Audit 366981

FY End
2024-12-31
Total Expended
$24.34M
Findings
10
Programs
39
Organization: The Carle Foundation (IL)
Year: 2024 Accepted: 2025-09-22
Auditor: Kpmg

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1154086 2024-002 Material Weakness Yes L
1154087 2024-002 Material Weakness Yes L
1154088 2024-002 Material Weakness Yes L
1154089 2024-002 Material Weakness Yes L
1154090 2024-001 Material Weakness Yes B
1154091 2024-001 Material Weakness Yes B
1154092 2024-001 Material Weakness Yes B
1154093 2024-001 Material Weakness Yes B
1154094 2024-001 Material Weakness Yes B
1154095 2024-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $2.81M Yes 1
93.399 Cancer Control $2.42M Yes 0
93.493 Congressional Directives $2.00M Yes 0
84.063 Federal Pell Grant Program $872,269 Yes 1
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $573,279 Yes 0
93.846 Arthritis, Musculoskeletal and Skin Diseases Research $507,581 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $277,783 Yes 0
93.470 Alzheimer’s Disease Program Initiative (adpi) $272,629 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $200,000 Yes 0
93.788 Opioid Str $187,024 Yes 1
93.889 National Bioterrorism Hospital Preparedness Program $134,812 Yes 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $132,532 Yes 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $108,046 Yes 0
93.958 Block Grants for Community Mental Health Services $92,902 Yes 0
14.181 Supportive Housing for Persons with Disabilities $87,865 Yes 0
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $85,793 Yes 0
93.837 Cardiovascular Diseases Research $83,028 Yes 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $83,015 Yes 0
84.007 Federal Supplemental Educational Opportunity Grants $64,272 Yes 1
93.053 Nutrition Services Incentive Program $55,880 Yes 0
93.778 Medical Assistance Program $50,096 Yes 0
93.747 Elder Abuse Prevention Interventions Program $48,612 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $47,559 Yes 0
84.033 Federal Work-Study Program $46,340 Yes 1
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $44,645 Yes 0
97.024 Emergency Food and Shelter National Board Program $30,012 Yes 0
93.395 Cancer Treatment Research $24,277 Yes 0
93.286 Discovery and Applied Research for Technological Innovations to Improve Human Health $20,606 Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $18,689 Yes 0
93.273 Alcohol Research Programs $16,463 Yes 0
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $13,808 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $13,513 Yes 0
93.393 Cancer Cause and Prevention Research $12,508 Yes 0
93.279 Drug Use and Addiction Research Programs $9,000 Yes 0
21.006 Tax Counseling for the Elderly $8,434 Yes 0
93.394 Cancer Detection and Diagnosis Research $7,124 Yes 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $5,085 Yes 0
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,770 Yes 0
93.865 Child Health and Human Development Extramural Research $-1,130 Yes 0

Contacts

Name Title Type
DCBCUBQLAEN1 Andrea N Wallace Auditee
2179026855 Darryl Buikema Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards (the Schedule) includes all grants, contracts and similar agreements, loans, and loan guarantee agreements entered into directly between the Carle Foundation and agencies and departments of the federal government, as well as awards from pass‑through entities, and should be read in conjunction with The Carle Foundation’s consolidated financial statements. For the year ended December 31, 2024, the Carle Foundation had no expenditures in the form of noncash assistance, no federally provided insurance in effect during the year, and no federal loans or loan guarantees outstanding. Expenditures for federal award programs are recognized on the accrual basis of accounting. Expenditures consist of direct and indirect costs. Direct costs are those that can be easily identified with an individual Federally sponsored project; whereas, indirect costs cannot be easily identified with an individual sponsored project. Indirect costs are the costs of services and resources that benefit many sponsored projects as well as non‑sponsored projects and activities.
The Carle Foundation and Federal agencies use a negotiated indirect cost rate to assess Facilities and Administrative costs on individual sponsored projects. In 2024, the Foundation charged indirect costs in accordance with its Negotiated Indirect Cost Rate Agreements (NICRA) with the U.S. Department of Health and Human Services (DHHS) and the State of Illinois totaling $1,544,606 and $0 from the U.S. Department of Treasury passed through City of Champaign.
The Carle Foundation has non‑federal awards containing both federal pass‑through and non-federal funds, as follows: [see table within the Notes to Uniform Guidance Report Note 3]
After a presidentially declared disaster, the Federal Emergency Management Agency (FEMA) provided a public assistance grant (ALN 97.036) to reimburse eligible costs associated with repair, replacement, or restoration of disaster damaged facilities. For the year ended December 31, 2024, approved eligible expenditures of $7,154,105 included on the Schedule were incurred in prior fiscal years and $0 were incurred in the current fiscal year.

Finding Details

Methodist College did not accurately and/or timely report student address changes and student enrollment status changes at both the campus-level and program-level to the National Student Loan Data System (NSLDS). The U.S. Department of Education (USDE) uses enrollment data reported by the College to determine: (1) eligibility for interest subsidies, (2) loan repayment start dates, and (3) in-school loan deferments. The enrollment information is also used by USDE to measure program completion data to evaluate the effectiveness of financial aid programs. Additionally, changes in a student’s permanent address are used by USDE to service loans. During our testing of enrollment reporting at the College for a sample of 40 students, we noted that all submissions were made to NSLDS outside of the required days required. The College did not submit roster files for the 2024 year until April 2025. Further, we noted review controls were not implemented in the period to ensure enrollment and student data submitted to NSLDS was accurate and sent in accordance with required timeframes. The College disbursed FDL loans to 323 students and Pell grants to 195 students during the year ended December 31, 2024 for which enrollment reporting requirements applied. The number of undergraduate students enrolled in the College during fiscal year 2024 was 456.
Methodist College did not accurately and/or timely report student address changes and student enrollment status changes at both the campus-level and program-level to the National Student Loan Data System (NSLDS). The U.S. Department of Education (USDE) uses enrollment data reported by the College to determine: (1) eligibility for interest subsidies, (2) loan repayment start dates, and (3) in-school loan deferments. The enrollment information is also used by USDE to measure program completion data to evaluate the effectiveness of financial aid programs. Additionally, changes in a student’s permanent address are used by USDE to service loans. During our testing of enrollment reporting at the College for a sample of 40 students, we noted that all submissions were made to NSLDS outside of the required days required. The College did not submit roster files for the 2024 year until April 2025. Further, we noted review controls were not implemented in the period to ensure enrollment and student data submitted to NSLDS was accurate and sent in accordance with required timeframes. The College disbursed FDL loans to 323 students and Pell grants to 195 students during the year ended December 31, 2024 for which enrollment reporting requirements applied. The number of undergraduate students enrolled in the College during fiscal year 2024 was 456.
Methodist College did not accurately and/or timely report student address changes and student enrollment status changes at both the campus-level and program-level to the National Student Loan Data System (NSLDS). The U.S. Department of Education (USDE) uses enrollment data reported by the College to determine: (1) eligibility for interest subsidies, (2) loan repayment start dates, and (3) in-school loan deferments. The enrollment information is also used by USDE to measure program completion data to evaluate the effectiveness of financial aid programs. Additionally, changes in a student’s permanent address are used by USDE to service loans. During our testing of enrollment reporting at the College for a sample of 40 students, we noted that all submissions were made to NSLDS outside of the required days required. The College did not submit roster files for the 2024 year until April 2025. Further, we noted review controls were not implemented in the period to ensure enrollment and student data submitted to NSLDS was accurate and sent in accordance with required timeframes. The College disbursed FDL loans to 323 students and Pell grants to 195 students during the year ended December 31, 2024 for which enrollment reporting requirements applied. The number of undergraduate students enrolled in the College during fiscal year 2024 was 456.
Methodist College did not accurately and/or timely report student address changes and student enrollment status changes at both the campus-level and program-level to the National Student Loan Data System (NSLDS). The U.S. Department of Education (USDE) uses enrollment data reported by the College to determine: (1) eligibility for interest subsidies, (2) loan repayment start dates, and (3) in-school loan deferments. The enrollment information is also used by USDE to measure program completion data to evaluate the effectiveness of financial aid programs. Additionally, changes in a student’s permanent address are used by USDE to service loans. During our testing of enrollment reporting at the College for a sample of 40 students, we noted that all submissions were made to NSLDS outside of the required days required. The College did not submit roster files for the 2024 year until April 2025. Further, we noted review controls were not implemented in the period to ensure enrollment and student data submitted to NSLDS was accurate and sent in accordance with required timeframes. The College disbursed FDL loans to 323 students and Pell grants to 195 students during the year ended December 31, 2024 for which enrollment reporting requirements applied. The number of undergraduate students enrolled in the College during fiscal year 2024 was 456.
Carle did not have proper documentation of time and effort relating to personnel costs charged to the program. In testing of 40 selected payroll costs, Carle was unable to provide physical documentation of timesheets or other effort tracking for 30 samples to support the amounts allocated by percentage to the Illinois SOR2 award. Though Carle was able to provide rationale for the amounts allocated, including estimated time spent on the award, allocations do not meet standards for documentation of personnel expenses.
Carle did not have proper documentation of time and effort relating to personnel costs charged to the program. In testing of 40 selected payroll costs, Carle was unable to provide physical documentation of timesheets or other effort tracking for 30 samples to support the amounts allocated by percentage to the Illinois SOR2 award. Though Carle was able to provide rationale for the amounts allocated, including estimated time spent on the award, allocations do not meet standards for documentation of personnel expenses.
Carle did not have proper documentation of time and effort relating to personnel costs charged to the program. In testing of 40 selected payroll costs, Carle was unable to provide physical documentation of timesheets or other effort tracking for 30 samples to support the amounts allocated by percentage to the Illinois SOR2 award. Though Carle was able to provide rationale for the amounts allocated, including estimated time spent on the award, allocations do not meet standards for documentation of personnel expenses.
Carle did not have proper documentation of time and effort relating to personnel costs charged to the program. In testing of 40 selected payroll costs, Carle was unable to provide physical documentation of timesheets or other effort tracking for 30 samples to support the amounts allocated by percentage to the Illinois SOR2 award. Though Carle was able to provide rationale for the amounts allocated, including estimated time spent on the award, allocations do not meet standards for documentation of personnel expenses.
Carle did not have proper documentation of time and effort relating to personnel costs charged to the program. In testing of 40 selected payroll costs, Carle was unable to provide physical documentation of timesheets or other effort tracking for 30 samples to support the amounts allocated by percentage to the Illinois SOR2 award. Though Carle was able to provide rationale for the amounts allocated, including estimated time spent on the award, allocations do not meet standards for documentation of personnel expenses.
Carle did not have proper documentation of time and effort relating to personnel costs charged to the program. In testing of 40 selected payroll costs, Carle was unable to provide physical documentation of timesheets or other effort tracking for 30 samples to support the amounts allocated by percentage to the Illinois SOR2 award. Though Carle was able to provide rationale for the amounts allocated, including estimated time spent on the award, allocations do not meet standards for documentation of personnel expenses.