Finding 547610 (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 We also identified 2 students from our sample of 25 who was reported as withdrawn instead of graduated.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.

Corrective Action Plan

2. Identifying Number: 2024-002: Enrollment Reporting Finding: 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 withdrawal date was reported as the day after the withdrawal began and 1 student whose withdrawal 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 were reported as withdrawn instead of graduated. Corrective Action Taken or Planned: Actions Taken The University has already taken corrective action on this finding. The issues raised were addressed in the following ways: number of days between the enrollment change and reporting was not within the required 60 days Graduate File Corrections: We discovered (Fall 2023) an error in the reporting of graduates, despite timely reporting via Degree Verify. Upon this discovery, we met with the National Student Clearinghouse (NSC) to determine the cause of the issue and how to correct it. We learned that students with enrollment in more than one program, or where the program reported did not match the program on record with NSC, were not being properly processed with a G status via the Degree Verify submissions. We were informed that this is common for institutions where students may be enrolled in more than one program at a time. We were advised by NSC to submit a “Graduates only” file, in addition to the Degree Verify file submission. Upon discovering this, we submitted Graduates only files for branches 02, 03, 04, 05, 80, 82, 84, and 97, for all terms for 2020, 2021, 2022, and 2023 beginning in December 2023 and ending in April 2024. We worked through these submissions with NSC, and incorrect withdrawn statuses were corrected to graduated statuses. Antioch’s enrollment reporting process has been updated to include a monthly submission of a graduates only file in addition to degree verify file monthly submission. The University has experienced changes in staffing for personnel involved in enrollment reporting. The person previously in charge of Enrollment Reporting retired on 02/29/24. He was responsible for the enrollment reporting for the majority of this audit period, as well as the prior year. Antioch University hired a new Director of Records Administration with a primary responsibility for NSLDS reporting on 03/28/24. The University has implemented a comprehensive training plan, including improved documentation of procedures, increased clarity regarding the process for the necessity of error resolution, and a review of system processing to help reduce errors in reporting and increase efficiency. The review of current practice and improved procedures was in conjunction with consultants from AACRAO, NSC, Ellucian (the student information system company). Actions Planned The University plans for corrective action on this finding. This includes policy updates for withdrawal processing and implementation of internal audits. Withdraw date was reported as the day after the withdraw began. It has been the practice to process withdrawal requests in this way: When a student withdrawal is submitted, the notification date is considered the last date of active enrollment. The withdraw (W) status begins effective on the following date. This has not been raised as a finding in prior audits. This process will be updated (effective April 1, 2025) to follow 34 CFR 668.22(c). For withdrawal processing effective immediately, this process will be updated to start the withdrawal on the date the student provides official notification, rather than starting on the day following. This means the last date attended and the start of the withdrawal will be the same date. Per the CFR 668.22(c). the student's withdrawal date is—(ii) The date, as determined by the institution, that the student otherwise provided official notification to the institution, in writing or orally, of his or her intent to withdraw; For withdrawal processing effective at the end of the term, the effective date for the ‘W’ status is the final day of the term in which the student was last enrolled. Per the Withdrawal versus Graduation and Effective Dates section of the NSLDS Manual Nov 2022, p.23 - In the case of the student who completes a term and does not return for the next term, leaving the course of study uncompleted, the effective date for the ‘W’ status is the final day of the term in which the student was last enrolled. The policy and process will be updated and training will occur to begin this processing change effective April 1, 2025. Withdraw date was reported as the end of the semester in which the student was attending It has been the practice to process withdrawal requests in this way: When a student requests withdrawal but has completed courses, the grades are updated prior to processing the withdrawal request. The withdrawal is effective on the start date of the next term. This process will be updated (effective April 1, 2025) to follow 34 CFR 668.22(c) and the NSLDS Manual as outlined in the prior bullet point. For students withdrawing immediately from a term in which they’ve already completed one or more courses, the effective date for the ‘W’ status is the date AU is notified. However, they will only be dropped from courses still in progress. Completed courses cannot be withdrawn. The policy and process will be updated and training will occur to begin this processing change effective April 1, 2025. Reported as withdrawn instead of graduated The Grads Only submission did not return student records for 24SPTRI. We will need to review this with Ellucian to determine the issue. Once this is determined, we will re-run the submission for this term to update records. An internal audit process will be implemented to spot check 3-5 records on each submission for enrollment, grads only, or degree verify reporting. In addition, an audit report will be created to review 9 sample records on a quarterly basis from the current list of active students and the last two years of graduated and withdrawn students. The review will select 3 records from each status. An audit log will document these reviews. Person Responsible for Corrective Action: The Registrar and Executive Director of Financial Aid & Scholarships are responsible for executing the corrective action plan. The Executive Director of Financial Aid and Scholarships and the University Registrar will meet on a recurring basis to jointly review enrollment reporting procedures and National Student Loan Data System (NSLDS) reporting timelines. This collaboration ensures that all enrollment data submitted for Title IV purposes is accurate, timely, and aligned with institutional policies and federal regulations. Any discrepancies or issues identified are addressed collaboratively and corrective steps are documented. Anticipated Completion Date: Fiscal year 2025

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
  • 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
  • 1124054 2024-002
    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