FAC Explorer

Audit 395313

FY End
2025-06-30
Total Expended
$69.04M
Findings
5
Programs
14
Organization: Antioch University (OH)
Year: 2025 Accepted: 2026-03-27
Auditor: RSM US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1191134 2025-001 Material Weakness Yes N
1191135 2025-001 Material Weakness Yes N
1191136 2025-001 Material Weakness Yes N
1191137 2025-001 Material Weakness Yes N
1191138 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.268 FEDERAL DIRECT STUDENT LOANS $65.75M Yes 1
84.033 FEDERAL WORK-STUDY PROGRAM $1.15M Yes 1
84.063 FEDERAL PELL GRANT PROGRAM $748,200 Yes 1
93.191 GRADUATE PSYCHOLOGY EDUCATION $423,024 Yes 0
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $375,123 Yes 1
93.732 MENTAL AND BEHAVIORAL HEALTH EDUCATION AND TRAINING GRANTS $319,644 Yes 0
94.013 AMERICORPS VOLUNTEERS IN SERVICE TO AMERICA 94.013 $80,909 Yes 0
66.950 NATIONAL ENVIRONMENTAL EDUCATION TRAINING PROGRAM $65,371 Yes 0
10.684 INTERNATIONAL FORESTRY PROGRAMS $53,591 Yes 0
47.083 INTEGRATIVE ACTIVITIES $43,583 Yes 0
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $15,088 Yes 1
15.945 COOPERATIVE RESEARCH AND TRAINING PROGRAMS – RESOURCES OF THE NATIONAL PARK SYSTEM $7,893 Yes 0
93.104 COMPREHENSIVE COMMUNITY MENTAL HEALTH SERVICES FOR CHILDREN WITH SERIOUS EMOTIONAL DISTURBANCES (SED) $3,364 Yes 0
11.431 CLIMATE AND ATMOSPHERIC RESEARCH $1,703 Yes 0

Contacts

Name Title Type
NGCKFNEEYJL5 James Hyatt Auditee
9377691304 David Andrews Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Coalition for the Common Good dba Antioch University (the University) under programs of the federal government for the year ended June 30, 2025. 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.
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. The University has elected not to use the 10 percent de minimis indirect cost rate for awards prior to October 1, 2024 nor the 15 percent de minimis rate for awards after October 1, 2024 as allowed under the Uniform Guidance.
The University participates in the Federal Direct Student Loan Program, including Federal Subsidized 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, 2025. 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 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, 2025.

Finding Details

Finding 2025-001
Finding 2025-001 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063, 84.033, 84.007, 84.379, 84.268 Federal Agency: Department of Education Award Year: 2025 Criteria: The University is required to ensure proper controls are present 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 our sample of 25 whose withdraw date was reported to National Student Loan Data System (NSLDS) as the day after the withdraw began. We also identified 2 students whose withdraw date was reported as the end of the semester in which the student was attending and 1 student whose withdraw date did not correlate with the last date of attendance. 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 time frame. 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: Yes 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. Views of responsible individuals: Management concurs with and will implement the recommendation. See corrective action plan on pages 40-41.