CALVIN UNIVERSITY

Assistance Listing Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - TEACH Grants ALN 84.379, Federal Supplemental Education Opportunity Grant Program ALN 84.007, Federal Direct Student Loan Program ALN 84.268, and Federal Pell Grant Program ALN 84.063 Federal Award Identification Number and Year - Various Pass through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - There is no review of Return of Title IV calculations after they are prepared. Condition - The University does not have controls in place for review of Return of Title IV calculations. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There is no review of Return of Title IV calculations after they are prepared. The University completed 24 Return of Title IV calculations during the year. Cause and Effect - Lack of review of Return of Title IV calculations increases the opportunity that errors in the calculation will not be identified and corrected. Recommendation - The University should implement controls for review of Return of Title IV calculations. Views of Responsible Officials and Corrective Action Plan - The University agrees with the condition of the controls finding. The Calvin Financial Aid Office does not utilize the Workday provided R2T4 calculation software, electing to perform the calculations manually. Pertinent information is gathered regarding the withdrawn student and calculations are performed using the R2T4 worksheets provided by the US Department of Education. All information is saved for each calculation. Upon hearing of the concern for lack of control the Calvin Financial Aid Office added a second individual to the withdrawn student process. This person will review the calculation steps to ensure correct data was collected and math calculations were done correctly.

Assistance Listing Number, Federal Agency, and Program Name - Student Financial Assistance Cluster - Federal Direct Student Loan Program ALN 84.268 and Federal Pell Grants ALN 84.063 Federal Award Identification Number and Year - Various Pass-through Entity - None Finding Type - Significant deficiency Repeat Finding - No Criteria - Changes in a student's status are required to be reported to the National Student Loan Data System (NSLDS) within 30 days of the change or included in a student status confirmation report sent to the NSLDS within 60 days of the status change (Pell, 34 CFR Section 690.83(b); Direct Loan, 34 CFR Section 685.309(b)). Condition - The University did not report the status changes of certain students to the NSLDS in an accurate and timely manner during the fiscal year. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - There were three errors identified that were attributed to this finding. Of the 40 students tested, 2 students' status changes were not received by NSLDS, and 1 student's status change was reported as a withdrawal instead of a leave of absence. Cause and Effect - The University did not have a control in place to ensure all enrollment changes are reported timely and accurately to the NSLDS. As a result, certain student status changes were not reported to the NSLDS in a timely and accurate manner. Recommendation - The University should implement controls to ensure student status changes are reported accurately and timely to the NSLDS. These controls should include a thorough review of the enrollment rosters prior to reporting to the NSLDS. Views of Responsible Officials and Corrective Action Plan - The University agrees with the condition of the finding. The University submits student rosters to NSC every 30 days, certainly meeting federal regulations. Academic year 2022-2023 was no different regarding our timely submissions of data. What was different, however, was the use of a brand new campuswide software system (Workday) for that academic year. During the academic year, the University identified SSN values brought into the Workday system from a students' ISIR did not populate the SSN field used to submit data to NSC. An internal report was created to identify students needing an edit to their personal data. This was the immediate and internal solution to fix the problem. During the same time frame, Workday identified the same problem and created a systemwide fix resolving this problem. The software update was released in March 2023 and became immediately active. Documentation of the Workday software implementation is available if desired.

Assistance Listing Number, Federal Agency, and Program Name - Education Stabilization Fund - ALN 84.425 - Department of Education Federal Award Identification Number and Year - P425F201775 Pass through Entity - None Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - CARES Act 18004(e) and the CRRSAA 314(e) require an institution receiving funds under HEERF I and HEERF II to submit a report to the secretary at such time in such a manner as the secretary may require. ARP Act 2003 specifies that the same terms and conditions of CRRSAA 314 apply to HEERF III funds. While the acts do not explicitly identify procedures by which institutions must report on their uses of HEERF grant funds, pursuant to these requirements, the Department of Education required quarterly public reporting of student portion and institutional portion awards and an annual report. Additionally, the quarterly reports should be conspicuously posted on the institution?s website as separate documents by quarter and should not be cumulative. Condition - The University did not properly post the HEERF Quarterly Reporting Form by quarter to its website. Additionally, for the HEERF Quarterly Reporting Forms that were posted to its website, the student and institutional expenditures were reported cumulative. Questioned Costs - N/A Identification of How Questioned Costs Were Computed - N/A Context - The University only posted the the December 31, 2021 HEERF Quarterly Reporting Forms to its website for its fiscal year ended June 30, 2022 and the expenditures included in these reports were cumulative. Cause and Effect - There were inadequate controls implemented to ensure that the required information was properly made available on the University's website and that reports were prepared accurately. Recommendation - The University should implement additional controls to ensure reporting requirements for federal grants are complied with in all instances.