FAC Explorer

Finding 1124054 (2024-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351778
Organization: Antioch University (OH)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The University failed to report enrollment changes for some students within the required 60-day timeframe.
  • Impacted Requirements: This finding violates regulations outlined in 34 CFR 685.309(b) and the FSA Handbook.
  • Recommended Follow-Up: The University should review and improve its procedures to ensure timely and accurate reporting of student status changes.

Finding Text

Finding 2024-002 Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063 and 84.268 Federal Agency: Department of Education Award Year: 2024 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 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 3 students from our sample of 25 whose withdraw date was reported as the day after the withdraw began and 1 student whose withdraw date was reported as the end of the semester in which the student was attending. We also identified 2 students from our sample of 25 who was reported as withdrawn instead of graduated. 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: 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 page 39-42.

Categories

Special Tests & Provisions Student Financial Aid Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 547609 2024-001
    Significant Deficiency Repeat
  • 547610 2024-002
    Significant Deficiency Repeat
  • 547611 2024-001
    Significant Deficiency Repeat
  • 547612 2024-002
    Significant Deficiency Repeat
  • 1124051 2024-001
    Significant Deficiency Repeat
  • 1124052 2024-002
    Significant Deficiency Repeat
  • 1124053 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 Federal Direct Student Loans $66.31M
84.033 Federal Work-Study Program $1.04M
84.063 Federal Pell Grant Program $650,309
93.191 Graduate Psychology Education $452,605
84.007 Federal Supplemental Educational Opportunity Grants $392,781
93.732 Mental and Behavioral Health Education and Training Grants $391,635
94.013 Americorps Volunteers in Service to America 94.013 $83,679
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $79,183
10.684 International Forestry Programs $43,030
45.313 Laura Bush 21st Century Librarian Program $39,283
66.950 National Environmental Education Training Program $34,981
11.431 Climate and Atmospheric Research $34,076
15.945 Cooperative Research and Training Programs – Resources of the National Park System $15,784
84.379 Teacher Education Assistance for College and Higher Education Grants (teach Grants) $3,772