Finding 1177815 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-10
Audit: 391175
Organization: Antioch College Corporation (OH)

AI Summary

  • Core Issue: A student exceeded the allowed limit for subsidized loans, indicating a gap in internal controls.
  • Impacted Requirements: Compliance with federal loan limits for dependent ($31,000) and independent ($57,500) undergraduate students.
  • Recommended Follow-Up: Implement checks to compare loan balances in financial aid software with the National Student Loan Data System before approving new loans.

Finding Text

Finding 2025-002 - Significant Deficiency in Internal Control Over Compliance - Student Financial Aid Cluster Eligibility - Student Loan Limits Criteria: Aggregate loan limits are $31,000 for dependent undergraduate students and $57,500 for independent undergraduate students, of which only $23,000 may be subsidized. Condition: One undergraduate student had aggregate subsidized loans over the aggregate limit. Cause: This overage was not flagged by the Financial Aid Department. Effect or potential effect: Possible effect is that students may receive more subsidized loans than they are eligible for. Recommendation: Ensure controls are implemented to review aggregate outstanding direct loan balances maintained in the financial aid software are compared to the National Student Loan Data System to ensure applicable loan limits are being followed before processing additional direct loans. Views of responsible officials: See attached.

Corrective Action Plan

Finding 2025-002 - Significant Deficiency in Internal Control over Compliance - Student Financial Condition Found: One undergraduate student had aggregate subsidized loans over the aggregate limit. Corrective Action Plan: Previously, Antioch College utilized loan history data from Free Application for Federal Student Aid (FAFSA). FAFSA data was utilized because National Student Loan Data System (NSLDS) loan history data was not always available when Antioch College prepared financial aid award letters. Due to the potential loan history discrepancies between data reported via FAFSA versus NSLDS, at the start of each academic year, Antioch College now uses NSLDS data to update loan history of each student to ensure Antioch College has the correct loan balances for each student. This procedural change was put into effect with the start of the 2025-2026 academic year. Person Responsible for Corrective Action Plan Implementation: Director of Financial Aid

Categories

Student Financial Aid Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1177814 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.063 FEDERAL PELL GRANT PROGRAM $492,598
84.268 FEDERAL DIRECT STUDENT LOANS $414,390
84.033 FEDERAL WORK-STUDY PROGRAM $299,908
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $32,711