FAC Explorer

Audit 340021

FY End
2024-06-30
Total Expended
$18.71M
Findings
8
Programs
22
Organization: Calvin University (MI)
Year: 2024 Accepted: 2025-01-27
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
520287 2024-001 Significant Deficiency - N
520288 2024-001 Significant Deficiency - N
520289 2024-001 Significant Deficiency - N
520290 2024-001 Significant Deficiency - N
1096729 2024-001 Significant Deficiency - N
1096730 2024-001 Significant Deficiency - N
1096731 2024-001 Significant Deficiency - N
1096732 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $12.49M Yes 1
84.063 Federal Pell Grant Program $2.83M Yes 1
84.038 Federal Perkins Loans $685,657 Yes 0
84.033 Federal Work-Study Program $469,956 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $451,316 Yes 1
84.407 Transition Programs for Students with Intellectual Disabilities Into Higher Education $248,599 - 0
66.605 Performance Partnership Grants $247,621 - 0
84.042 Trio Student Support Services $212,191 - 0
47.076 Stem Education (formerly Education and Human Resources) $195,921 - 0
16.525 Grants to Reduce Domestic Violence, Dating Violence, Sexual Assault, and Stalking on Campus $118,824 - 0
47.074 Biological Sciences $80,700 - 0
93.855 Allergy and Infectious Diseases Research $77,691 - 0
47.041 Engineering $69,116 - 0
47.070 Computer and Information Science and Engineering $43,962 - 0
15.662 Great Lakes Restoration $40,617 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $36,777 Yes 1
66.460 Nonpoint Source Implementation Grants $33,183 - 0
84.016 Undergraduate International Studies and Foreign Language Programs $17,922 - 0
12.300 Basic and Applied Scientific Research $15,548 - 0
43.008 Office of Stem Engagement (ostem) $13,535 - 0
47.049 Mathematical and Physical Sciences $12,275 - 0
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $7,693 - 0

Contacts

Name Title Type
NNLQK7LNGL93 Jillisa Teitsma Auditee
6165266813 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 Calvin University (the “University”) under programs of the federal government for the year ended June 30, 2024. 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 University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the University. 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. 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. The pass through entity identifying numbers are presented where available. The University 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 University 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, the University carried forward $20,000 of the 2023-2024 Federal Supplemental Education Opportunity Grant (SEOG) Program (ALN 84.007) and $18,818 of the 2023-2024 Federal Work Study (FWS) Program (ALN 84.033) award funds to provide aid to students in 2024-2025. The University also carried forward $38,448 of the 2022-2023 Federal Supplemental Education Opportunity Grant Program and $34,226 of the 2022-2023 Federal Work Study Program that was spent in 2023-2024. Additionally, the University transferred $31,773 of FWS program funds to the SEOG program during 2023-2024.
Title: Loans Balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Calvin University (the “University”) under programs of the federal government for the year ended June 30, 2024. 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 University, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the University. 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. 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. The pass through entity identifying numbers are presented where available. The University 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 University has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. Loans outstanding at the beginning of the year, loans made during the year, and the administrative cost allowance claimed are included in the federal expenditures presented in the schedule of expenditures of federal awards. The balances of loans outstanding consist solely of the Perkins Loan program, which had an outstanding balance of $253,562 at June 30, 2024.

Finding Details

Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - TEACH Grants ALN 84.379, Federal Supplemental Education Opportunity Grant Program ALN 84.007, Federal Direct Student Loan Program ALN 84.268, and Federal Pell Grant Program ALN 84.063 Federal Award Identification Number and Year - Various Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - There is no review of Return of Title IV calculations after they are prepared. Condition - The University does not have controls in place for review of Return of Title IV calculations. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There is no review of Return of Title IV calculations after they are prepared. The University completed 24 Return of Title IV calculations during the year. Cause and Effect - Lack of review of Return of Title IV calculations increases the opportunity that errors in the calculation will not be identified and corrected. Recommendation - The University should implement controls for review of Return of Title IV calculations. Views of Responsible Officials and Corrective Action Plan - The University agrees with the condition of the controls finding. The Calvin Financial Aid Office does not utilize the Workday provided R2T4 calculation software, electing to perform the calculations manually. Pertinent information is gathered regarding the withdrawn student and calculations are performed using the R2T4 worksheets provided by the US Department of Education. All information is saved for each calculation. Upon hearing of the concern for lack of control the Calvin Financial Aid Office added a second individual to the withdrawn student process. This person will review the calculation steps to ensure correct data was collected and math calculations were done correctly.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - TEACH Grants ALN 84.379, Federal Supplemental Education Opportunity Grant Program ALN 84.007, Federal Direct Student Loan Program ALN 84.268, and Federal Pell Grant Program ALN 84.063 Federal Award Identification Number and Year - Various Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - There is no review of Return of Title IV calculations after they are prepared. Condition - The University does not have controls in place for review of Return of Title IV calculations. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There is no review of Return of Title IV calculations after they are prepared. The University completed 24 Return of Title IV calculations during the year. Cause and Effect - Lack of review of Return of Title IV calculations increases the opportunity that errors in the calculation will not be identified and corrected. Recommendation - The University should implement controls for review of Return of Title IV calculations. Views of Responsible Officials and Corrective Action Plan - The University agrees with the condition of the controls finding. The Calvin Financial Aid Office does not utilize the Workday provided R2T4 calculation software, electing to perform the calculations manually. Pertinent information is gathered regarding the withdrawn student and calculations are performed using the R2T4 worksheets provided by the US Department of Education. All information is saved for each calculation. Upon hearing of the concern for lack of control the Calvin Financial Aid Office added a second individual to the withdrawn student process. This person will review the calculation steps to ensure correct data was collected and math calculations were done correctly.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - TEACH Grants ALN 84.379, Federal Supplemental Education Opportunity Grant Program ALN 84.007, Federal Direct Student Loan Program ALN 84.268, and Federal Pell Grant Program ALN 84.063 Federal Award Identification Number and Year - Various Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - There is no review of Return of Title IV calculations after they are prepared. Condition - The University does not have controls in place for review of Return of Title IV calculations. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There is no review of Return of Title IV calculations after they are prepared. The University completed 24 Return of Title IV calculations during the year. Cause and Effect - Lack of review of Return of Title IV calculations increases the opportunity that errors in the calculation will not be identified and corrected. Recommendation - The University should implement controls for review of Return of Title IV calculations. Views of Responsible Officials and Corrective Action Plan - The University agrees with the condition of the controls finding. The Calvin Financial Aid Office does not utilize the Workday provided R2T4 calculation software, electing to perform the calculations manually. Pertinent information is gathered regarding the withdrawn student and calculations are performed using the R2T4 worksheets provided by the US Department of Education. All information is saved for each calculation. Upon hearing of the concern for lack of control the Calvin Financial Aid Office added a second individual to the withdrawn student process. This person will review the calculation steps to ensure correct data was collected and math calculations were done correctly.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - TEACH Grants ALN 84.379, Federal Supplemental Education Opportunity Grant Program ALN 84.007, Federal Direct Student Loan Program ALN 84.268, and Federal Pell Grant Program ALN 84.063 Federal Award Identification Number and Year - Various Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - There is no review of Return of Title IV calculations after they are prepared. Condition - The University does not have controls in place for review of Return of Title IV calculations. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There is no review of Return of Title IV calculations after they are prepared. The University completed 24 Return of Title IV calculations during the year. Cause and Effect - Lack of review of Return of Title IV calculations increases the opportunity that errors in the calculation will not be identified and corrected. Recommendation - The University should implement controls for review of Return of Title IV calculations. Views of Responsible Officials and Corrective Action Plan - The University agrees with the condition of the controls finding. The Calvin Financial Aid Office does not utilize the Workday provided R2T4 calculation software, electing to perform the calculations manually. Pertinent information is gathered regarding the withdrawn student and calculations are performed using the R2T4 worksheets provided by the US Department of Education. All information is saved for each calculation. Upon hearing of the concern for lack of control the Calvin Financial Aid Office added a second individual to the withdrawn student process. This person will review the calculation steps to ensure correct data was collected and math calculations were done correctly.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - TEACH Grants ALN 84.379, Federal Supplemental Education Opportunity Grant Program ALN 84.007, Federal Direct Student Loan Program ALN 84.268, and Federal Pell Grant Program ALN 84.063 Federal Award Identification Number and Year - Various Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - There is no review of Return of Title IV calculations after they are prepared. Condition - The University does not have controls in place for review of Return of Title IV calculations. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There is no review of Return of Title IV calculations after they are prepared. The University completed 24 Return of Title IV calculations during the year. Cause and Effect - Lack of review of Return of Title IV calculations increases the opportunity that errors in the calculation will not be identified and corrected. Recommendation - The University should implement controls for review of Return of Title IV calculations. Views of Responsible Officials and Corrective Action Plan - The University agrees with the condition of the controls finding. The Calvin Financial Aid Office does not utilize the Workday provided R2T4 calculation software, electing to perform the calculations manually. Pertinent information is gathered regarding the withdrawn student and calculations are performed using the R2T4 worksheets provided by the US Department of Education. All information is saved for each calculation. Upon hearing of the concern for lack of control the Calvin Financial Aid Office added a second individual to the withdrawn student process. This person will review the calculation steps to ensure correct data was collected and math calculations were done correctly.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - TEACH Grants ALN 84.379, Federal Supplemental Education Opportunity Grant Program ALN 84.007, Federal Direct Student Loan Program ALN 84.268, and Federal Pell Grant Program ALN 84.063 Federal Award Identification Number and Year - Various Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - There is no review of Return of Title IV calculations after they are prepared. Condition - The University does not have controls in place for review of Return of Title IV calculations. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There is no review of Return of Title IV calculations after they are prepared. The University completed 24 Return of Title IV calculations during the year. Cause and Effect - Lack of review of Return of Title IV calculations increases the opportunity that errors in the calculation will not be identified and corrected. Recommendation - The University should implement controls for review of Return of Title IV calculations. Views of Responsible Officials and Corrective Action Plan - The University agrees with the condition of the controls finding. The Calvin Financial Aid Office does not utilize the Workday provided R2T4 calculation software, electing to perform the calculations manually. Pertinent information is gathered regarding the withdrawn student and calculations are performed using the R2T4 worksheets provided by the US Department of Education. All information is saved for each calculation. Upon hearing of the concern for lack of control the Calvin Financial Aid Office added a second individual to the withdrawn student process. This person will review the calculation steps to ensure correct data was collected and math calculations were done correctly.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - TEACH Grants ALN 84.379, Federal Supplemental Education Opportunity Grant Program ALN 84.007, Federal Direct Student Loan Program ALN 84.268, and Federal Pell Grant Program ALN 84.063 Federal Award Identification Number and Year - Various Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - There is no review of Return of Title IV calculations after they are prepared. Condition - The University does not have controls in place for review of Return of Title IV calculations. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There is no review of Return of Title IV calculations after they are prepared. The University completed 24 Return of Title IV calculations during the year. Cause and Effect - Lack of review of Return of Title IV calculations increases the opportunity that errors in the calculation will not be identified and corrected. Recommendation - The University should implement controls for review of Return of Title IV calculations. Views of Responsible Officials and Corrective Action Plan - The University agrees with the condition of the controls finding. The Calvin Financial Aid Office does not utilize the Workday provided R2T4 calculation software, electing to perform the calculations manually. Pertinent information is gathered regarding the withdrawn student and calculations are performed using the R2T4 worksheets provided by the US Department of Education. All information is saved for each calculation. Upon hearing of the concern for lack of control the Calvin Financial Aid Office added a second individual to the withdrawn student process. This person will review the calculation steps to ensure correct data was collected and math calculations were done correctly.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - TEACH Grants ALN 84.379, Federal Supplemental Education Opportunity Grant Program ALN 84.007, Federal Direct Student Loan Program ALN 84.268, and Federal Pell Grant Program ALN 84.063 Federal Award Identification Number and Year - Various Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - There is no review of Return of Title IV calculations after they are prepared. Condition - The University does not have controls in place for review of Return of Title IV calculations. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There is no review of Return of Title IV calculations after they are prepared. The University completed 24 Return of Title IV calculations during the year. Cause and Effect - Lack of review of Return of Title IV calculations increases the opportunity that errors in the calculation will not be identified and corrected. Recommendation - The University should implement controls for review of Return of Title IV calculations. Views of Responsible Officials and Corrective Action Plan - The University agrees with the condition of the controls finding. The Calvin Financial Aid Office does not utilize the Workday provided R2T4 calculation software, electing to perform the calculations manually. Pertinent information is gathered regarding the withdrawn student and calculations are performed using the R2T4 worksheets provided by the US Department of Education. All information is saved for each calculation. Upon hearing of the concern for lack of control the Calvin Financial Aid Office added a second individual to the withdrawn student process. This person will review the calculation steps to ensure correct data was collected and math calculations were done correctly.