FAC Explorer

Audit 39719

FY End
2022-06-30
Total Expended
$34.18M
Findings
14
Programs
17
Organization: Hamline University of Minnesota (MN)
Year: 2022 Accepted: 2022-11-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42451 2022-001 Significant Deficiency - N
42452 2022-001 Significant Deficiency - N
42453 2022-001 Significant Deficiency - N
42454 2022-001 Significant Deficiency - N
42455 2022-001 Significant Deficiency - N
42456 2022-001 Significant Deficiency - N
42457 2022-001 Significant Deficiency - N
618893 2022-001 Significant Deficiency - N
618894 2022-001 Significant Deficiency - N
618895 2022-001 Significant Deficiency - N
618896 2022-001 Significant Deficiency - N
618897 2022-001 Significant Deficiency - N
618898 2022-001 Significant Deficiency - N
618899 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $17.92M Yes 1
84.425F Higher Education Emergency Relief Funds (heerf) $4.80M Yes 0
84.063 Federal Pell Grant Program $3.63M Yes 1
84.425E Higher Education Emergency Relief Funds (heerf) $3.49M Yes 0
84.038 Federal Perkins Loans - Beginning Balance $2.73M Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $434,948 Yes 1
84.033 Federal Work-Study Program $376,843 Yes 1
84.365Z Elm Grant $232,043 - 0
84.011 Migrant Education_state Grant Program $199,335 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $175,948 - 0
84.425C Higher Education Emergency Relief Funds (heerf) $82,266 Yes 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $63,592 - 0
84.002 Adult Education - Basic Grants to States $20,725 - 0
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $20,286 Yes 1
66.516 P3 Award: National Student Design Competition for Sustainability $8,306 - 0
15.654 Visitor Facility Enhancements - Refuges and Wildlife $6,984 - 0
84.038 Federal Perkins Loans - Loans Issued in 2022 $0 Yes 1

Contacts

Name Title Type
Z3NEG76HUKC1 Brent Gustafson Auditee
6515232329 Deirdre Hodgson Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances 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. 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 College has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. FEDERAL PERKINS LOANS - BEGINNING BALANCE (84.038) - Balances outstanding at the end of the audit period were $2,137,161.
Title: BASIS FOR 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. 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 College has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The purpose of the schedule of expenditures of federal awards (the Schedule) is to present a summary of those activities of Hamline University of Minnesota (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.

Finding Details

Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022-001 Eligibility and Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 668.25(e) states that an institution must notify the Department of Education by way of the ECAR within 10 days of a change in position of an official at the University. Condition: During our testing, we noted that the change in Vice President (VP) of Finance was not reported timely to the Department of Education. Questioned costs: None Context: During our testing, we noted the VP of Finance had a change in position and it was not updated within 10 days. Cause: The VP of Finance left in August 2021 and there was no replacement until June 2022. The removal of the position was not done to add a temporary VP of Finance until the permanent replacement began. Effect: The University is not in compliance with Department of Education requirements that state the ECAR must have accurately reported information. Repeat Finding: No Recommendation: We recommend the University review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed. Views of responsible officials: There is no disagreement with the audit finding.