FAC Explorer

Audit 329373

FY End
2024-06-30
Total Expended
$9.56M
Findings
10
Programs
5
Organization: Crown College (MN)
Year: 2024 Accepted: 2024-11-21
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
509716 2024-002 Significant Deficiency - N
509717 2024-002 Significant Deficiency - N
509718 2024-002 Significant Deficiency - N
509719 2024-002 Significant Deficiency - N
509720 2024-002 Significant Deficiency - N
1086158 2024-002 Significant Deficiency - N
1086159 2024-002 Significant Deficiency - N
1086160 2024-002 Significant Deficiency - N
1086161 2024-002 Significant Deficiency - N
1086162 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $7.31M Yes 1
84.063 Federal Pell Grant Program $1.77M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $189,347 Yes 1
84.038 Federal Perkins Loan Program $185,656 Yes 1
84.033 Federal Work-Study Program $108,193 Yes 1

Contacts

Name Title Type
UHMRTL7ASH37 Ron Straka Auditee
9524464127 Brenda Scherer 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. During the year ended June 30, 2024, the College did not pass through amounts to subrecipients. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis 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 Crown College (the College) that have been financed by the United States government. 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 College 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 Title 2 U.S. Code of Federal Regulations 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, statement of activities, or cash flows of Crown College.
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. During the year ended June 30, 2024, the College did not pass through amounts to subrecipients. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance. The Institution 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://www.ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2)
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. During the year ended June 30, 2024, the College did not pass through amounts to subrecipients. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis cost rate allowed under the Uniform Guidance. Federal Perkins Loan Program (84.038) was closed out during the year ended June 30, 2024. All loans were received, cancelled, or assigned and cash of $80,916 was returned to the Department of Education in September 2024.

Finding Details

Finding 2024-002
National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 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: During our testing, we noted four of the 40 student's enrollment date per NSLDS did not match the school's effective date per their records. Furthermore, one out of 40 student's program enrollment effective date did not match their enrollment effective date. Questioned Costs: None. Context: During our testing, it was noted the College does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The College did not have a process in place to ensure the student who withdrew were reported timely and accurately. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. Repeat Finding: No. Recommendation: We recommend the College 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
National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 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: During our testing, we noted four of the 40 student's enrollment date per NSLDS did not match the school's effective date per their records. Furthermore, one out of 40 student's program enrollment effective date did not match their enrollment effective date. Questioned Costs: None. Context: During our testing, it was noted the College does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The College did not have a process in place to ensure the student who withdrew were reported timely and accurately. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. Repeat Finding: No. Recommendation: We recommend the College 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
National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 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: During our testing, we noted four of the 40 student's enrollment date per NSLDS did not match the school's effective date per their records. Furthermore, one out of 40 student's program enrollment effective date did not match their enrollment effective date. Questioned Costs: None. Context: During our testing, it was noted the College does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The College did not have a process in place to ensure the student who withdrew were reported timely and accurately. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. Repeat Finding: No. Recommendation: We recommend the College 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
National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 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: During our testing, we noted four of the 40 student's enrollment date per NSLDS did not match the school's effective date per their records. Furthermore, one out of 40 student's program enrollment effective date did not match their enrollment effective date. Questioned Costs: None. Context: During our testing, it was noted the College does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The College did not have a process in place to ensure the student who withdrew were reported timely and accurately. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. Repeat Finding: No. Recommendation: We recommend the College 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
National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 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: During our testing, we noted four of the 40 student's enrollment date per NSLDS did not match the school's effective date per their records. Furthermore, one out of 40 student's program enrollment effective date did not match their enrollment effective date. Questioned Costs: None. Context: During our testing, it was noted the College does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The College did not have a process in place to ensure the student who withdrew were reported timely and accurately. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. Repeat Finding: No. Recommendation: We recommend the College 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
National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 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: During our testing, we noted four of the 40 student's enrollment date per NSLDS did not match the school's effective date per their records. Furthermore, one out of 40 student's program enrollment effective date did not match their enrollment effective date. Questioned Costs: None. Context: During our testing, it was noted the College does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The College did not have a process in place to ensure the student who withdrew were reported timely and accurately. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. Repeat Finding: No. Recommendation: We recommend the College 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
National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 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: During our testing, we noted four of the 40 student's enrollment date per NSLDS did not match the school's effective date per their records. Furthermore, one out of 40 student's program enrollment effective date did not match their enrollment effective date. Questioned Costs: None. Context: During our testing, it was noted the College does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The College did not have a process in place to ensure the student who withdrew were reported timely and accurately. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. Repeat Finding: No. Recommendation: We recommend the College 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
National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 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: During our testing, we noted four of the 40 student's enrollment date per NSLDS did not match the school's effective date per their records. Furthermore, one out of 40 student's program enrollment effective date did not match their enrollment effective date. Questioned Costs: None. Context: During our testing, it was noted the College does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The College did not have a process in place to ensure the student who withdrew were reported timely and accurately. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. Repeat Finding: No. Recommendation: We recommend the College 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
National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 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: During our testing, we noted four of the 40 student's enrollment date per NSLDS did not match the school's effective date per their records. Furthermore, one out of 40 student's program enrollment effective date did not match their enrollment effective date. Questioned Costs: None. Context: During our testing, it was noted the College does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The College did not have a process in place to ensure the student who withdrew were reported timely and accurately. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. Repeat Finding: No. Recommendation: We recommend the College 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
National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: * Significant Deficiency in Internal Control Over Compliance * Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 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: During our testing, we noted four of the 40 student's enrollment date per NSLDS did not match the school's effective date per their records. Furthermore, one out of 40 student's program enrollment effective date did not match their enrollment effective date. Questioned Costs: None. Context: During our testing, it was noted the College does not have a process in place to ensure timeliness and accuracy of NSLDS reporting. Cause: The College did not have a process in place to ensure the student who withdrew were reported timely and accurately. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. Repeat Finding: No. Recommendation: We recommend the College 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.