FAC Explorer

Audit 326409

FY End
2024-06-30
Total Expended
$11.35M
Findings
10
Programs
30
Organization: Carleton College (MN)
Year: 2024 Accepted: 2024-10-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504025 2024-001 Significant Deficiency Yes N
504026 2024-001 Significant Deficiency Yes N
504027 2024-001 Significant Deficiency Yes N
504028 2024-001 Significant Deficiency Yes N
504029 2024-002 Significant Deficiency - L
1080467 2024-001 Significant Deficiency Yes N
1080468 2024-001 Significant Deficiency Yes N
1080469 2024-001 Significant Deficiency Yes N
1080470 2024-001 Significant Deficiency Yes N
1080471 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $3.88M Yes 1
84.063 Federal Pell Grant Program $1.96M Yes 2
84.038 Federal Perkins Loan Program $1.34M Yes 0
47.049 Mathematical and Physical Sciences $777,089 - 0
47.050 Geosciences $539,590 - 0
84.042 Trio Student Support Services $374,555 - 0
84.033 Federal Work-Study Program $337,142 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $285,616 Yes 1
93.865 Child Health and Human Development Extramural Research $160,439 Yes 0
93.866 Aging Research $137,402 Yes 0
93.173 Research Related to Deafness and Communication Disorders $130,939 Yes 0
47.070 Computer and Information Science and Engineering $72,414 - 0
81.049 Office of Science Financial Assistance Program $70,996 - 0
47.075 Social, Behavioral, and Economic Sciences $48,258 - 0
47.083 Integrative Activities $32,035 - 0
43.001 Science $26,116 - 0
15.944 Natural Resource Stewardship $22,410 - 0
47.U05 National Science Foundation $19,773 - 0
47.076 Stem Education (formerly Education and Human Resources) $16,627 - 0
45.169 Promotion of the Humanities Office of Digital Humanities $16,222 - 0
47.041 Engineering $14,073 - 0
10.U31 National Science Foundation $12,836 - 0
43.008 Office of Stem Engagement (ostem) $8,662 - 0
43.004 National Science Foundation $8,542 - 0
47.074 Biological Sciences $6,982 - 0
45.149 Promotion of the Humanities Division of Preservation and Access $5,604 - 0
94.026 Americorps National Service and Civic Engagement Research Competition 94.026 $3,659 - 0
10.937 Partnerships for Climate-Smart Commodities $3,542 - 0
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $1,925 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $196 - 0

Contacts

Name Title Type
KALKKJL418Q7 Linda Thornton Auditee
5072224171 Deirdre Hodgson, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF 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% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the College under programs of the federal government for the year ended June 30, 2024. 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 College, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the College.
Title: PERKINS LOAN PROGRAM 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% de minimis indirect cost rate allowed under the Uniform Guidance. Outstanding balance of Perkins loans administered by Carleton College at June 30, 2024, and loans advanced during the year were as follows: Federal Perkins Loan Program (CFDA #84.038) Loan Balance: $ 974,380 Loans Advanced: $ -
Title: FEDERAL AWARDS PROVIDED TO SUBRECIPIENTS 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% de minimis indirect cost rate allowed under the Uniform Guidance. Of the federal expenditures presented on the schedule of expenditures of federal awards, Carleton College provided federal awards to subrecipients in the research and development cluster as follows: Federal Grantor/Pass-Through Grantor Program or Cluster Title Federal Number / Amount Provided to Subrecipient: National Science Foundation "RUI: Linking Ecology, Behavior, and Immunology to Spatio-Temporal Variation in Helminth Transmission University of California - Davis / 47.049 / 24,206 University of Connecticut / 47.049 / $200,180 University of Wisconsin - Madison / 47.049 / $127,156 Biodiversity Research Institute / 47.049 / $23,613 "CAREER: Temporal dynamics of microbial and viral function and adaptation in hydrothermal vents" University of Washington / 47.050 / $27,119 Total Awards to Subrecipients: $402,274
Title: STUDENT FINANCIAL AID INSTITUTIONAL AND PROGRAM ELIGIBILITY METRICS 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% de minimis indirect cost rate allowed under the Uniform Guidance. The University is in compliance with the following institutional and program eligibility requirements under the Higher Education Act of 1965 and Federal regulations under 34 CFR 668.23: * Correspondence courses the institution offers under 34 CFR 600.7(b) and (g) * Regular students that enroll in correspondence courses under 34 CFR 600.7(b) and (g) * Institution’s regular students that are incarcerated under 34 CFR 600.7(c) and (g) * Completion rates for confined or incarcerated individuals enrolled in non-degree programs at nonprofit institutions under 34 CFR 600.7(c)(3)(ii) and (g) * Institution’s regular students that lack a high school diploma or its equivalent under 34 CFR 600.7(d) and (g) * Completion rates for short-term programs under 34 CFR 668.8(f) and (g) * Placement rates for short-term programs under https:ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2)

Finding Details

Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control over Compliance 􀁸 Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control over Compliance 􀁸 Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control over Compliance 􀁸 Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control over Compliance 􀁸 Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other matter Criteria or Specific Requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 20 disbursements tested had incorrect Pell disbursement dates reported to the Common Origination and Disbursement (COD) system. Questioned Costs: None reported Context: The College did not have an official policy outlining the steps for updating these dates and turnover in the department that handles this reporting. Cause: The College does not have an official policy in place to ensure that dates entered are correct. Effect: The College is not in compliance with Department of Education regulations. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control over Compliance 􀁸 Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control over Compliance 􀁸 Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control over Compliance 􀁸 Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: 􀁸 Significant Deficiency in Internal Control over Compliance 􀁸 Other matter Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. In addition, regulations require that an institution make necessary corrections and return the records within 10 days for any roster files that don’t pass the NSLDS enrollment reporting edits. Condition: We noted that 4 out of the 40 selections did not have the correct enrollment effective date entered to NSLDS, 1 of the 40 did not have the correct status, 1 of the 40 was not updated within the required time frame, and 1 of the 40 did not have agreeing enrollment effective dates between the Campus and Program Records. Questioned Costs: None reported Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors. Cause: The College’s processes and controls did not 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 the students to not properly enter the repayment period. Repeat Finding: Yes Recommendation: We recommend the Institute review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-002
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.063 Award Period: July 1, 2023 to June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other matter Criteria or Specific Requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 2 of the 20 disbursements tested had incorrect Pell disbursement dates reported to the Common Origination and Disbursement (COD) system. Questioned Costs: None reported Context: The College did not have an official policy outlining the steps for updating these dates and turnover in the department that handles this reporting. Cause: The College does not have an official policy in place to ensure that dates entered are correct. Effect: The College is not in compliance with Department of Education regulations. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Views of Responsible Officials: There is no disagreement with the audit finding.