FAC Explorer

Audit 296728

FY End
2023-06-30
Total Expended
$12.22M
Findings
8
Programs
11
Organization: Kalamazoo College (MI)
Year: 2023 Accepted: 2024-03-22
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
383701 2023-001 Significant Deficiency - N
383702 2023-001 Significant Deficiency - N
383703 2023-001 Significant Deficiency - N
383704 2023-001 Significant Deficiency - N
960143 2023-001 Significant Deficiency - N
960144 2023-001 Significant Deficiency - N
960145 2023-001 Significant Deficiency - N
960146 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.038 Federal Perkins Loan Program $3.51M Yes 0
84.063 Federal Pell Grant Program $1.61M Yes 1
84.268 Federal Direct Student Loans $1.56M Yes 1
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $735,649 - 0
84.007 Federal Supplemental Educational Opportunity Grants $298,435 Yes 0
84.033 Federal Work-Study Program $241,899 Yes 0
47.076 Education and Human Resources $194,541 - 0
47.074 Biological Sciences $91,858 - 0
47.075 Social, Behavioral, and Economic Sciences $42,360 - 0
45.162 Promotion of the Humanities_teaching and Learning Resources and Curriculum Development $26,855 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $20,992 - 0

Contacts

Name Title Type
KJ2FDLEJT973 Lisa Vandeweert Auditee
2693377000 Brian Greko Auditor
No contacts on file

Notes to SEFA

Title: Adjustments and Transfers Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Kalamazoo College (the “College") under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the College. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The passthrough entity identifying numbers are presented where available. The College has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. As allowable and in accordance with federal regulations issued by the U.S. Department of Education, Kalamazoo College transferred $80,633 of Federal Work-Study Program (84.033) funds to the Federal Supplemental Education Opportunity Grant Program (84.007) for the year ended June 30, 2023.
Title: Loans Balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Kalamazoo College (the “College") under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the College, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the College. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The passthrough entity identifying numbers are presented where available. The College has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. As part of the Student Financial Assistance Cluster, the College participates in the Federal Perkins Loan Program through the U.S. Department of Education. The balance of loans outstanding at June 30, 2023 totaled $2,062,459. There were no new loans issued, and there were no federal or institutional capital contributions to the loan program during the year ended June 30, 2023. The College utilizes the services of Educational Computer Systems, Inc. to administer the repayments of the Federal Perkins loans and perform certain due diligence procedures.

Finding Details

Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grants ALN 84.063 and Direct Student Loan Program ALN 84.268 Federal Award Identification Number and Year - Various Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student’s status are required to be reported timely and accurately to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to NSLDS within 60 days of a status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Condition - The College did not report certain students’ status to the NSLDS in an accurate manner during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 25 students tested, there were 3 students who withdrew whose status changes were not accurately reported to NSLDS after the student ceased to be enrolled on at least a half-time basis. Cause and Effect - The College did not have a control in place to ensure all enrollment changes are reported accurately to NSLDS. As a result, certain student changes were not reported to NSLDS in an accurate manner. Recommendation - The College should implement controls to ensure all student status changes are reported accurately to NSLDS. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. The College has implemented a secondary review of the data transmissions related to students who have withdrawn from the College prior to being sent to NSLDS to ensure the student enrollment status is properly reflected in the data transmission.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grants ALN 84.063 and Direct Student Loan Program ALN 84.268 Federal Award Identification Number and Year - Various Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student’s status are required to be reported timely and accurately to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to NSLDS within 60 days of a status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Condition - The College did not report certain students’ status to the NSLDS in an accurate manner during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 25 students tested, there were 3 students who withdrew whose status changes were not accurately reported to NSLDS after the student ceased to be enrolled on at least a half-time basis. Cause and Effect - The College did not have a control in place to ensure all enrollment changes are reported accurately to NSLDS. As a result, certain student changes were not reported to NSLDS in an accurate manner. Recommendation - The College should implement controls to ensure all student status changes are reported accurately to NSLDS. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. The College has implemented a secondary review of the data transmissions related to students who have withdrawn from the College prior to being sent to NSLDS to ensure the student enrollment status is properly reflected in the data transmission.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grants ALN 84.063 and Direct Student Loan Program ALN 84.268 Federal Award Identification Number and Year - Various Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student’s status are required to be reported timely and accurately to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to NSLDS within 60 days of a status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Condition - The College did not report certain students’ status to the NSLDS in an accurate manner during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 25 students tested, there were 3 students who withdrew whose status changes were not accurately reported to NSLDS after the student ceased to be enrolled on at least a half-time basis. Cause and Effect - The College did not have a control in place to ensure all enrollment changes are reported accurately to NSLDS. As a result, certain student changes were not reported to NSLDS in an accurate manner. Recommendation - The College should implement controls to ensure all student status changes are reported accurately to NSLDS. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. The College has implemented a secondary review of the data transmissions related to students who have withdrawn from the College prior to being sent to NSLDS to ensure the student enrollment status is properly reflected in the data transmission.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grants ALN 84.063 and Direct Student Loan Program ALN 84.268 Federal Award Identification Number and Year - Various Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student’s status are required to be reported timely and accurately to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to NSLDS within 60 days of a status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Condition - The College did not report certain students’ status to the NSLDS in an accurate manner during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 25 students tested, there were 3 students who withdrew whose status changes were not accurately reported to NSLDS after the student ceased to be enrolled on at least a half-time basis. Cause and Effect - The College did not have a control in place to ensure all enrollment changes are reported accurately to NSLDS. As a result, certain student changes were not reported to NSLDS in an accurate manner. Recommendation - The College should implement controls to ensure all student status changes are reported accurately to NSLDS. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. The College has implemented a secondary review of the data transmissions related to students who have withdrawn from the College prior to being sent to NSLDS to ensure the student enrollment status is properly reflected in the data transmission.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grants ALN 84.063 and Direct Student Loan Program ALN 84.268 Federal Award Identification Number and Year - Various Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student’s status are required to be reported timely and accurately to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to NSLDS within 60 days of a status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Condition - The College did not report certain students’ status to the NSLDS in an accurate manner during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 25 students tested, there were 3 students who withdrew whose status changes were not accurately reported to NSLDS after the student ceased to be enrolled on at least a half-time basis. Cause and Effect - The College did not have a control in place to ensure all enrollment changes are reported accurately to NSLDS. As a result, certain student changes were not reported to NSLDS in an accurate manner. Recommendation - The College should implement controls to ensure all student status changes are reported accurately to NSLDS. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. The College has implemented a secondary review of the data transmissions related to students who have withdrawn from the College prior to being sent to NSLDS to ensure the student enrollment status is properly reflected in the data transmission.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grants ALN 84.063 and Direct Student Loan Program ALN 84.268 Federal Award Identification Number and Year - Various Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student’s status are required to be reported timely and accurately to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to NSLDS within 60 days of a status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Condition - The College did not report certain students’ status to the NSLDS in an accurate manner during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 25 students tested, there were 3 students who withdrew whose status changes were not accurately reported to NSLDS after the student ceased to be enrolled on at least a half-time basis. Cause and Effect - The College did not have a control in place to ensure all enrollment changes are reported accurately to NSLDS. As a result, certain student changes were not reported to NSLDS in an accurate manner. Recommendation - The College should implement controls to ensure all student status changes are reported accurately to NSLDS. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. The College has implemented a secondary review of the data transmissions related to students who have withdrawn from the College prior to being sent to NSLDS to ensure the student enrollment status is properly reflected in the data transmission.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grants ALN 84.063 and Direct Student Loan Program ALN 84.268 Federal Award Identification Number and Year - Various Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student’s status are required to be reported timely and accurately to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to NSLDS within 60 days of a status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Condition - The College did not report certain students’ status to the NSLDS in an accurate manner during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 25 students tested, there were 3 students who withdrew whose status changes were not accurately reported to NSLDS after the student ceased to be enrolled on at least a half-time basis. Cause and Effect - The College did not have a control in place to ensure all enrollment changes are reported accurately to NSLDS. As a result, certain student changes were not reported to NSLDS in an accurate manner. Recommendation - The College should implement controls to ensure all student status changes are reported accurately to NSLDS. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. The College has implemented a secondary review of the data transmissions related to students who have withdrawn from the College prior to being sent to NSLDS to ensure the student enrollment status is properly reflected in the data transmission.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Pell Grants ALN 84.063 and Direct Student Loan Program ALN 84.268 Federal Award Identification Number and Year - Various Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student’s status are required to be reported timely and accurately to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to NSLDS within 60 days of a status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Condition - The College did not report certain students’ status to the NSLDS in an accurate manner during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Of the 25 students tested, there were 3 students who withdrew whose status changes were not accurately reported to NSLDS after the student ceased to be enrolled on at least a half-time basis. Cause and Effect - The College did not have a control in place to ensure all enrollment changes are reported accurately to NSLDS. As a result, certain student changes were not reported to NSLDS in an accurate manner. Recommendation - The College should implement controls to ensure all student status changes are reported accurately to NSLDS. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. The College has implemented a secondary review of the data transmissions related to students who have withdrawn from the College prior to being sent to NSLDS to ensure the student enrollment status is properly reflected in the data transmission.