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $35,705
93.011 National Organizations of State and Local Officials $35,101
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $34,888
84.184 Safe and Drug-Free Schools and Communities_national Programs $32,966
93.372 21st Century Cures Act - Brain Research Through Advancing Innovative Neurotechnologies $32,009
11.302 Economic Development_support for Planning Organizations $31,661
93.173 Research Related to Deafness and Communication Disorders $31,605
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $31,484
81.049 Office of Science Financial Assistance Program $31,325
93.279 Drug Abuse and Addiction Research Programs $30,439
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $30,033
12.225 Commercial Technologies for Maintenance Activities Program $29,591
15.634 State Wildlife Grants $29,470
43.009 Mission Support $29,152
12.420 Military Medical Research and Development $28,733
10.164 Wholesale Farmers and Alternative Market Development $28,689
10.304 Homeland Security_agricultural $28,464
93.211 Telehealth Programs $27,623
10.318 Women and Minorities in Science, Technology, Engineering, and Mathematics Fields $27,331
10.176 Dairy Business Innovation Initiatives (b) $26,622
15.408 Bureau of Ocean Energy Management Renewable Energy Program $26,433
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $26,410
10.329 Crop Protection and Pest Management Competitive Grants Program $25,971
15.615 Cooperative Endangered Species Conservation Fund $25,606
98.001 Usaid Foreign Assistance for Programs Overseas $24,756
10.309 Specialty Crop Research Initiative $24,556
84.016 Undergraduate International Studies and Foreign Language Programs $24,241
47.084 Nsf Technology, Innovation, and Partnerships $23,394
81.135 Advanced Research Projects Agency - Energy $22,982
15.677 Hurricane Sandy Disaster Relief Activities-Fws $22,748
11.431 Climate and Atmospheric Research $21,921
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $21,114
10.207 Animal Health and Disease Research $20,482
15.904 Historic Preservation Fund Grants-in-Aid $19,872
45.024 Promotion of the Arts_grants to Organizations and Individuals $19,300
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $17,789
93.859 Biomedical Research and Research Training $17,031
43.012 Space Technology $16,932
15.000 U.s. Department of the Interior with No Aln $16,276
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $16,202
20.600 State and Community Highway Safety $14,270
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $14,039
11.463 Habitat Conservation $13,708
10.450 Crop Insurance $12,988
45.149 Promotion of the Humanities_division of Preservation and Access $12,907
47.050 Geosciences $12,845
93.247 Advanced Nursing Education Grant Program $12,611
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $12,413
15.655 Migratory Bird Monitoring, Assessment and Conservation $11,863
12.800 Air Force Defense Research Sciences Program $11,503
11.008 Noaa Mission-Related Education Awards $11,074
15.670 Adaptive Science $10,708
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $10,680
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $10,646
43.008 Office of Stem Engagement (ostem) $10,460
12.401 National Guard Military Operations and Maintenance (o&m) Projects $10,306
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $10,221
10.500 Cooperative Extension Service $10,194
93.241 State Rural Hospital Flexibility Program $10,016
20.724 Pipeline Safety Research Competitive Academic Agreement Program (caap) $9,553
47.078 Polar Programs $9,157
15.922 Native American Graves Protection and Repatriation Act $8,696
10.220 Higher Education - Multicultural Scholars Grant Program $8,456
10.229 Extension Collaborative on Immunization Teaching & Engagement $7,696
10.699 Partnership Agreements $7,556
15.637 Migratory Bird Joint Ventures $7,441
10.558 Child and Adult Care Food Program $7,430
93.866 Aging Research $6,405
10.215 Sustainable Agriculture Research and Education $6,178
12.300 Basic and Applied Scientific Research $6,142
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $6,008
10.719 Infrastructure Investment and Jobs Act Firewood Bank Program $5,653
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $5,442
93.470 Alzheimer's Disease Program Initiative (adpi) $5,319
47.075 Social, Behavioral, and Economic Sciences $5,033
19.040 Public Diplomacy Programs $5,009
93.855 Allergy, Immunology and Transplantation Research $4,748
11.417 Sea Grant Support $3,941
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $3,595
19.009 Academic Exchange Programs - Undergraduate Programs $3,545
97.042 Emergency Management Performance Grants $3,152
15.954 National Park Service Conservation, Protection, Outreach, and Education $2,916
66.716 Research, Development, Monitoring, Public Education, Training, Demonstrations, and Studies $2,864
93.472 Title IV-E Prevention and Family Services and Programs (a) $2,783
93.575 Child Care and Development Block Grant $2,597
84.116 Fund for the Improvement of Postsecondary Education $2,583
94.000 Corporation for National and Community Services Awards with No Aln $2,337
93.566 Refugee and Entrant Assistance_state Administered Programs $2,048
10.170 Specialty Crop Block Grant Program - Farm Bill $2,002
15.810 National Cooperative Geologic Mapping Program $1,894
93.879 Medical Library Assistance $1,854
10.225 Community Food Projects $1,785
66.951 Environmental Education Grants $1,682
10.652 Forestry Research $1,668
93.778 Medical Assistance Program $1,635
10.177 Regional Food System Partnerships (b) $1,571
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $1,445
93.493 Congressional Directives $1,314
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $504
93.000 U.s. Department of Health and Human Services Awards with No Aln $468
10.069 Conservation Reserve Program $364
10.924 Conservation Stewardship Program $364
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $345
10.902 Soil and Water Conservation $343
10.200 Grants for Agricultural Research, Special Research Grants $231
93.103 Food and Drug Administration_research $229
16.526 Ovw Technical Assistance Initiative $-1
84.367 Improving Teacher Quality State Grants $-353
45.164 Promotion of the Humanities_public Programs $-536
10.674 Wood Utilization Assistance $-1,255
93.867 Vision Research $-1,901
11.000 U.s. Department of Commerce with No Aln $-3,150
66.110 Healthy Communities Grant Program $-3,845
16.726 Juvenile Mentoring Program $-6,290
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $-973,127