FAC Explorer

Audit 300356

FY End
2023-06-30
Total Expended
$66.36M
Findings
8
Programs
17
Organization: Antioch University (OH)
Year: 2023 Accepted: 2024-03-29
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
389355 2023-001 Significant Deficiency - N
389356 2023-002 Significant Deficiency - N
389357 2023-001 Significant Deficiency - N
389358 2023-002 Significant Deficiency - N
965797 2023-001 Significant Deficiency - N
965798 2023-002 Significant Deficiency - N
965799 2023-001 Significant Deficiency - N
965800 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $62.79M Yes 2
84.033 Federal Work-Study Program $995,977 Yes 0
84.063 Federal Pell Grant Program $697,773 Yes 2
84.007 Federal Supplemental Educational Opportunity Grants $608,106 Yes 0
93.191 Graduate Psychology Education Program and Patient Navigator and Chronic Disease Prevention Program $443,369 - 0
93.732 Mental and Behavioral Health Education and Training Grants $270,229 - 0
84.425M Education Stablization Fund $240,034 Yes 0
45.313 Laura Bush 21st Century Librarian Program $114,497 - 0
66.950 National Environmental Education Training Program $55,721 - 0
11.431 Climate and Atmospheric Research $54,654 - 0
94.013 Americorps Volunteers in Service to America $51,633 - 0
15.945 Cooperative Research and Training Programs Ð Resources of the National Park System $13,709 - 0
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $6,750 - 0
10.102 Emergency Forest Restoration Program $5,419 - 0
10.684 International Forestry Programs $4,612 - 0
15.634 State Wildlife Grants $4,502 - 0
45.129 Promotion of the Humanities_federal/state Partnership $1,576 - 0

Contacts

Name Title Type
NGCKFNEEYJL5 Allan Gozum Auditee
9377691304 David Andrews Auditor
No contacts on file

Notes to SEFA

Title: Note 1. 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, where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The University has elected not to exercise its option to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Antioch University (the University) 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 Title 2 U.S. Code of Federal Regulations 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, changes in net assets, or cash flows of the University.
Title: Note 2. Summary of Significant Accounting Policies for Federal Award Expenditures 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, where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The University has elected not to exercise its option to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. 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, where in certain types of expenditures are not allowable or are limited as to reimbursement.The University has elected not to exercise its option to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3. Federal Direct Student 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, where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The University has elected not to exercise its option to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The University participates in the Federal Direct Student Loan Program, including Federal Subsizied Stafford Loans, Federal Unsubsidized Stafford Loans and Federal Parent Loans for Undergraduate Students. Expenditures include new loans processed for students during the year ended June 30, 2023. The University is responsible only for the performance of certain administrative duties with respect to the Federally Guaranteed Student Loan Programs and, accordingly, balances and transactions relating to the loan programs are not included in the University's basic financial statements. Therefore, it is not practical to determine the balance of loans outstanding to students and former students of the University at June 30, 2023.
Title: Note 4. Federal 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, where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The University has elected not to exercise its option to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The University liquidated its Federal Perkins Revolving Loan Fund at the direction of the Department of Education (DOE) during 2022. The liquidation involved the University assigning all eligible outstanding loans to the DOE and the remittance of federal share of remaining Perkins cash assets to the DOE. During fiscal 2024, the DOE has finished their closeout of the Perkins program.

Finding Details

Finding 2023-001
Finding 2023-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2023 Criteria: The University is required to implement procedures to appropriately administer funding under the Student Financial Assistance Cluster to return Title IV funds in the appropriate time required by regulations. Condition: During the course of our testing, we identified one student from a sample of seven whose return of Title IV aid was not calculated and returned in the appropriate time required. Additionally, we identified two students from a sample of seven whose Title IV refunds were not calculated correctly. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did not operate properly to refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to return aid properly to the students. Questioned Costs: None Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Corrective Action Plan: See page 40 for Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2023 Criteria: The University is required to report enrollment information accurately and on a timely basis as required through specific regulations at 34 CFR 685.309(b). Condition: During the course of our special tests and provisions, we identified 3 students from a sample of 25 where the number of days between the enrollment change and reporting to National Student Loan Data System (NSLDS) was not within the required 60 days. We also identified 6 students from our sample of 25 who were reported as withdrawn instead of as graduated. Additionally, we identified 2 students from our sample of 25 whose program start date did not agree to the University’s records. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did operate properly for the University to notify NSLDS accurately and within the required timeframe. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to report enrollment status changes accurately and timely. Questioned Costs: None Repeat Finding: No Recommendations: The University should evaluate sufficiency of current procedures to ensure that all status changes are reported in a timely and accurate manner for students who receive federal loans. Corrective Action Plan: See page 40 for Corrective Action Plan.
Finding 2023-001
Finding 2023-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2023 Criteria: The University is required to implement procedures to appropriately administer funding under the Student Financial Assistance Cluster to return Title IV funds in the appropriate time required by regulations. Condition: During the course of our testing, we identified one student from a sample of seven whose return of Title IV aid was not calculated and returned in the appropriate time required. Additionally, we identified two students from a sample of seven whose Title IV refunds were not calculated correctly. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did not operate properly to refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to return aid properly to the students. Questioned Costs: None Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Corrective Action Plan: See page 40 for Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2023 Criteria: The University is required to report enrollment information accurately and on a timely basis as required through specific regulations at 34 CFR 685.309(b). Condition: During the course of our special tests and provisions, we identified 3 students from a sample of 25 where the number of days between the enrollment change and reporting to National Student Loan Data System (NSLDS) was not within the required 60 days. We also identified 6 students from our sample of 25 who were reported as withdrawn instead of as graduated. Additionally, we identified 2 students from our sample of 25 whose program start date did not agree to the University’s records. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did operate properly for the University to notify NSLDS accurately and within the required timeframe. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to report enrollment status changes accurately and timely. Questioned Costs: None Repeat Finding: No Recommendations: The University should evaluate sufficiency of current procedures to ensure that all status changes are reported in a timely and accurate manner for students who receive federal loans. Corrective Action Plan: See page 40 for Corrective Action Plan.
Finding 2023-001
Finding 2023-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2023 Criteria: The University is required to implement procedures to appropriately administer funding under the Student Financial Assistance Cluster to return Title IV funds in the appropriate time required by regulations. Condition: During the course of our testing, we identified one student from a sample of seven whose return of Title IV aid was not calculated and returned in the appropriate time required. Additionally, we identified two students from a sample of seven whose Title IV refunds were not calculated correctly. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did not operate properly to refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to return aid properly to the students. Questioned Costs: None Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Corrective Action Plan: See page 40 for Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2023 Criteria: The University is required to report enrollment information accurately and on a timely basis as required through specific regulations at 34 CFR 685.309(b). Condition: During the course of our special tests and provisions, we identified 3 students from a sample of 25 where the number of days between the enrollment change and reporting to National Student Loan Data System (NSLDS) was not within the required 60 days. We also identified 6 students from our sample of 25 who were reported as withdrawn instead of as graduated. Additionally, we identified 2 students from our sample of 25 whose program start date did not agree to the University’s records. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did operate properly for the University to notify NSLDS accurately and within the required timeframe. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to report enrollment status changes accurately and timely. Questioned Costs: None Repeat Finding: No Recommendations: The University should evaluate sufficiency of current procedures to ensure that all status changes are reported in a timely and accurate manner for students who receive federal loans. Corrective Action Plan: See page 40 for Corrective Action Plan.
Finding 2023-001
Finding 2023-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2023 Criteria: The University is required to implement procedures to appropriately administer funding under the Student Financial Assistance Cluster to return Title IV funds in the appropriate time required by regulations. Condition: During the course of our testing, we identified one student from a sample of seven whose return of Title IV aid was not calculated and returned in the appropriate time required. Additionally, we identified two students from a sample of seven whose Title IV refunds were not calculated correctly. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did not operate properly to refund students with Federal Direct loans or Pell grants. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to return aid properly to the students. Questioned Costs: None Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Corrective Action Plan: See page 40 for Corrective Action Plan.
Finding 2023-002
Finding 2023-002 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2023 Criteria: The University is required to report enrollment information accurately and on a timely basis as required through specific regulations at 34 CFR 685.309(b). Condition: During the course of our special tests and provisions, we identified 3 students from a sample of 25 where the number of days between the enrollment change and reporting to National Student Loan Data System (NSLDS) was not within the required 60 days. We also identified 6 students from our sample of 25 who were reported as withdrawn instead of as graduated. Additionally, we identified 2 students from our sample of 25 whose program start date did not agree to the University’s records. Cause: Administrative oversight by personnel in reporting the status accurately and timely did not operate as designed. Context: Controls did operate properly for the University to notify NSLDS accurately and within the required timeframe. Effect: The University has not complied with certain requirements of FSA Handbook and Federal Code of Regulations to report enrollment status changes accurately and timely. Questioned Costs: None Repeat Finding: No Recommendations: The University should evaluate sufficiency of current procedures to ensure that all status changes are reported in a timely and accurate manner for students who receive federal loans. Corrective Action Plan: See page 40 for Corrective Action Plan.