Audit 327259

FY End
2024-06-30
Total Expended
$15.67M
Findings
8
Programs
6
Organization: Art Center College of Design (CA)
Year: 2024 Accepted: 2024-11-05
Auditor: Moss Adams LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
504665 2024-001 Significant Deficiency - N
504666 2024-001 Significant Deficiency - N
504667 2024-001 Significant Deficiency - N
504668 2024-001 Significant Deficiency - N
1081107 2024-001 Significant Deficiency - N
1081108 2024-001 Significant Deficiency - N
1081109 2024-001 Significant Deficiency - N
1081110 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.268 Federal Direct Student Loans $11.75M Yes 1
84.063 Federal Pell Grant Program $3.17M Yes 1
84.033 Federal Work-Study Program $369,616 Yes 1
84.007 Federal Supplemental Educational Opportunity Grants $341,344 Yes 1
45.024 Irb Safe & Sound Arts $25,000 - 0
45.312 Reimagining Access: Inclusive Technology Design for Archives and Special Collections $5,515 - 0

Contacts

Name Title Type
H14MY7ENHRT1 Lina Dease Auditee
6263962328 Melissa Harman Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Presentation Accounting Policies: Note 2 – Summary of Significant 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. De Minimis Rate Used: N Rate Explanation: The College has elected not to use the 10% de minimis indirect cost rate as covered in 2 CFR 200.414. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Art Center College of Design (the College), under programs of the federal government for the year ended June 30, 2024. 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 College, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the College.

Finding Details

Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(c): For a student who ceases attendance at an institution that is not required to take attendance, the students’ withdrawal date is: (v) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (vi) if a student takes a leave of absence that does not meet the requirements of an approved leave of absence, the date that the student began the leave of absence. Condition/context – A sample of 70 federal aid recipient students were selected from system-generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2023-2024 academic year. The enrollment information and withdrawal, address change, or graduation date per Art Center’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Of the 70 students who had a change in address, graduated, or withdrew, 5 withdrawn students had an incorrect effective date reported to NSLDS. Cause – For students who did not return from an approved leave of absence or those that took a leave of absence that did not meet the requirements of an approved leave of absence, predominantly being leaves of absences in excess of 180 days in any 12-month period, Art Center did not consistently report to the NSLDS the effective date of the withdrawal as the date the student began the leave of absence. Effect – The NSLDS database did not include accurate information for when the student was considered to be withdrawn from Art Center. This information is utilized by ED, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Repeat finding – This is not a repeat finding. Recommendation – We recommend Art Center establishes a formal policy requiring students who do not return from an approved leave of absence, or students who begin a leave of absence planned to span more than 180 days in any 12-month period, be immediately reported to the NSLDS as a withdrawn student effective the date their leave of absence began. Views of responsible officials and planned corrective actions – Art Center management acknowledges that some incorrect Enrollment Reporting data were transmitted through the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). However, this error was not due to any insufficiencies in ArtCenter’s policies; rather, it was due to a technical misunderstanding regarding which data fields are extracted for NSC reporting. More specifically, if a student takes a second Leave of Absence (LOA), it had been ArtCenter’s practice to record the student’s actual last date of attendance in the “Last Date of Attendance” field on the Student Hiatus Summary screen in Colleague, but the file that NSC requires schools to use to extract reporting data does not pull data from this field; as a result, the resulting reported information was inaccurate. Art Center now will modify its process to record the date of a student’s first LOA in the “Start Date” field for the second LOA so that the correct data will be extracted and submitted to NSC. Art Center also will be conducting appropriate testing to ensure the adequacy of this process modification.
Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(c): For a student who ceases attendance at an institution that is not required to take attendance, the students’ withdrawal date is: (v) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (vi) if a student takes a leave of absence that does not meet the requirements of an approved leave of absence, the date that the student began the leave of absence. Condition/context – A sample of 70 federal aid recipient students were selected from system-generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2023-2024 academic year. The enrollment information and withdrawal, address change, or graduation date per Art Center’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Of the 70 students who had a change in address, graduated, or withdrew, 5 withdrawn students had an incorrect effective date reported to NSLDS. Cause – For students who did not return from an approved leave of absence or those that took a leave of absence that did not meet the requirements of an approved leave of absence, predominantly being leaves of absences in excess of 180 days in any 12-month period, Art Center did not consistently report to the NSLDS the effective date of the withdrawal as the date the student began the leave of absence. Effect – The NSLDS database did not include accurate information for when the student was considered to be withdrawn from Art Center. This information is utilized by ED, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Repeat finding – This is not a repeat finding. Recommendation – We recommend Art Center establishes a formal policy requiring students who do not return from an approved leave of absence, or students who begin a leave of absence planned to span more than 180 days in any 12-month period, be immediately reported to the NSLDS as a withdrawn student effective the date their leave of absence began. Views of responsible officials and planned corrective actions – Art Center management acknowledges that some incorrect Enrollment Reporting data were transmitted through the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). However, this error was not due to any insufficiencies in ArtCenter’s policies; rather, it was due to a technical misunderstanding regarding which data fields are extracted for NSC reporting. More specifically, if a student takes a second Leave of Absence (LOA), it had been ArtCenter’s practice to record the student’s actual last date of attendance in the “Last Date of Attendance” field on the Student Hiatus Summary screen in Colleague, but the file that NSC requires schools to use to extract reporting data does not pull data from this field; as a result, the resulting reported information was inaccurate. Art Center now will modify its process to record the date of a student’s first LOA in the “Start Date” field for the second LOA so that the correct data will be extracted and submitted to NSC. Art Center also will be conducting appropriate testing to ensure the adequacy of this process modification.
Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(c): For a student who ceases attendance at an institution that is not required to take attendance, the students’ withdrawal date is: (v) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (vi) if a student takes a leave of absence that does not meet the requirements of an approved leave of absence, the date that the student began the leave of absence. Condition/context – A sample of 70 federal aid recipient students were selected from system-generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2023-2024 academic year. The enrollment information and withdrawal, address change, or graduation date per Art Center’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Of the 70 students who had a change in address, graduated, or withdrew, 5 withdrawn students had an incorrect effective date reported to NSLDS. Cause – For students who did not return from an approved leave of absence or those that took a leave of absence that did not meet the requirements of an approved leave of absence, predominantly being leaves of absences in excess of 180 days in any 12-month period, Art Center did not consistently report to the NSLDS the effective date of the withdrawal as the date the student began the leave of absence. Effect – The NSLDS database did not include accurate information for when the student was considered to be withdrawn from Art Center. This information is utilized by ED, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Repeat finding – This is not a repeat finding. Recommendation – We recommend Art Center establishes a formal policy requiring students who do not return from an approved leave of absence, or students who begin a leave of absence planned to span more than 180 days in any 12-month period, be immediately reported to the NSLDS as a withdrawn student effective the date their leave of absence began. Views of responsible officials and planned corrective actions – Art Center management acknowledges that some incorrect Enrollment Reporting data were transmitted through the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). However, this error was not due to any insufficiencies in ArtCenter’s policies; rather, it was due to a technical misunderstanding regarding which data fields are extracted for NSC reporting. More specifically, if a student takes a second Leave of Absence (LOA), it had been ArtCenter’s practice to record the student’s actual last date of attendance in the “Last Date of Attendance” field on the Student Hiatus Summary screen in Colleague, but the file that NSC requires schools to use to extract reporting data does not pull data from this field; as a result, the resulting reported information was inaccurate. Art Center now will modify its process to record the date of a student’s first LOA in the “Start Date” field for the second LOA so that the correct data will be extracted and submitted to NSC. Art Center also will be conducting appropriate testing to ensure the adequacy of this process modification.
Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(c): For a student who ceases attendance at an institution that is not required to take attendance, the students’ withdrawal date is: (v) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (vi) if a student takes a leave of absence that does not meet the requirements of an approved leave of absence, the date that the student began the leave of absence. Condition/context – A sample of 70 federal aid recipient students were selected from system-generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2023-2024 academic year. The enrollment information and withdrawal, address change, or graduation date per Art Center’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Of the 70 students who had a change in address, graduated, or withdrew, 5 withdrawn students had an incorrect effective date reported to NSLDS. Cause – For students who did not return from an approved leave of absence or those that took a leave of absence that did not meet the requirements of an approved leave of absence, predominantly being leaves of absences in excess of 180 days in any 12-month period, Art Center did not consistently report to the NSLDS the effective date of the withdrawal as the date the student began the leave of absence. Effect – The NSLDS database did not include accurate information for when the student was considered to be withdrawn from Art Center. This information is utilized by ED, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Repeat finding – This is not a repeat finding. Recommendation – We recommend Art Center establishes a formal policy requiring students who do not return from an approved leave of absence, or students who begin a leave of absence planned to span more than 180 days in any 12-month period, be immediately reported to the NSLDS as a withdrawn student effective the date their leave of absence began. Views of responsible officials and planned corrective actions – Art Center management acknowledges that some incorrect Enrollment Reporting data were transmitted through the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). However, this error was not due to any insufficiencies in ArtCenter’s policies; rather, it was due to a technical misunderstanding regarding which data fields are extracted for NSC reporting. More specifically, if a student takes a second Leave of Absence (LOA), it had been ArtCenter’s practice to record the student’s actual last date of attendance in the “Last Date of Attendance” field on the Student Hiatus Summary screen in Colleague, but the file that NSC requires schools to use to extract reporting data does not pull data from this field; as a result, the resulting reported information was inaccurate. Art Center now will modify its process to record the date of a student’s first LOA in the “Start Date” field for the second LOA so that the correct data will be extracted and submitted to NSC. Art Center also will be conducting appropriate testing to ensure the adequacy of this process modification.
Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(c): For a student who ceases attendance at an institution that is not required to take attendance, the students’ withdrawal date is: (v) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (vi) if a student takes a leave of absence that does not meet the requirements of an approved leave of absence, the date that the student began the leave of absence. Condition/context – A sample of 70 federal aid recipient students were selected from system-generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2023-2024 academic year. The enrollment information and withdrawal, address change, or graduation date per Art Center’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Of the 70 students who had a change in address, graduated, or withdrew, 5 withdrawn students had an incorrect effective date reported to NSLDS. Cause – For students who did not return from an approved leave of absence or those that took a leave of absence that did not meet the requirements of an approved leave of absence, predominantly being leaves of absences in excess of 180 days in any 12-month period, Art Center did not consistently report to the NSLDS the effective date of the withdrawal as the date the student began the leave of absence. Effect – The NSLDS database did not include accurate information for when the student was considered to be withdrawn from Art Center. This information is utilized by ED, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Repeat finding – This is not a repeat finding. Recommendation – We recommend Art Center establishes a formal policy requiring students who do not return from an approved leave of absence, or students who begin a leave of absence planned to span more than 180 days in any 12-month period, be immediately reported to the NSLDS as a withdrawn student effective the date their leave of absence began. Views of responsible officials and planned corrective actions – Art Center management acknowledges that some incorrect Enrollment Reporting data were transmitted through the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). However, this error was not due to any insufficiencies in ArtCenter’s policies; rather, it was due to a technical misunderstanding regarding which data fields are extracted for NSC reporting. More specifically, if a student takes a second Leave of Absence (LOA), it had been ArtCenter’s practice to record the student’s actual last date of attendance in the “Last Date of Attendance” field on the Student Hiatus Summary screen in Colleague, but the file that NSC requires schools to use to extract reporting data does not pull data from this field; as a result, the resulting reported information was inaccurate. Art Center now will modify its process to record the date of a student’s first LOA in the “Start Date” field for the second LOA so that the correct data will be extracted and submitted to NSC. Art Center also will be conducting appropriate testing to ensure the adequacy of this process modification.
Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(c): For a student who ceases attendance at an institution that is not required to take attendance, the students’ withdrawal date is: (v) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (vi) if a student takes a leave of absence that does not meet the requirements of an approved leave of absence, the date that the student began the leave of absence. Condition/context – A sample of 70 federal aid recipient students were selected from system-generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2023-2024 academic year. The enrollment information and withdrawal, address change, or graduation date per Art Center’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Of the 70 students who had a change in address, graduated, or withdrew, 5 withdrawn students had an incorrect effective date reported to NSLDS. Cause – For students who did not return from an approved leave of absence or those that took a leave of absence that did not meet the requirements of an approved leave of absence, predominantly being leaves of absences in excess of 180 days in any 12-month period, Art Center did not consistently report to the NSLDS the effective date of the withdrawal as the date the student began the leave of absence. Effect – The NSLDS database did not include accurate information for when the student was considered to be withdrawn from Art Center. This information is utilized by ED, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Repeat finding – This is not a repeat finding. Recommendation – We recommend Art Center establishes a formal policy requiring students who do not return from an approved leave of absence, or students who begin a leave of absence planned to span more than 180 days in any 12-month period, be immediately reported to the NSLDS as a withdrawn student effective the date their leave of absence began. Views of responsible officials and planned corrective actions – Art Center management acknowledges that some incorrect Enrollment Reporting data were transmitted through the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). However, this error was not due to any insufficiencies in ArtCenter’s policies; rather, it was due to a technical misunderstanding regarding which data fields are extracted for NSC reporting. More specifically, if a student takes a second Leave of Absence (LOA), it had been ArtCenter’s practice to record the student’s actual last date of attendance in the “Last Date of Attendance” field on the Student Hiatus Summary screen in Colleague, but the file that NSC requires schools to use to extract reporting data does not pull data from this field; as a result, the resulting reported information was inaccurate. Art Center now will modify its process to record the date of a student’s first LOA in the “Start Date” field for the second LOA so that the correct data will be extracted and submitted to NSC. Art Center also will be conducting appropriate testing to ensure the adequacy of this process modification.
Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(c): For a student who ceases attendance at an institution that is not required to take attendance, the students’ withdrawal date is: (v) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (vi) if a student takes a leave of absence that does not meet the requirements of an approved leave of absence, the date that the student began the leave of absence. Condition/context – A sample of 70 federal aid recipient students were selected from system-generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2023-2024 academic year. The enrollment information and withdrawal, address change, or graduation date per Art Center’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Of the 70 students who had a change in address, graduated, or withdrew, 5 withdrawn students had an incorrect effective date reported to NSLDS. Cause – For students who did not return from an approved leave of absence or those that took a leave of absence that did not meet the requirements of an approved leave of absence, predominantly being leaves of absences in excess of 180 days in any 12-month period, Art Center did not consistently report to the NSLDS the effective date of the withdrawal as the date the student began the leave of absence. Effect – The NSLDS database did not include accurate information for when the student was considered to be withdrawn from Art Center. This information is utilized by ED, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Repeat finding – This is not a repeat finding. Recommendation – We recommend Art Center establishes a formal policy requiring students who do not return from an approved leave of absence, or students who begin a leave of absence planned to span more than 180 days in any 12-month period, be immediately reported to the NSLDS as a withdrawn student effective the date their leave of absence began. Views of responsible officials and planned corrective actions – Art Center management acknowledges that some incorrect Enrollment Reporting data were transmitted through the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). However, this error was not due to any insufficiencies in ArtCenter’s policies; rather, it was due to a technical misunderstanding regarding which data fields are extracted for NSC reporting. More specifically, if a student takes a second Leave of Absence (LOA), it had been ArtCenter’s practice to record the student’s actual last date of attendance in the “Last Date of Attendance” field on the Student Hiatus Summary screen in Colleague, but the file that NSC requires schools to use to extract reporting data does not pull data from this field; as a result, the resulting reported information was inaccurate. Art Center now will modify its process to record the date of a student’s first LOA in the “Start Date” field for the second LOA so that the correct data will be extracted and submitted to NSC. Art Center also will be conducting appropriate testing to ensure the adequacy of this process modification.
Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance (See table in Schedule of Findings and Questioned Costs). Criteria – 34 CFR section 668.22(c): For a student who ceases attendance at an institution that is not required to take attendance, the students’ withdrawal date is: (v) if a student does not return from an approved leave of absence, the date that the institution determines the student began the leave of absence; or (vi) if a student takes a leave of absence that does not meet the requirements of an approved leave of absence, the date that the student began the leave of absence. Condition/context – A sample of 70 federal aid recipient students were selected from system-generated reports of students who graduated, reported a physical address change, withdrew, or dropped during the 2023-2024 academic year. The enrollment information and withdrawal, address change, or graduation date per Art Center’s records was compared to the information reported to the National Student Loan Data System (NSLDS) in order to determine if status changes were reported within the required timeframes. Of the 70 students who had a change in address, graduated, or withdrew, 5 withdrawn students had an incorrect effective date reported to NSLDS. Cause – For students who did not return from an approved leave of absence or those that took a leave of absence that did not meet the requirements of an approved leave of absence, predominantly being leaves of absences in excess of 180 days in any 12-month period, Art Center did not consistently report to the NSLDS the effective date of the withdrawal as the date the student began the leave of absence. Effect – The NSLDS database did not include accurate information for when the student was considered to be withdrawn from Art Center. This information is utilized by ED, the Direct Loan program, lenders, and other institutions to determine in-school status, deferment, and grace periods of student loans. Incorrect information could result in incorrect deferment, grace periods, billing, and repayment of student loans. Repeat finding – This is not a repeat finding. Recommendation – We recommend Art Center establishes a formal policy requiring students who do not return from an approved leave of absence, or students who begin a leave of absence planned to span more than 180 days in any 12-month period, be immediately reported to the NSLDS as a withdrawn student effective the date their leave of absence began. Views of responsible officials and planned corrective actions – Art Center management acknowledges that some incorrect Enrollment Reporting data were transmitted through the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). However, this error was not due to any insufficiencies in ArtCenter’s policies; rather, it was due to a technical misunderstanding regarding which data fields are extracted for NSC reporting. More specifically, if a student takes a second Leave of Absence (LOA), it had been ArtCenter’s practice to record the student’s actual last date of attendance in the “Last Date of Attendance” field on the Student Hiatus Summary screen in Colleague, but the file that NSC requires schools to use to extract reporting data does not pull data from this field; as a result, the resulting reported information was inaccurate. Art Center now will modify its process to record the date of a student’s first LOA in the “Start Date” field for the second LOA so that the correct data will be extracted and submitted to NSC. Art Center also will be conducting appropriate testing to ensure the adequacy of this process modification.