FAC Explorer

Finding 612425 (2022-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-27
Audit: 36516
Organization: University of Maine System (ME)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Universities are not reporting student enrollment changes to NSLDS accurately or on time.
  • Impacted Requirements: Compliance with 34 CFR 682.610, which mandates timely reporting of enrollment status and effective dates.
  • Recommended Follow-Up: Universities should improve their reporting processes to ensure accurate and timely updates to NSLDS.

Finding Text

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: Various Award Period: July 01, 2021 ? June 30, 2022 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 for five students at the University of Maine at Fort Kent, the change was not reported in a timely manner. We noted for one student at the University of Maine at Farmington, the enrollment effective date did not match the enrollment effective date per the University?s records. Lastly, for two students at University of Maine at Presque Isle and one student at University of Maine at Farmington, the program enrollment effective date did not match the program enrollment effective date per the University?s records. Questioned Costs: None Context: During our testing, it was noted the Universities do not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The Universities do 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: No. Auditors? Recommendation: We recommend the Universities review their reporting procedures to ensure that students? statuses are accurately and timely reported to NSLDS as well as the effective dates of status changes. 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

  • 35974 2022-002
    Significant Deficiency Repeat
  • 35975 2022-003
    Significant Deficiency
  • 35976 2022-002
    Significant Deficiency Repeat
  • 35977 2022-003
    Significant Deficiency
  • 35978 2022-002
    Significant Deficiency Repeat
  • 35979 2022-003
    Significant Deficiency
  • 35980 2022-002
    Significant Deficiency Repeat
  • 35981 2022-003
    Significant Deficiency
  • 35982 2022-002
    Significant Deficiency Repeat
  • 35983 2022-003
    Significant Deficiency
  • 35984 2022-002
    Significant Deficiency Repeat
  • 35985 2022-003
    Significant Deficiency
  • 35986 2022-002
    Significant Deficiency Repeat
  • 35987 2022-003
    Significant Deficiency
  • 35988 2022-004
    Significant Deficiency
  • 35989 2022-004
    Significant Deficiency
  • 35990 2022-004
    Significant Deficiency
  • 35991 2022-004
    Significant Deficiency
  • 612416 2022-002
    Significant Deficiency Repeat
  • 612417 2022-003
    Significant Deficiency
  • 612418 2022-002
    Significant Deficiency Repeat
  • 612419 2022-003
    Significant Deficiency
  • 612420 2022-002
    Significant Deficiency Repeat
  • 612421 2022-003
    Significant Deficiency
  • 612422 2022-002
    Significant Deficiency Repeat
  • 612423 2022-003
    Significant Deficiency
  • 612424 2022-002
    Significant Deficiency Repeat
  • 612426 2022-002
    Significant Deficiency Repeat
  • 612427 2022-003
    Significant Deficiency
  • 612428 2022-002
    Significant Deficiency Repeat
  • 612429 2022-003
    Significant Deficiency
  • 612430 2022-004
    Significant Deficiency
  • 612431 2022-004
    Significant Deficiency
  • 612432 2022-004
    Significant Deficiency
  • 612433 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $96.45M
84.063 Federal Pell Grant Program $33.73M
84.038 Federal Perkins Loan Program $15.35M
84.007 Federal Supplemental Educational Opportunity Grants $6.17M
84.033 Federal Work-Study Program $5.06M
81.000 U.s. Department of Energy with No Aln $3.69M
10.203 Payments to Agricultural Experiment Stations Under the Hatch Act $3.01M
10.511 Smith-Lever Funding (various Programs) $2.87M
84.042 Trio_student Support Services $2.78M
20.701 University Transportation Centers Program $2.25M
10.001 Agricultural Research_basic and Applied Research $1.85M
66.129 Southeast New England Coastal Watershed Restoration Program $1.57M
10.202 Cooperative Forestry Research $1.22M
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $1.14M
97.000 U.s. Department of Homeland Security with No Aln $1.05M
84.031 Higher Education_institutional Aid $976,839
84.044 Trio_talent Search $914,456
12.800 Air Force Defense Research Sciences Program $842,209
81.135 Advanced Research Projects Agency - Energy $821,879
84.066 Trio_educational Opportunity Centers $815,588
93.658 Foster Care_title IV-E $723,561
59.075 Shuttered Venue Operators Grant Program $707,324
16.026 Ovw Research and Evaluation Program $685,107
66.456 National Estuary Program $674,276
16.526 Ovw Technical Assistance Initiative $658,924
93.136 Injury Prevention and Control Research and State and Community Based Programs $600,596
11.300 Investments for Public Works and Economic Development Facilities $496,969
59.037 Small Business Development Centers $480,786
81.117 Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/assistance $423,198
93.241 State Rural Hospital Flexibility Program $412,592
10.855 Distance Learning and Telemedicine Loans and Grants $353,306
81.089 Fossil Energy Research and Development $350,279
10.514 Expanded Food and Nutrition Education Program $334,948
15.812 Cooperative Research Units Program $321,838
93.364 Nursing Student Loans $317,341
84.047 Trio_upward Bound $305,384
10.707 Research Joint Venture and Cost Reimbursable Agreements $303,488
93.732 Mental and Behavioral Health Education and Training Grants $292,860
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $284,488
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $275,607
93.178 Nursing Workforce Diversity $270,436
94.016 Senior Companion Program $254,167
93.778 Medical Assistance Program $250,388
10.025 Plant and Animal Disease, Pest Control, and Animal Care $250,271
66.203 Environmental Finance Center Grants $250,004
15.805 Assistance to State Water Resources Research Institutes $237,714
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $234,022
16.524 Recreation Resources Management $228,830
93.865 Child Health and Human Development Extramural Research $210,761
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $207,108
47.078 Polar Programs $202,009
93.242 Mental Health Research Grants $189,012
10.310 Agriculture and Food Research Initiative (afri) $188,125
93.733 Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance ? Financed in Part by the Prevention and Public Health Fund (pphf) $187,441
93.969 Pphf Geriatric Education Centers $180,698
10.175 Farmers Market and Local Food Promotion Program (b) $179,533
16.575 Crime Victim Assistance $163,939
93.155 Rural Health Research Centers $163,578
10.217 Higher Education - Institution Challenge Grants Program $153,115
16.550 State Justice Statistics Program for Statistical Analysis Centers $139,488
10.699 Partnership Agreements $138,412
93.648 Child Welfare Research Training Or Demonstration $134,507
93.372 21st Century Cures Act - Brain Research Through Advancing Innovative Neurotechnologies $129,996
20.616 National Priority Safety Programs $128,702
84.305 Education Research, Development and Dissemination $121,191
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $115,365
93.110 Maternal and Child Health Federal Consolidated Programs $112,146
10.307 Organic Agriculture Research and Extension Initiative $111,922
94.006 Americorps $111,583
10.174 Acer Access Development Program $98,901
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $96,020
15.408 Bureau of Ocean Energy Management Renewable Energy Program $94,954
11.017 Ocean Acidification Program (oap) $94,430
47.076 Education and Human Resources $91,675
11.303 Economic Development_technical Assistance $91,495
15.677 Hurricane Sandy Disaster Relief Activities-Fws $91,161
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $90,631
93.396 Cancer Biology Research $88,152
43.012 Space Technology $86,685
93.788 Opioid Str $84,182
81.049 Office of Science Financial Assistance Program $82,616
94.002 Retired and Senior Volunteer Program $78,554
81.086 Conservation Research and Development $77,059
10.000 U.s. Department of Agriculture with No Aln $76,167
12.351 Basic Scientific Research - Combating Weapons of Mass Destruction $74,954
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $73,307
97.061 Centers for Homeland Security $71,260
16.817 Byrne Criminal Justice Innovation Program $69,670
45.169 Promotion of the Humanities_office of Digital Humanities $63,190
10.303 Integrated Programs $62,790
84.027 Special Education_grants to States $62,745
93.586 State Court Improvement Program $59,651
43.001 Science $58,844
10.515 Renewable Resources Extension Act and National Focus Fund Projects $58,746
17.502 Occupational Safety and Health_susan Harwood Training Grants $57,474
10.311 Beginning Farmer and Rancher Development Program $57,214
10.527 New Beginnings for Tribal Students $56,076
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 $55,800
84.048 Career and Technical Education -- Basic Grants to States $53,844
15.611 Wildlife Restoration and Basic Hunter Education $51,376
10.912 Environmental Quality Incentives Program $50,421
16.812 Second Chance Act Reentry Initiative $49,988
16.726 Juvenile Mentoring Program $45,132
11.463 Habitat Conservation $45,083
66.708 Pollution Prevention Grants Program $43,018
97.042 Emergency Management Performance Grants $41,416
15.608 Fish and Wildlife Management Assistance $38,281
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $38,252
81.087 Renewable Energy Research and Development $37,713
11.454 Unallied Management Projects $37,296
11.021 Noaa Small Business Innovation Research (sbir) Program $36,834
45.164 Promotion of the Humanities_public Programs $36,826
84.016 Undergraduate International Studies and Foreign Language Programs $34,309
93.247 Advanced Nursing Education Grant Program $33,652
19.900 Aeeca/esf Pd Programs $32,817
93.630 Developmental Disabilities Basic Support and Advocacy Grants $32,489
15.615 Cooperative Endangered Species Conservation Fund $31,868
10.225 Community Food Projects $31,758
47.083 Integrative Activities $29,331
10.522 Food and Agriculture Service Learning Program $29,224
10.674 Wood Utilization Assistance $28,821
11.431 Climate and Atmospheric Research $28,795
93.855 Allergy, Immunology and Transplantation Research $28,359
12.420 Military Medical Research and Development $27,909
11.611 Manufacturing Extension Partnership $27,670
11.472 Unallied Science Program $27,173
10.304 Homeland Security_agricultural $26,495
12.300 Basic and Applied Scientific Research $26,477
93.879 Medical Library Assistance $26,263
43.000 National Aeronautics and Space Administration Awards with No Aln $25,958
93.173 Research Related to Deafness and Communication Disorders $25,797
93.011 National Organizations of State and Local Officials $24,926
10.207 Animal Health and Disease Research $24,638
47.075 Social, Behavioral, and Economic Sciences $24,279
12.225 Commercial Technologies for Maintenance Activities Program $24,080
10.177 Regional Food System Partnerships (b) $23,846
10.328 National Food Safety Training, Education, Extension, Outreach, and Technical Assistance Competitive Grants Program $23,252
15.922 Native American Graves Protection and Repatriation Act $23,151
93.632 University Centers for Excellence in Developmental Disabilities Education, Research, and Service $22,988
66.110 Healthy Communities Grant Program $22,465
93.867 Vision Research $21,986
47.041 Engineering $21,670
15.820 National Climate Change and Wildlife Science Center $21,600
10.351 Rural Business Development Grant $20,229
93.103 Food and Drug Administration_research $19,897
20.600 State and Community Highway Safety $19,230
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $18,974
84.367 Improving Teacher Quality State Grants $18,468
93.859 Biomedical Research and Research Training $18,414
15.506 Water Desalination Research and Development Program $18,398
47.050 Geosciences $17,436
93.310 Trans-Nih Research Support $17,148
10.500 Cooperative Extension Service $16,865
11.015 Broad Agency Announcement $16,566
10.229 Extension Collaborative on Immunization Teaching & Engagement $16,482
66.716 Research, Development, Monitoring, Public Education, Outreach, Training, Demonstrations, and Studies $16,311
12.401 National Guard Military Operations and Maintenance (o&m) Projects $15,785
10.220 Higher Education - Multicultural Scholars Grant Program $15,362
94.026 National Service and Civic Engagement Research Competition $15,179
47.049 Mathematical and Physical Sciences $14,975
45.149 Promotion of the Humanities_division of Preservation and Access $14,860
10.309 Specialty Crop Research Initiative $14,490
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $13,681
10.680 Forest Health Protection $13,575
12.000 U.s. Department of Defense Awards with No Aln $13,383
11.417 Sea Grant Support $12,529
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $12,130
90.601 Northern Border Regional Development $12,031
10.170 Specialty Crop Block Grant Program - Farm Bill $12,021
10.318 Women and Minorities in Science, Technology, Engineering, and Mathematics Fields $11,906
98.001 Usaid Foreign Assistance for Programs Overseas $11,796
21.019 Coronavirus Relief Fund $9,800
93.664 Substance Use-Disorder Prevention That Promotes Opioid Recovery and Treatment (support) for Patients and Communities Act (b) $8,344
15.000 U.s. Department of the Interior with No Aln $7,637
66.424 Surveys, Studies, Investigations, Demonstrations, and Training Grants - Section 1442 of the Safe Drinking Water Act $7,628
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $7,400
11.307 Economic Adjustment Assistance $7,358
93.113 Environmental Health $7,246
15.634 State Wildlife Grants $7,087
11.427 Fisheries Development and Utilization Research and Development Grants and Cooperative Agreements Program $7,004
20.205 Highway Planning and Construction $6,946
64.000 U.s. Department of Veterans Affairs with No Aln $6,742
20.724 Pipeline Safety Research Competitive Academic Agreement Program (caap) $6,462
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $6,435
93.575 Child Care and Development Block Grant $6,261
10.558 Child and Adult Care Food Program $5,439
93.000 U.s. Department of Health and Human Services Awards with No Aln $5,402
15.944 Natural Resource Stewardship $5,358
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $4,967
10.200 Grants for Agricultural Research, Special Research Grants $4,960
84.000 U.s. Department of Education Awards with No Aln $4,498
10.652 Forestry Research $4,359
16.034 Coronavirus Emergency Supplemental Funding Program $4,350
47.084 Nsf Technology, Innovation, and Partnerships $4,000
11.000 U.s. Department of Commerce $3,926
15.655 Migratory Bird Monitoring, Assessment and Conservation $3,566
47.070 Computer and Information Science and Engineering $3,500
15.605 Sport Fish Restoration Program $3,391
16.601 Corrections_training and Staff Development $3,151
15.904 Historic Preservation Fund Grants-in-Aid $3,128
10.525 Farm and Ranch Stress Assistance Network Competitive Grants Program (b) $2,711
93.558 Temporary Assistance for Needy Families $2,616
10.215 Sustainable Agriculture Research and Education $2,507
21.027 Coronavirus State and Local Fiscal Recovery Funds $2,281
66.951 Environmental Education Grants $2,265
15.945 Cooperative Research and Training Programs ? Resources of the National Park System $2,113
10.164 Wholesale Farmers and Alternative Market Development $2,041
11.008 Noaa Mission-Related Education Awards $1,636
10.329 Crop Protection and Pest Management Competitive Grants Program $1,272
10.176 Dairy Business Innovation Initiatives (b) $1,210
43.008 Education $280
45.025 Promotion of the Arts_partnership Agreements $30
64.124 All-Volunteer Force Educational Assistance $-6
84.425 Education Stabilization Fund $-137
20.000 U.s. Department of Transportation Awards with No Aln $-257
93.464 Acl Assistive Technology $-461
47.074 Biological Sciences $-3,843
11.012 Integrated Ocean Observing System (ioos) $-23,742
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $-1.23M