FAC Explorer

Finding 529171 (2024-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-20
Audit: 347150
Organization: University of Maine System (ME)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The University of Maine Farmington has a significant deficiency in internal controls, leading to inaccurate reporting of student enrollment statuses to NSLDS.
  • Impacted Requirements: Compliance with 34 CFR 682.610, which mandates accurate and timely reporting of enrollment status every 60 days and responding to NSLDS within 15 days.
  • 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 improper repayment periods.

Finding Text

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2023 – June 30, 2024 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 at the University of Maine Farmington (UMF) whose campus enrollment effective date did not match their program enrollment effective date 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; 2023-001 (University of Maine) 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.

Categories

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

Other Findings in this Audit

  • 529166 2024-001
    Significant Deficiency Repeat
  • 529167 2024-001
    Significant Deficiency Repeat
  • 529168 2024-001
    Significant Deficiency Repeat
  • 529169 2024-001
    Significant Deficiency Repeat
  • 529170 2024-001
    Significant Deficiency Repeat
  • 529172 2024-001
    Significant Deficiency Repeat
  • 529173 2024-001
    Significant Deficiency Repeat
  • 1105608 2024-001
    Significant Deficiency Repeat
  • 1105609 2024-001
    Significant Deficiency Repeat
  • 1105610 2024-001
    Significant Deficiency Repeat
  • 1105611 2024-001
    Significant Deficiency Repeat
  • 1105612 2024-001
    Significant Deficiency Repeat
  • 1105613 2024-001
    Significant Deficiency Repeat
  • 1105614 2024-001
    Significant Deficiency Repeat
  • 1105615 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $91.94M
84.063 Federal Pell Grant Program $35.82M
84.038 Federal Perkins Loan Program $6.62M
84.007 Federal Supplemental Educational Opportunity Grants $5.11M
84.033 Federal Work-Study Program $4.52M
10.001 Agricultural Research Basic and Applied Research $3.06M
84.042 Trio Student Support Services $2.85M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $2.55M
10.511 Smith-Lever Extension Funding $2.30M
93.364 Nursing Student Loans - Beginning Balance $2.03M
16.026 Ovw Research and Evaluation Program $1.64M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $1.59M
10.028 Wildlife Services $1.19M
66.456 National Estuary Program $1.00M
84.044 Trio Talent Search $922,079
66.129 Geographic Programs - Southeast New England Coastal Watershed Restoration Program $896,765
10.202 Cooperative Forestry Research $857,485
84.066 Trio Educational Opportunity Centers $765,696
47.070 Computer and Information Science and Engineering $724,722
84.215 Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects $704,858
93.959 Block Grants for Prevention and Treatment of Substance Abuse $646,715
59.037 Small Business Development Centers $639,881
11.469 Congressionally Identified Awards and Projects $503,210
10.514 Expanded Food and Nutrition Education Program $500,837
93.652 Adoption Opportunities $483,998
84.027 Special Education Grants to States $479,378
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $464,843
93.732 Mental and Behavioral Health Education and Training Grants $454,313
94.026 Americorps National Service and Civic Engagement Research Competition $428,979
93.178 Nursing Workforce Diversity $423,414
84.031 Higher Education Institutional Aid $382,100
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $368,441
84.425 Education Stabilization Fund - Higher Education Emergency Relief Fund Institutional Portion $355,413
10.707 Research Joint Venture and Cost Reimbursable Agreements $344,616
15.812 Cooperative Research Units $342,397
15.805 Assistance to State Water Resources Research Institutes $333,926
93.969 Pphf Geriatric Education Centers $311,204
93.364 Nursing Student Loans $310,837
47.083 Integrative Activities $307,616
84.047 Trio Upward Bound $292,086
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $291,788
10.311 Beginning Farmer and Rancher Development Program $240,298
93.155 Rural Health Research Centers $231,895
84.184 School Safely National Activities $218,127
93.865 Child Health and Human Development Extramural Research $210,126
94.016 Americorps Seniors Senior Companion Program (scp) $209,907
93.191 Graduate Psychology Education $207,895
93.648 Child Welfare Research Training Or Demonstration $196,934
10.175 Farmers Market and Local Food Promotion Program $194,030
10.025 Plant and Animal Disease, Pest Control, and Animal Care $187,931
10.855 Distance Learning and Telemedicine Loans and Grants $186,217
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $185,496
43.001 Science $184,285
11.307 Economic Adjustment Assistance $181,356
66.708 Pollution Prevention Grants Program $176,595
10.330 Alfalfa Seed and Alfalfa Forage Systems Program $171,948
10.708 Community Wood Energy and Wood Innovation Program $163,903
93.084 Prevention of Disease, Disability, and Death by Infectious Diseases $157,406
66.202 Congressionally Mandated Projects $154,054
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations $138,411
10.515 Renewable Resources Extension Act $138,401
11.015 Broad Agency Announcement $137,931
45.149 Promotion of the Humanities Division of Preservation and Access $137,008
97.061 Centers for Homeland Security $134,987
11.617 Congressionally-Identified Projects $134,571
97.067 Homeland Security Grant Program $131,278
19.900 Aeeca/esf Pd Programs $128,788
93.051 Alzheimer's Disease Demonstration Grants to States $125,707
15.611 Wildlife Restoration and Basic Hunter Education and Safety $124,372
81.135 Advanced Research Projects Agency - Energy $117,302
16.550 State Justice Statistics Program for Statistical Analysis Centers $110,899
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $109,946
93.867 Vision Research $104,020
84.016 Undergraduate International Studies and Foreign Language Programs $96,631
77.008 U.s. Nuclear Regulatory Commission Scholarship and Fellowship Program $96,207
11.303 Economic Development Technical Assistance $93,629
93.396 Cancer Biology Research $90,628
47.074 Biological Sciences $90,477
16.817 Byrne Criminal Justice Innovation Program $87,435
16.812 Second Chance Act Reentry Initiative $86,238
11.012 Integrated Ocean Observing System (ioos) $86,210
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 $83,816
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $83,578
66.509 Science to Achieve Results (star) Research Program $82,921
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $82,711
10.527 New Beginnings for Tribal Students $82,045
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $78,837
10.307 Organic Agriculture Research and Extension Initiative $75,898
45.169 Promotion of the Humanities Office of Digital Humanities $74,736
21.031 State Small Business Credit Initiative Technical Assistance Grant Program $73,521
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) $73,226
15.670 Adaptive Science $72,151
47.078 Polar Programs $70,369
47.076 Stem Education $67,709
10.680 Forest Health Protection $66,829
10.217 Higher Education - Institution Challenge Grants Program $64,967
10.522 Food and Agriculture Service Learning Program $64,532
10.174 Acer Access Development Program $63,935
12.225 Commercial Technologies for Maintenance Activities Program $63,343
10.723 Community Project Funds - Congressionally Directed Spending $63,165
81.000 U.s. Department of Energy with No Assistance Listing Number $62,500
84.048 Career and Technical Education -- Basic Grants to States $60,059
10.318 Women and Minorities in Science, Technology, Engineering, and Mathematics Fields $54,412
10.000 U.s. Department of Agriculture with No Assistance Listing Number $53,624
20.000 U.s. Department of Transportation Awards with No Assistance Listing Number $53,452
11.454 Unallied Management Projects $51,761
93.310 Trans-Nih Research Support $51,156
10.719 Infrastructure Investment and Jobs Act Firewood Bank Program $48,575
16.524 Legal Assistance for Victims $48,210
10.069 Conservation Reserve Program $47,668
10.924 Conservation Stewardship Program $47,668
11.017 Ocean Acidification Program (oap) $46,917
84.305 Education Research, Development and Dissemination $46,618
93.866 Aging Research $45,246
10.902 Soil and Water Conservation $44,864
10.351 Rural Business Development Grant $44,424
59.059 Congressional Grants $44,405
10.652 Forestry Research $44,277
47.084 Nsf Technology, Innovation, and Partnerships $43,246
11.611 Manufacturing Extension Partnership $41,744
11.472 Unallied Science Program $41,728
11.000 U.s. Department of Commerce with No Assistance Listing Number $40,638
93.211 Rural Telemedicine Grants $40,549
15.637 Migratory Bird Joint Ventures $40,128
20.205 Highway Planning and Construction $40,060
20.200 Highway Research and Development Program $38,001
90.601 Northern Border Regional Development $37,932
10.520 Agriculture Risk Management Education Partnerships Competitive Grants Program $37,172
15.655 Migratory Bird Monitoring, Assessment and Conservation $36,717
45.310 Grants to States $36,283
93.393 Cancer Cause and Prevention Research $35,956
93.470 Alzheimer’s Disease Program Initiative (adpi) $35,786
93.667 Social Services Block Grant $34,860
12.300 Basic and Applied Scientific Research $34,584
11.463 Habitat Conservation $34,578
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $34,275
15.820 National and Regional Climate Adaptation Science Centers $33,934
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $32,057
94.006 Americorps State and National $31,687
11.439 Marine Mammal Data Program $31,411
47.049 Mathematical and Physical Sciences $31,237
15.608 Fish and Aquatic Conservation - Aquatic Invasive Species $30,716
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $30,176
10.309 Specialty Crop Research Initiative $29,347
47.075 Social, Behavioral, and Economic Sciences $28,026
10.329 Crop Protection and Pest Management Competitive Grants Program $27,758
19.009 Academic Exchange Programs - Undergraduate Programs $27,557
93.600 Head Start $27,328
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $26,435
15.922 Native American Graves Protection and Repatriation Act $25,992
93.000 U.s. Department of Health and Human Services Awards with No Assistance Listing Number $25,826
12.000 U.s. Department of Defense Awards with No Assistance Listing Number $25,061
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $24,982
15.232 Joint Fire Science Program $24,030
93.136 Injury Prevention and Control Research and State and Community Based Programs $23,738
10.500 Cooperative Extension Service $22,894
11.021 Noaa Small Business Innovation Research (sbir) Program $22,496
93.110 Maternal and Child Health Federal Consolidated Programs $22,420
10.176 Dairy Business Innovation Initiatives $22,363
10.699 Partnership Agreements $22,233
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $20,937
47.041 Engineering $20,228
12.420 Military Medical Research and Development $19,481
11.008 Noaa Mission-Related Education Awards $19,417
15.808 U.s. Geological Survey Research and Data Collection $19,266
10.207 Animal Health and Disease Research $19,228
20.701 University Transportation Centers Program $19,104
45.163 Promotion of the Humanities Professional Development $18,927
98.001 Usaid Foreign Assistance for Programs Overseas $18,229
93.855 Allergy and Infectious Diseases Research $18,136
11.431 Climate and Atmospheric Research $17,655
84.425 Education Stabilization Fund - Governor's Emergency Education Relief Fund $17,653
43.000 National Aeronautics and Space Administration Awards with No Assistance Listing Number $17,620
10.225 Community Food Projects $17,558
43.009 Mission Support $17,531
15.000 U.s. Department of the Interior with No Assistance Listing Number $16,258
10.937 Partnerships for Climate-Smart Commodities $16,119
93.241 State Rural Health Flexibility Program $16,073
15.615 Cooperative Endangered Species Conservation Fund $15,964
93.242 Mental Health Research Grants $15,874
81.087 Renewable Energy Research and Development $15,678
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $15,513
15.954 National Park Service Conservation, Protection, Outreach, and Education $15,043
15.810 National Cooperative Geologic Mapping $14,839
93.859 Biomedical Research and Research Training $14,756
84.116 Fund for the Improvement of Postsecondary Education $14,557
93.493 Congressional Directives $13,367
10.558 Child and Adult Care Food Program $12,536
12.630 Basic, Applied, and Advanced Research in Science and Engineering $12,215
93.247 Advanced Nursing Education Workforce Grant Program $12,189
84.425 American Rescue Plan - Elementary and Secondary School Emergency Relief $11,095
10.304 Food and Agriculture Defense Initiative (fadi) $10,891
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $10,751
43.008 Office of Stem Engagement (ostem) $10,627
11.441 Regional Fishery Management Councils $10,619
21.027 Coronavirus State and Local Fiscal Recovery Funds $10,226
15.945 Cooperative Research and Training Programs – Resources of the National Park System $9,193
10.170 Specialty Crop Block Grant Program - Farm Bill $8,376
15.634 State Wildlife Grants $8,216
16.835 Body Worn Camera Policy and Implementation $8,000
93.279 Drug Abuse and Addiction Research Programs $7,583
10.310 Agriculture and Food Research Initiative (afri) $7,418
47.050 Geosciences $7,352
10.320 Sun Grant Program $7,295
93.113 Environmental Health $7,191
11.417 Sea Grant Support $7,162
10.328 Food Safety Outreach Program $6,389
10.450 Crop Insurance $5,888
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $5,858
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $5,353
93.464 Acl Assistive Technology $4,938
93.172 Human Genome Research $4,320
10.212 Small Business Innovation Research (sbir) Program / Small Business Technology Transfer (sttr) Program $4,313
17.289 Community Project Funding/congressionally Directed Spending $3,686
93.575 Child Care and Development Block Grant $3,636
97.000 U.s. Department of Homeland Security with No Assistance Listing Number $3,579
10.912 Environmental Quality Incentives Program $3,220
66.203 Environmental Finance Center Grants $3,181
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program $3,150
93.103 Food and Drug Administration Research $2,805
66.716 Research, Development, Monitoring, Public Education, Outreach, Training, Demonstrations, and Studies $2,797
45.164 Promotion of the Humanities Public Programs $2,536
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1,776
97.042 Emergency Management Performance Grants $1,508
12.800 Air Force Defense Research Sciences Program $1,466
10.163 Market Protection and Promotion $1,095
15.423 Bureau of Ocean Energy Management (boem) Environmental Studies (es) $972
10.200 Grants for Agricultural Research, Special Research Grants $877
81.086 Conservation Research and Development $564
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $494
66.424 Surveys, Studies, Investigations, Demonstrations, and Training Grants - Section 1442 of the Safe Drinking Water Act $338
93.879 Medical Library Assistance $145
93.788 Opioid Str $143
93.558 Temporary Assistance for Needy Families $116
93.472 Title IV-E Prevention Program $113
10.215 Sustainable Agriculture Research and Education $-7
20.724 Pipeline Safety Research Competitive Academic Agreement Program (caap) $-21
93.778 Medical Assistance Program $-49
10.674 Wood Utilization Assistance $-68
93.658 Foster Care Title IV-E $-69
10.164 Wholesale Farmers and Alternative Market Development $-1,121
17.502 Occupational Safety and Health Susan Harwood Training Grants $-1,488
93.011 National Organizations of State and Local Officials $-2,153
16.540 Juvenile Justice and Delinquency Prevention $-8,691
81.049 Office of Science Financial Assistance Program $-31,325
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $-713,626