FAC Explorer

Audit 6287

FY End
2023-06-30
Total Expended
$13.36M
Findings
10
Programs
29
Organization: Carleton College (MN)
Year: 2023 Accepted: 2023-12-12
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3985 2023-001 Significant Deficiency - L
3986 2023-001 Significant Deficiency - L
3987 2023-001 Significant Deficiency - L
3988 2023-001 Significant Deficiency - L
3989 2023-001 Significant Deficiency - L
580427 2023-001 Significant Deficiency - L
580428 2023-001 Significant Deficiency - L
580429 2023-001 Significant Deficiency - L
580430 2023-001 Significant Deficiency - L
580431 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $3.59M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.69M - 0
84.038 Federal Perkins Loan Program $1.78M Yes 1
84.063 Federal Pell Grant Program $1.50M Yes 1
84.033 Federal Work-Study Program $337,142 Yes 1
84.042 Trio_student Support Services $329,614 - 0
47.049 Mathematical and Physical Sciences $289,382 - 0
84.007 Federal Supplemental Educational Opportunity Grants $285,616 Yes 1
47.070 Computer and Information Science and Engineering $188,766 - 0
93.865 Child Health and Human Development Extramural Research $116,383 - 0
93.866 Aging Research $113,051 - 0
45.164 Promotion of the Humanities_public Programs $99,040 - 0
93.173 Research Related to Deafness and Communication Disorders $94,539 - 0
47.075 Social, Behavioral, and Economic Sciences $89,868 - 0
43.001 Science $35,217 - 0
47.050 Geosciences $33,699 - 0
47.076 Education and Human Resources $32,781 - 0
11.432 National Oceanic and Atmospheric Administration (noaa) Cooperative Institutes $30,573 - 0
84.425 Education Stabilization Fund $27,110 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $27,029 - 0
47.083 Integrative Activities $26,901 - 0
43.008 Education $15,964 - 0
47.041 Engineering $13,293 - 0
81.049 Office of Science Financial Assistance Program $9,013 - 0
45.169 Promotion of the Humanities_office of Digital Humanities $4,509 - 0
43.004 Aeronautics, Recovery Act $4,233 - 0
94.026 National Service and Civic Engagement Research Competition $4,142 - 0
47.074 Biological Sciences $3,222 - 0
15.944 Natural Resource Stewardship $2,576 - 0

Contacts

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

Notes to SEFA

Title: BASIS OF 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. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the College under programs of the federal government for the year ended June 30, 2023. 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 College, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the College.
Title: PERKINS LOAN PROGRAM 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. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Outstanding balance of Perkins loans administered by Carleton College at June 30, 2023, and loans advanced during the year were as follows: Federal Perkins Loan Program (CFDA #84.038) Loan Balance: $1,337,198 Loans Advanced: $-
Title: FEDERAL AWARDS PROVIDED TO SUBRECIPIENTS 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. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Of the federal expenditures presented on the schedule of expenditures of federal awards, Carleton College provided federal awards to subrecipients in the research and development cluster as follows: See the Notes to the SEFA for chart/table

Finding Details

Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter 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: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. 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: No 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.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter 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: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. 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: No 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.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter 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: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. 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: No 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.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter 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: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. 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: No 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.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter 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: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. 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: No 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.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter 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: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. 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: No 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.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter 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: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. 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: No 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.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter 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: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. 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: No 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.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter 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: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. 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: No 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.
Finding 2023-001
Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.268, 84.033, 84.007, 84.063 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other matter 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: We noted that 2 out of 40 students tested did not have their enrollment status timely updated from full time to graduate in NSLDS. Questioned Costs: None reported Context: There was a miscommunication between Carleton and the National Student Clearinghouse as to the status of these students that were marked as complete. 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: No 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.