EIN: 410693962
UEI: MNFCECSHS166
Audited by: Cliftonlarson Allen LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 23, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 23, 2026 (138 days ago).
What is a management decision? →During our testing, we noted the College did not have a formal review of their monthly reconciliations of Common Origination and Disbursement (COD) data with student account records, federal aid packaging by financial aid staff, and monitoring of the G5 system to ensure timely return of undisbursed funds after 240 days. Questioned Costs: N/A Context: The College did not have proper internal controls in place during the 2024-25 academic year to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Cause: The lack of documentation appears to stem from limited administrative capacity, particularly in the wake of operational disruptions and regulatory changes such as FAFSA Simplification. Effect: The College is not following the compliance with federal statutes, regulations, and the terms and conditions of the federal award. Repeat Finding: No Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268 Award Period: June 1, 2024 to May 31, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: During our testing, we noted the College did not have a formal review of their monthly reconciliations of Common Origination and Disbursement (COD) data with student account records, federal aid packaging by financial aid staff, and monitoring of the G5 system to ensure timely return of undisbursed funds after 240 days. Questioned Costs: N/A Context: The College did not have proper internal controls in place during the 2024-25 academic year to ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Cause: The lack of documentation appears to stem from limited administrative capacity, particularly in the wake of operational disruptions and regulatory changes such as FAFSA Simplification. Effect: The College is not following the compliance with federal statutes, regulations, and the terms and conditions of the federal award. Repeat Finding: No Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Views of Responsible Officials: There is no disagreement with the audit finding.
Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: No disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office will maintain documentation of monthly communication between the External Programs Manager, the Financial Aid Director and the Director of Accounting, related to the monthly reconciliation of Federal Direct Loans, Federal Pell Grant. Federal SEOG and Federal Work Study programs. Name of the contact person responsible for corrective action: Jenae Schmidt, Director of Financial Aid Planned completion date for corrective action plan: September 30, 2025
Of the 40 students selected for testing, 1 student had errors in enrollment status; the institution’s records did not match what was reported to NSLDS. Questioned Costs: N/A Context: During our testing, we noted the College did not have proper procedures in place to verify the reports sent to NSLDS are accurate. Cause: The discrepancy appears to stem from a breakdown in communication and documentation during a staffing transition in the Registrar’s Office. The intended LDA was not accurately reflected in the data reported to the Clearinghouse and subsequently to NSLDS. Effect: The NSLDS system is not updated with the correct student information, which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268 Award Period: June 1, 2024 to May 31, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. In addition, at a minimum, schools are required to certify enrollment every 60 days, and respond within 15 days of the date that NSLDS sends a Roster file to the school or its third-party servicer. Condition: Of the 40 students selected for testing, 1 student had errors in enrollment status; the institution’s records did not match what was reported to NSLDS. Questioned Costs: N/A Context: During our testing, we noted the College did not have proper procedures in place to verify the reports sent to NSLDS are accurate. Cause: The discrepancy appears to stem from a breakdown in communication and documentation during a staffing transition in the Registrar’s Office. The intended LDA was not accurately reflected in the data reported to the Clearinghouse and subsequently to NSLDS. Effect: The NSLDS system is not updated with the correct student information, which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately reported to NSLDS as required by regulations. Views of Responsible Officials: There is no disagreement with the audit finding.
Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: No disagreement with the audit finding. Action taken in response to finding: The College will review our reporting procedures to ensure that students’ statuses re reported accurately to NSLDS, as required by regulations. Name of the contact person responsible for corrective action: Bethany Miller, Interim Registrar; Associate Provost & Chief Data Officer. Planned completion date for corrective action plan: December 20, 2025
During our Perkins loan recordkeeping testing, we noted that 2 students out of 40 tested with retired or assigned loans did not have a Master Promissory Note available as support in the College’s records. Questioned Costs: N/A Context: The College was unable to locate MPNs for two students in our sample. Cause: The absence of MPNs may be due to incomplete record retention or gaps in documentation transfer during the loan retirement or assignment process. Effect: Without the MPNs, the institution may be unable to demonstrate that the loans were legally executed and agreed upon by the borrowers, which could result in delays or issues during federal assignment of Perkins loans and may impact the institution’s compliance with federal recordkeeping requirements. Repeat Finding: No Recommendation: We recommend that the College review all retired/assigned Perkins loan files to ensure MPNs are present and properly retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.038 Award Period: June 1, 2024 to May 31, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 674.19 states that an institution shall keep the original Perkins loan paper promissory note or original paper MPN and repayment schedules in a locked fireproof container, or if a promissory note was signed electronically, the institution must store it electronically and the promissory note must be retrievable in a coherent format. An original electronically signed MPN must be retained by the institution for 3 years after all the loans made on the MPN are satisfied. Condition: During our Perkins loan recordkeeping testing, we noted that 2 students out of 40 tested with retired or assigned loans did not have a Master Promissory Note available as support in the College’s records. Questioned Costs: N/A Context: The College was unable to locate MPNs for two students in our sample. Cause: The absence of MPNs may be due to incomplete record retention or gaps in documentation transfer during the loan retirement or assignment process. Effect: Without the MPNs, the institution may be unable to demonstrate that the loans were legally executed and agreed upon by the borrowers, which could result in delays or issues during federal assignment of Perkins loans and may impact the institution’s compliance with federal recordkeeping requirements. Repeat Finding: No Recommendation: We recommend that the College review all retired/assigned Perkins loan files to ensure MPNs are present and properly retained. Views of Responsible Officials: There is no disagreement with the audit finding.
Student Financial Assistance Cluster – CFDA No. 84.038 Recommendation: We recommend that the College review all retired/assigned Perkins loan files to ensure MPNs are present and properly retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will review assigned and retired files for the Master Promissory Notes. Name of the contact person responsible for corrective action: Deb Schmidt, Director of Student Accounts Planned completion date for corrective action plan: February 28, 2026
During our review of grant disbursements, we noted that the Grants Accountant does not have formal documentation to demonstrate that a suspension and debarment check was completed prior to making payments of $25,000 or more. Questioned Costs: N/A Context: For two of our selected transactions, the Grants Accountant could not provide documentation to support the date suspension and debarment checks were verified. Cause: The absence of formal documentation suggests that either the check was not performed or was performed but not properly documented. Effect: Failure to document suspension and debarment checks could result in noncompliance with federal regulations and institutional policy, increasing the risk of disallowed costs and potential reputational or financial consequences. Repeat Finding: No Recommendation: We recommend that the Grants Accounting team implement a control to ensure that suspension and debarment checks are both performed and formally documented prior to processing payments of $25,000 or more. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: National Science Foundation Federal Program Title: Research and Development Cluster Assistance Listing Number: 47.050 Award Period: June 1, 2024 to May 31, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Macalester’s policy requires that suspension and debarment checks be performed and documented before issuing payments of $25,000 or greater to ensure compliance with federal grant requirements. Condition: During our review of grant disbursements, we noted that the Grants Accountant does not have formal documentation to demonstrate that a suspension and debarment check was completed prior to making payments of $25,000 or more. Questioned Costs: N/A Context: For two of our selected transactions, the Grants Accountant could not provide documentation to support the date suspension and debarment checks were verified. Cause: The absence of formal documentation suggests that either the check was not performed or was performed but not properly documented. Effect: Failure to document suspension and debarment checks could result in noncompliance with federal regulations and institutional policy, increasing the risk of disallowed costs and potential reputational or financial consequences. Repeat Finding: No Recommendation: We recommend that the Grants Accounting team implement a control to ensure that suspension and debarment checks are both performed and formally documented prior to processing payments of $25,000 or more. Views of Responsible Officials: There is no disagreement with the audit finding.
Research & Development Cluster – CFDA No. 47.050 Recommendation: We recommend that the Grants Accounting team implement a control to ensure that suspension and debarment checks are both performed and formally documented prior to processing payments of $25,000 or more. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has amended its procedures for approving federal grant expenditures to ensure that review for suspension and debarment is formally documented prior to payments of $25,000 or more. Name of the contact person responsible for corrective action: Matthew Walters, Director of Accounting Planned completion date for corrective action plan: October 31, 2025
FAC accepted this audit on October 3, 2024 — management decision was due April 3, 2025.
During our testing, we noted 3 of the 8 students tested did not have the break of 5 days for Thanksgiving included in their calculation and funds returned to ED that should not have been. Questioned Costs: $152.06 Context: During our testing, it was noted the College calculated the refund calculation without factoring in breaks of 5 or more days. Cause: There was a change in the calendar from historical trends Effect: More aid funds were returned to Department of Education that were supposed to go to the students. It was noted that $124.84 in Pell, $27.22 subsidized loans, and $54.64 in unsubsidized loans were returned when they should not have been. Repeat Finding: No Recommendation: We recommend the College update its procedures to identify changes in breaks for purposes of refund calculations. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.063, 84.268 Award Period: June 1, 2023 to May 31, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 668.22(f)(2)(i), states that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period. Condition: During our testing, we noted 3 of the 8 students tested did not have the break of 5 days for Thanksgiving included in their calculation and funds returned to ED that should not have been. Questioned Costs: $152.06 Context: During our testing, it was noted the College calculated the refund calculation without factoring in breaks of 5 or more days. Cause: There was a change in the calendar from historical trends Effect: More aid funds were returned to Department of Education that were supposed to go to the students. It was noted that $124.84 in Pell, $27.22 subsidized loans, and $54.64 in unsubsidized loans were returned when they should not have been. Repeat Finding: No Recommendation: We recommend the College update its procedures to identify changes in breaks for purposes of refund calculations. Views of Responsible Officials: There is no disagreement with the audit finding.
Student Financial Assistance – Assistance Listing No. 84.063, 84.268 Recommendation: CLA recommends that the College update their procedures to identify changes in breaks for purposes of R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Corrective action was taken immediately. R2T4 calculations for 2024-25 include a five-day break for fall semester (Thanksgiving Break November 27 – December 1). Name(s) of the contact person(s) responsible for corrective action: Jenae Schmidt Planned completion date for corrective action plan: September 1, 2024 If the Department of Education has questions regarding this plan, please call Jenae Schmidt at 651-696-6214.
FAC accepted this audit on December 11, 2023 — management decision was due June 11, 2024.
During our testing, we noted 10 of the 40 students tested had an applied date outside of the 15 day requirement to be applied to the student account. Questioned Costs: None reported Context: During our testing, it was noted the College had a password issue that resulted in delayed reporting. Cause: The College was unable to meet the requirement that disbursements made to students must be reported to COD within 15 days of the disbursement date due to a password issue. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat Finding: No Recommendation: We recommend the College evaluate the circumstances that delayed reporting disbursements to COD to ensure that it will not happen again. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster Assistance Listing Number: 84.038, 84.268, 84.033, 84.007, 84.063 Award Period: June 1, 2022 to May 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Other matter Criteria or Specific Requirement: The Department of Education requires the College to report the disbursement dates and amounts to the Common Origination and Disbursement (COD) system within 15 days of disbursing Pell (34 CFR 690.83(b)(2) and Direct Loan (34 CFR 685.309) funds to a student. Condition: During our testing, we noted 10 of the 40 students tested had an applied date outside of the 15 day requirement to be applied to the student account. Questioned Costs: None reported Context: During our testing, it was noted the College had a password issue that resulted in delayed reporting. Cause: The College was unable to meet the requirement that disbursements made to students must be reported to COD within 15 days of the disbursement date due to a password issue. Effect: Students interest accrues based on disbursement date reported to COD for Direct Loan disbursements, thus interest calculation could be skewed due to the discrepancy in disbursement dates reported. Repeat Finding: No Recommendation: We recommend the College evaluate the circumstances that delayed reporting disbursements to COD to ensure that it will not happen again. Views of Responsible Officials: There is no disagreement with the audit finding.
Department of Education Macalester College respectfully submits the following corrective action plan for the year ended May 31, 2023. Audit period: June 01, 2022 – May 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no findings in the current year that require corrective action plan. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF EDUCATION 2023-001 Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.007, 84.063 Recommendation: We recommend the College evaluate the circumstances that delayed reporting disbursements to COD to ensure that it will not happen again. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We experienced a malfunction in our reporting software and were not aware of the issue until after the reporting deadline. We now have procedures in place whereby we confirm that COD has received the file once we have submitted it. Name(s) of the contact person(s) responsible for corrective action: Jenae Schmidt Planned completion date for corrective action plan: Implemented in November 2022. If the Department of Education has questions regarding this plan, please call Jenae Schmidt at 651-696-6214.
FAC accepted this audit on November 9, 2022 — management decision was due May 9, 2023.
FAC accepted this audit on August 23, 2022 — management decision was due February 23, 2023.
During our testing, we noted that the change in Vice President of Administration and Finance was not reported timely to the Department of Education. Questioned Costs: None Context: During our testing, we noted that the change in Vice President of Administration and Finance was not reported timely to the Department of Education. Cause: The College was late updating the ECAR during the transition process for the Vice President of Administration and Finance. Effect: The College 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 College 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.
Show full finding ▾Hide full finding ▴2021?001 Eligibility Certification Approval Report (ECAR) Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster CFDA Numbers: Student Financial Assistance Cluster Award Period: June 1, 2020 to May 31, 2021 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 College. Condition: During our testing, we noted that the change in Vice President of Administration and Finance was not reported timely to the Department of Education. Questioned Costs: None Context: During our testing, we noted that the change in Vice President of Administration and Finance was not reported timely to the Department of Education. Cause: The College was late updating the ECAR during the transition process for the Vice President of Administration and Finance. Effect: The College 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 College 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.
2021-001 Eligibility Certification Approval Report (ECAR) Recommendation: We recommend the College review its reporting procedures surrounding updating the ECAR to ensure reporting is accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will continue to update the ECAR on an annual basis. For changes in leadership, the College will update the ECAR within 10 days. Name of the contact person responsible for corrective action: Jenae Schmidt Planned completion date for corrective action plan: The ECAR as updated on June 22, 2022
FAC accepted this audit on November 2, 2020 — management decision was due May 2, 2021.
FAC accepted this audit on November 1, 2019 — management decision was due May 1, 2020.
During our testing, we noted that two student employee timecards had not been approved by the direct supervisor, and that one time and effort report was not obtained from the principal investigator until the audit had been performed. Questioned costs: None reported Context: Selected 19 payroll items to test. Cause: Timesheet approvals were not performed by supervisors with direct knowledge of work performed. However, the payroll department approved them to process payroll. One Time and Effort report had not been obtained prior to the beginning of fieldwork for the audit. Effect: Controls are not in place such that errors could be made in charging of payroll costs to the grant. Repeat Finding: No Recommendation: We recommend the College carefully reviews procedures for obtaining Time and approvals on timesheets. Views of responsible officials: There is no disagreement with an audit finding.
Show full finding ▾Hide full finding ▴2019 ? 001 Federal agency: National Science Foundation, U.S. Department of Health and Human Services, National Aeronautics and Space Administration, U.S. Department of the Interior Federal program title: Research and Development Cluster CFDA Number: 47.049, 47.050, 47.070, 47.074, 47.075, 93.855, 93.859, 43.008, 43.001, 15.807 Award Period: June 1, 2018 to May 31, 2019 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Per subsection 200.430 of the Uniform Guidance, charges for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: During our testing, we noted that two student employee timecards had not been approved by the direct supervisor, and that one time and effort report was not obtained from the principal investigator until the audit had been performed. Questioned costs: None reported Context: Selected 19 payroll items to test. Cause: Timesheet approvals were not performed by supervisors with direct knowledge of work performed. However, the payroll department approved them to process payroll. One Time and Effort report had not been obtained prior to the beginning of fieldwork for the audit. Effect: Controls are not in place such that errors could be made in charging of payroll costs to the grant. Repeat Finding: No Recommendation: We recommend the College carefully reviews procedures for obtaining Time and approvals on timesheets. Views of responsible officials: There is no disagreement with an audit finding.
Department of Health and Human Services Macalester College respectfully submits the following corrective action plan for the year ended May 31, 2019. Audit period: Jun 1,2018 through May 31, 2019 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT No financial statement findings were reported. FINDINGS - FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2019-001 Research & Development Cluster - CFDA No. 47.049, 47.050, 47.070, 47.074, 47.075, 93.855, 9.859, 43.008, 43.001, 15.807 Recommendation: We recommend the College carefully reviews its procedures for obtaining time and effort reports and proper approvals on timesheets. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has amended its policies for obtaining time and effort reports so that they are obtained in a timely manner. It has also amended its policies for obtaining proper approvals on timesheets so that timesheets are approved by principal investigators in a timely manner. Name of the contact person responsible for corrective action: Dave Berglund, Director of Accounting Planned completion date for corrective action plan: September 30, 2019 If the Department of Health and Human Services has questions regarding this plan, please call Dave Berglund at (651) 696-6234.
FAC accepted this audit on November 19, 2018 — management decision was due May 19, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on October 19, 2017 — management decision was due April 19, 2018.
FAC accepted this audit on November 1, 2016 — management decision was due May 1, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2015-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Minnesota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
