Finding 1173850 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-17
Audit: 387518
Organization: Carleton College (MN)

AI Summary

  • Core Issue: A significant deficiency was found in the internal controls over compliance related to Title IV aid calculations for students who withdrew or took a Leave of Absence.
  • Impacted Requirements: The College failed to accurately calculate the Return to Title IV (R2T4) amount for 1 out of 8 cases, leading to a questioned cost of $113.
  • Recommended Follow-Up: The College should review all calculations to ensure accuracy and prevent future errors.

Finding Text

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Specific Requirement: The Code of Federal Regulations, requires calculations of Title IV aid for all students who have withdrawn or declared a Leave of Absence during the middle of a school period where aid was received.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.

Corrective Action Plan

Title: Student Financial Assistance Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review all R2T4 calculations to confirm accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We added an additional validation step in our process to confirm that the original charge amounts are accurate. Name(s) of the contact person(s) responsible for corrective action: Danielle Hayden Planned completion date for corrective action plan: October 1, 2025

Categories

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1173841 2025-001
    Material Weakness Repeat
  • 1173842 2025-001
    Material Weakness Repeat
  • 1173843 2025-001
    Material Weakness Repeat
  • 1173844 2025-001
    Material Weakness Repeat
  • 1173845 2025-001
    Material Weakness Repeat
  • 1173846 2025-002
    Material Weakness Repeat
  • 1173847 2025-002
    Material Weakness Repeat
  • 1173848 2025-002
    Material Weakness Repeat
  • 1173849 2025-002
    Material Weakness Repeat

Programs in Audit

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