Audit 387518

FY End
2025-06-30
Total Expended
$12.24M
Findings
10
Programs
26
Organization: Carleton College (MN)
Year: 2025 Accepted: 2026-02-17

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1173841 2025-001 Material Weakness Yes N
1173842 2025-001 Material Weakness Yes N
1173843 2025-001 Material Weakness Yes N
1173844 2025-001 Material Weakness Yes N
1173845 2025-001 Material Weakness Yes N
1173846 2025-002 Material Weakness Yes N
1173847 2025-002 Material Weakness Yes N
1173848 2025-002 Material Weakness Yes N
1173849 2025-002 Material Weakness Yes N
1173850 2025-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $3.93M Yes 2
84.063 FEDERAL PELL GRANT PROGRAM $2.49M Yes 2
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $1.19M Yes 0
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $974,380 Yes 2
84.042 TRIO STUDENT SUPPORT SERVICES $379,332 Yes 0
84.033 FEDERAL WORK-STUDY PROGRAM $337,142 Yes 2
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $285,616 Yes 2
94.026 AMERICORPS NATIONAL SERVICE AND CIVIC ENGAGEMENT RESEARCH COMPETITION 94.026 $223,094 Yes 0
93.173 RESEARCH RELATED TO DEAFNESS AND COMMUNICATION DISORDERS $151,434 Yes 0
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $130,963 Yes 0
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $111,455 Yes 0
47.050 GEOSCIENCES $108,770 Yes 0
10.937 PARTNERSHIPS FOR CLIMATE-SMART COMMODITIES $90,030 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $75,608 Yes 0
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $45,744 Yes 0
93.866 AGING RESEARCH $44,493 Yes 0
47.074 BIOLOGICAL SCIENCES $37,992 Yes 0
11.432 NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA) COOPERATIVE INSTITUTES $30,915 Yes 0
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $21,373 Yes 0
45.162 PROMOTION OF THE HUMANITIES TEACHING AND LEARNING RESOURCES AND CURRICULUM DEVELOPMENT $10,871 Yes 0
47.041 ENGINEERING $8,774 Yes 0
47.083 INTEGRATIVE ACTIVITIES $6,861 Yes 0
45.169 PROMOTION OF THE HUMANITIES OFFICE OF DIGITAL HUMANITIES $5,899 Yes 0
45.149 PROMOTION OF THE HUMANITIES DIVISION OF PRESERVATION AND ACCESS $3,960 Yes 0
43.001 SCIENCE $2,011 Yes 0
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $883 Yes 0

Contacts

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

Notes to SEFA

The purpose of the schedule of expenditures of federal awards (the Schedule) is to present a summary of those activities of Carleton College (the University) that have been financed by the United States Government (federal awards). 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 University 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 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 University, it is not intended to and does not present the financial position, statement of activities, or cash flows of the University.
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).
The University administers the following federal loan programs: Loan Balance / Loans Advanced Federal Perkins Loan Program: (CFDA #84.038) $707,888 / $ -
Of the federal expenditures presented on the schedule of expenditures of federal award, 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 $ 90,117 University of Connecticut 47.049 227,555 University of Wisconsin - Madison 47.049 159,981 Biodiversity Research Institute 47.049 110,594 "CAREER: Temporal dynamics of microbial and viral function and adaptation in hydrothermal vents" University of Washington 47.050 41,251 "Collaborative Research: FET: Small: RUI: Leveraging symbiotic co-evoluion for improved problem solving Grand Valley State University 47.070 1,962 "Managing division: DUE: Development of Novel Augmented Reality Tool for Teaching Molecular Visualization in Biochemistry University of California at San Diego 47.076 35,547 Total Awards to Subrecipients $ 667,007

Finding Details

Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2024 through 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. 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 that 5 out of the 60 selections did not have the correct enrollment effective date entered to NSLDS, 8 of the 60 did not have the correct status reported timely, and 1 of the 60 did not have regular updates in the required intervals. Questioned Costs: None Context: There were instances of miscommunication internally at Carleton and with NSC that caused these errors and reporting errors due to a new system change. 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.
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2024 through June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, requires calculations of Title IV aid for all students who have withdrawn or declared a Leave of Absence during the middle of a school period where aid was received. Condition: We noted that 1 out of the 8 selections did not have the correct calculation of their R2T4 amount causing an error in funds required to return. Questioned Costs: $113 Context: There were instances of issues with an automatic calculation and no proper review was performed. Cause: The College’s processes and controls did not ensure that student's return was calculated properly due to a system error. The College has review in place, but reviewer did not catch issue. Effect: The calculation of what needs to be returned is not proper. Repeat Finding: No Recommendation: We recommend the Institute review all calculations to confirm accuracy. Views of Responsible Officials: There is no disagreement with the audit finding.