Audit 375564

FY End
2025-06-30
Total Expended
$37.35M
Findings
3
Programs
16
Organization: Mitchell Hamline School of Law (MN)
Year: 2025 Accepted: 2025-12-17

Organization Exclusion Status:

Checking exclusion status...

Contacts

Name Title Type
ZTXJXKXGF5S3 Deb Kilen Auditee
6512906415 Liz Cook Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Mitchell Hamline School of Law and Affiliates (the School) under programs of the federal government for the year ended June 30, 2025. 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 School, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the School.
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://www.ecfr.gov/current/title-34/subtitle-B/chapter-VI/part-668/subpart-A/section-668.8 34 CFR 668.8(e)(2).
There were no Federal Perkins loans issued during the year. Federal Perkins loans outstanding as of June 30, 2025 were $100,898. The Federal Perkins Loan Program includes no current year federal capital contribution and no School match.

Finding Details

Federal Agency: United States Department of Education Federal Program Name: Student Financial Aid Assistance Listing Number: Student Financial Aid Cluster Award Period: July 1, 2024 to June 30, 2025 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. Condition: During our testing, we noted for 2 out of 40 students, the change in status was not reported timely. Questioned Costs: None Context: During our testing, we noted Mitchell Hamline School of Law’s current procedures did not operate effectively to verify student status changes were reported timely. Cause: The notification of status change was erroneously sent to the wrong Mitchell Hamline email, so the Financial Aid office was not aware of this student's change in a timely manner. Effect: Mitchell Hamline School of Law did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely. Repeat Finding: No. Recommendation: We recommend Mitchell Hamline School of Law review its reporting procedures to ensure the students' statuses are timely reported to NSLDS as required by regulations. Views of Responsible Official: There is no disagreement with the audit finding.