FAC Explorer

Audit 290314

FY End
2023-06-30
Total Expended
$21.94M
Findings
12
Programs
13
Organization: Hamline University of Minnesota (MN)
Year: 2023 Accepted: 2024-02-13
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
367196 2023-002 Significant Deficiency - N
367197 2023-002 Significant Deficiency - N
367198 2023-002 Significant Deficiency - N
367199 2023-002 Significant Deficiency - N
367200 2023-002 Significant Deficiency - N
367201 2023-002 Significant Deficiency - N
943638 2023-002 Significant Deficiency - N
943639 2023-002 Significant Deficiency - N
943640 2023-002 Significant Deficiency - N
943641 2023-002 Significant Deficiency - N
943642 2023-002 Significant Deficiency - N
943643 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $15.01M Yes 1
84.063 Federal Pell Grant Program $3.73M Yes 1
84.038 Federal Perkins Loans - Beginning Balance $2.14M Yes 1
84.033 Federal Work-Study Program $461,308 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $295,088 Yes 1
84.425 Education Stabilization Fund $88,358 - 0
84.365 English Language Acquisition State Grants $83,306 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $42,380 - 0
47.049 Mathematical and Physical Sciences $35,931 - 0
10.310 Agriculture and Food Research Initiative (afri) $23,381 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $14,601 Yes 1
15.654 Visitor Facility Enhancements - Refuges and Wildlife $10,836 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $99 - 0

Contacts

Name Title Type
Z3NEG76HUKC1 Rebecca Groen Auditee
6512532671 Deirdre Hodgson Auditor
No contacts on file

Notes to SEFA

Title: Basis for Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The purpose of the schedule of expenditures of federal awards (the Schedule) is to present a summary of those activities of Hamline University of Minnesota (the University) that have been financed by the United States Government (federal awards). Federal awards received directly from federal agencies are included in the Schedule. Additionally, all federal awards passed through from other entities have been included on the Schedule. Although the University is required to match certain grants, as defined in the grants, no such matching is included in the Schedule. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the University, it is not intended to and does not present the financial position, statement of activities, or cash flows of the University.
Title: Federal Loan Programs Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The University administers the following federal loan programs: Outstanding ALN Balance at Number June 30, 2023 Perkins Loan Program 84.038 $ 1,269,712

Finding Details

Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 National Student Loan Data System (NSLDS) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through 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 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student’s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Changes to a students' status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 5 out of the 40 students tested where the students' change in status was not reported in a timely manner. Questioned Costs: None Context: During our testing, it was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC), their third-party servicer, so their enrollment reporting was not done timely. Cause: It was noted the University identified the status changes while there was a cybersecurity breach with National Student Clearinghouse (NSC) and so they ceased enrollment reporting during this period. Effect: The University did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Views of Responsible Officials: There is no disagreement with the audit finding.