EIN: 362166962
UEI: M49LL3GGY7B5
Audited by: CliftonLarsonAllen LLP
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 17, 2026 (79 days ago).
What is a management decision? →During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 15 out of the 40 students tested. In addition, the change in status was not reported timely for 11 out of the 40 students tested. Questioned Costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as students did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. In addition, the NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes; 2024-001 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to NSLDS to ensure that student information is reported accurately and timely. Views of Responsible Official: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: United States Department of Education Federal Program Name: Student Financial Aid Assistance Listing Number: Student Financial Aid Cluster Award Period: July 1, 2024 to June 30, 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. In addition, regulations require the status include an accurate program effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 15 out of the 40 students tested. In addition, the change in status was not reported timely for 11 out of the 40 students tested. Questioned Costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as students did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The College did not comply with Department of Education (ED) regulations by reporting student enrollment status changes timely and accurately. In addition, the NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: Yes; 2024-001 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to NSLDS to ensure that student information is reported accurately and timely. Views of Responsible Official: There is no disagreement with the audit finding.
Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026
2024-001
FAC accepted this audit on October 9, 2024 — management decision was due April 9, 2025.
During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309 requires that enrollment status changes for students be reported to NSLDS within 30 days or within 60 days if the student with the status change will be reported on a scheduled transmission within 60 days of the change in status. Regulations require the status include an accurate effective date. Condition: During our testing, it was noted the program enrollment effective date per NSLDS did not match the College's records for 3 out of the 40 students tested. In addition, the change in status was not reported timely for 1 out of the 40 students tested. Questioned costs: None Context: There were discrepancies between the program enrollment effective dates reported to NSLDS and the College's records as well as one student did not have their enrollment status change updated timely. Cause: The College's current processes and controls did not ensure that student status changes and effective dates were accurately and timely reported to NSLDS. The effective date should be the student's last date of attendance and academically related activity. Effect: The NSLDS system is not updated with the correct student information which can cause a student to not properly enter the repayment period. Repeat Finding: No Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Augustana intends to add a step in the withdrawal process where enrollment status updates for withdrawing students are entered into the National Student Clearinghouse directly, as opposed to waiting for the file transmission from the Student Information System. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: September 30, 2024
During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: Per the Code of Federal Regulations, 34 CFR 673.5, students may not be awarded need based aid in excess of their calculated need. In addition, 34 CFR 685.203(j) states that in no case may a loan amount exceed the student’s estimated cost of attendance for the period of enrollment for which the loan is intended less the student’s estimated financial assistance for that period and in the case of Direct Subsidized Loans, the borrower’s expected family contribution for that period. Condition: During our testing, we noted for 1 out of 40 students tested, they were awarded and disbursed subsidized loans over their need by $1,000. Questioned costs: $1,000 Context: During our testing, it was noted the student received an additional scholarship and their aid package was calculated correctly within their physical file; however, it did not get updated in the system causing an over award in need-based aid. Cause: The College's current processes and controls did not ensure updates in the student’s physical file were updated into the student information system. Effect: The College is not in compliance with Department of Education requirements. Repeat Finding: No Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: We recommend that the College review their awarding procedures and implement procedures to ensure the subsidized direct loans are awarded within a students’ need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Augustana corrected this student’s over-award during the audit process by reallocating the loan funds from subsidized to unsubsidized. In the future, Augustana intends to develop and utilize a report that will identify students who have negative unmet need and who have a subsidized loan. Staff will review students who appear on this report and revise aid as necessary to ensure students are within their eligibility for need-based financial aid. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 1, 2025
FAC accepted this audit on October 24, 2023 — management decision was due April 24, 2024.
There were two missing items from the Written Information Security Program. We did not identify the adaptation of secure development practices within the WISP. If software is not developed by members of Augustana College, GLBA compliance requires Universities WISP to define standards for evaluating, assessing or testing the security of externally developed applications which transmit sensitive information. We also did not identify the need for an annual penetration test and semi-annual vulnerability within the WISP. GLBA compliance requires monitoring capabilities be in place in order to proactively ensure a secure IT infrastructure. Questioned costs: None Context: These new GLBA requirements were applicable beginning on June 9, 2023 and there were two elements missing from their WISP. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) 2023-001 Gramm-Leach-Bliley Act (GLBA) (Continued) Cause: There was not a formal process in place to review against all the new GLBA requirements to ensure compliance. Effect: Student personal information could be vulnerable. Repeat Finding: No Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2022 through June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control Over Compliance • Other Matters Criteria or specific requirement: The Gramm-Leach-Bliley Act (GLBA) requires financial institutions to explain their information-sharing practices to their customers and to safeguard sensitive data (16 CFR 314). Institutions are required to develop, implement, and maintain a comprehensive information security program that is written in one or more readily accessible parts. The regulations require the written information security program to include nine elements for institutions with 5,000 or more customers, (16 CFR 314.3(a)). The written information security program (WISP) for institutions with fewer than 5,000 customers must address seven elements (16 CFR 314.3(a) and 16 CFR 314.6). The elements that an institution must address in its written information security program are at 16 CFR 314.4. At a minimum, the institution’s written information security program must address the implementation of the minimum safeguards identified in 16 CFR 314.4(c)(1) through (8) including: Assess apps developed by the institution. In addition, the written security program provides for the institution to regularly test or otherwise monitor the effectiveness of the safeguards it has implemented (16 CFR 314.4(d)). Condition: There were two missing items from the Written Information Security Program. We did not identify the adaptation of secure development practices within the WISP. If software is not developed by members of Augustana College, GLBA compliance requires Universities WISP to define standards for evaluating, assessing or testing the security of externally developed applications which transmit sensitive information. We also did not identify the need for an annual penetration test and semi-annual vulnerability within the WISP. GLBA compliance requires monitoring capabilities be in place in order to proactively ensure a secure IT infrastructure. Questioned costs: None Context: These new GLBA requirements were applicable beginning on June 9, 2023 and there were two elements missing from their WISP. Section III – Findings and Questioned Costs – Major Federal Programs (Continued) 2023-001 Gramm-Leach-Bliley Act (GLBA) (Continued) Cause: There was not a formal process in place to review against all the new GLBA requirements to ensure compliance. Effect: Student personal information could be vulnerable. Repeat Finding: No Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Views of responsible officials: There is no disagreement with the audit finding.
Department of Education Augustana College respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 to June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no financial statement findings in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Augustana’s WISP will be revised to address GLBA required elements. Name of the contact person responsible for corrective action: Chris Vaughan Planned completion date for corrective action plan: January 1, 2024 If the United States Department of Education has questions regarding this schedule, please call Jacob Bobbitt at 309-794-7154.
FAC accepted this audit on October 16, 2022 — management decision was due April 16, 2023.
During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: Department of Education Federal Program Title: Student Financial Assistance Cluster ALN Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance Other Matters Criteria or specific requirement: The Code of Federal Regulations, 34 CFR 685.309(b), states schools must have some arrangement to report student enrollment data to the National Student Loan Data System (NSLDS) through an enrollment roster file. The school is required to report changes in the student?s enrollment status, the effective date of the status, and an anticipated completion date as well as program enrollment effective date. Condition: During our testing, we noted for 3 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, we noted for 1 out of the 40 students tested, the program enrollment effective date did not match the program enrollment effective date per the College?s records. Questioned costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for withdrawals to ensure the enrollment effective date and the program enrollment effective date was updated accurately within NSLDS. Cause: The College did not have a process in place to ensure the effective date reported to NSLDS matches the effective date of the student?s last date of attendance. Effect: The enrollment effective date reported to NSLDS is used to determine when the student?s grace period should begin. By not reporting an incorrect effective date, the grace period begin date for the student will be incorrect. Repeat Finding: Yes, 2021-001 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure that all effective dates reported to NSLDS are aligning with the College?s last date of attendance. Views of responsible officials: There is no disagreement with the audit finding.
Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting accurate effective dates to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office and the registrar?s office will collaborate with one another to ensure that files transmitted to the National Student Clearinghouse contain accurate enrollment information, including program begin and end dates. Collaborative measures include monthly samples of withdrawn students to compare institutional information to the NSC file and then reconciling the sampled records to NSLDS. At the end of each semester the program begin and end dates will be tested for a larger sample of unofficial withdrawals and students who cease enrollment from one term to the next to ensure accurate reporting. Name of the contact person responsible for corrective action: John Cage, Director of Financial Aid Planned completion date for corrective action plan: January 31, 2023
2021-001
FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.
During our testing, we noted 2 out of 40 students tested whose enrollment change was not reported timely to NSLDS. Questioned Costs: None Context: The College did not have proper procedures in place regarding timely reporting of enrollment status changes to NSLDS. Cause: The two students not reported timely were from the Fall 2020 term and were unofficial withdrawals. With the timing of the 2020 single audit issuance, new enrollment reporting procedures were not yet put into place until the Spring 2021 term. Effect: The College did not comply with Department of Education?s regulations regarding enrollment reporting. Repeat Finding: Yes, 2020-001 Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting all students to NSLDS in a timely manner. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Aid CFDA Number: Student Financial Aid Cluster Award Period: July 1, 2020 to June 30, 2021 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted 2 out of 40 students tested whose enrollment change was not reported timely to NSLDS. Questioned Costs: None Context: The College did not have proper procedures in place regarding timely reporting of enrollment status changes to NSLDS. Cause: The two students not reported timely were from the Fall 2020 term and were unofficial withdrawals. With the timing of the 2020 single audit issuance, new enrollment reporting procedures were not yet put into place until the Spring 2021 term. Effect: The College did not comply with Department of Education?s regulations regarding enrollment reporting. Repeat Finding: Yes, 2020-001 Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting all students to NSLDS in a timely manner. Views of responsible officials: There is no disagreement with the audit finding.
2021-001 Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend the College review its procedures and policies surrounding reporting status changes to NSLDS to ensure their current process in place is reporting all students to NSLDS in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office, in collaboration with institutional stakeholders, has revised NSLDS reporting procedures for students with enrollment status changes. The revised procedure includes automated communication mechanisms between multiple offices on campus; and, updating the program end date on the SHIS screen in Colleague within 10 business days of the date of determination of a student?s withdrawal. This program end date is then added to the student?s record in the National Student Clearinghouse to ensure reporting within the required timeframe per 34 CFR 682.610(c). The procedure will be tested on a semester-by-semester basis to ensure compliance with these federal regulations. Name(s) of the contact person(s) responsible for corrective action: John Cage, Director of Financial Aid Planned completion date for corrective action plan: February 2022
2020-001
During our testing, we noted for 5 out of 40 Perkins files tested, the MPN was not retained on file. These files were paid in full and the original MPN was sent to the borrower with the paid in full communication. Questioned Costs: None Context: The MPN?s for the 5 students were not kept for at least three years as required by the regulation. Cause: The loans were paid in full, and the College was not aware of the requirement to retain a copy of the MPN for at least 3 years after the loan was satisfied. Effect: The College was not in compliance with the Perkins recordkeeping regulations. Repeat Finding: No Recommendation: We recommend the College implement a procedure moving forward to ensure that all necessary MPN?s are retained for at least 3 years after payment in accordance with the federal regulation. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-002 Perkins Recordkeeping Federal Agency: U.S. Department of Education Federal Program Title: Federal Perkins Loans CFDA Number: 84.038 Award Period: July 1, 2020 to June 30, 2021 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 674.19(e) states that Institutions must retain original, true and exact copies of promissory and master promissory notes (MPN), repayment records, and cancellation and deferment requests for each Perkins loan made. An original electronically signed MPN must be retained by the institution for 3 years after all the loans made on the MPN are satisfied. Condition: During our testing, we noted for 5 out of 40 Perkins files tested, the MPN was not retained on file. These files were paid in full and the original MPN was sent to the borrower with the paid in full communication. Questioned Costs: None Context: The MPN?s for the 5 students were not kept for at least three years as required by the regulation. Cause: The loans were paid in full, and the College was not aware of the requirement to retain a copy of the MPN for at least 3 years after the loan was satisfied. Effect: The College was not in compliance with the Perkins recordkeeping regulations. Repeat Finding: No Recommendation: We recommend the College implement a procedure moving forward to ensure that all necessary MPN?s are retained for at least 3 years after payment in accordance with the federal regulation. Views of responsible officials: There is no disagreement with the audit finding.
2021-002 Federal Perkins Loans ? Assistance Listing No.: 84.038 Recommendation: We recommend the College implement a procedure moving forward to ensure that all necessary MPN?s are retained for at least 3 years after payment in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College was not aware of the requirement to retain MPNs for those loans paid off for 3 years subsequent to pay off. The College was sending the original MPN along with the paid in full letter to the borrower and not retaining a copy. The College is now aware of the requirement; however, due to the fact this testing time period will always be 3 years in the past, corrective action is not able to be taken on past loans. This may lead to a repeat finding in future years; however, corrective action has been taking moving forward. MPNs are now electronic and maintained by Heartland Educational Computer Systems, Inc (ECSI), and the proper documentation is retained by ECSI. Name(s) of the contact person(s) responsible for corrective action: Jacob Bobbitt, Controller Planned completion date for corrective action plan: February 2022.
During our testing of the reporting process, we noted: 1. Two 45-day reports were not submitted within the required timeframe 2. The September 30, 2020 student quarterly reporting was not uploaded timely 3. The December 31, 2020 student and institutional quarterly reporting was not uploaded timely. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The College did not have someone tracking the requirements to ensure that they posted the reporting timely and accurately. Effect: There was inaccurate reporting on the College?s website. Repeat Finding: No Recommendation: We recommend the College establish a system to track due dates of reports to ensure timely submission. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021-003 Higher Education Emergency Relief Funds (HEERF) Reporting Federal Agency: U.S. Department of Education Federal Program Title: HEERF CFDA Number: 84.425 Award Period: July 1, 2020 to June 30, 2021 Type of Finding: - Significant Deficiency in Internal Control Over Compliance - Other Matters Criteria or Specific Requirement: Per Uniform Guidance 2 CFR 200.303, non-federal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The initial reporting for this grant requires the report to be submitted to the Institution?s website within 30 days of the signed Certification Agreement or 30 days after the electronic announcement dated May 6, whichever is later. Institutions were then required to update their websites every 45 days after initial upload. This was changed to quarterly on August 31, 2020. Condition: During our testing of the reporting process, we noted: 1. Two 45-day reports were not submitted within the required timeframe 2. The September 30, 2020 student quarterly reporting was not uploaded timely 3. The December 31, 2020 student and institutional quarterly reporting was not uploaded timely. Questioned Costs: None Context: A control system to prevent and detect errors in the reporting process was not created at the time the reports were filed. Cause: The College did not have someone tracking the requirements to ensure that they posted the reporting timely and accurately. Effect: There was inaccurate reporting on the College?s website. Repeat Finding: No Recommendation: We recommend the College establish a system to track due dates of reports to ensure timely submission. Views of responsible officials: There is no disagreement with the audit finding.
2021-003 Higher Education Emergency Relief Fund ? Assistance Listing Nos.: 84.425E and 84.425F Recommendation: We recommend the College establish a system to track due dates of reports to ensure timely submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Controller is implementing an Annual Work Plan within the Business Office which includes key due dates in regards to federal reporting, tax compliance reporting and other key dates. The work plan is shared with multiple employees in the Business Office. The Controller is meeting with the Business Office team at the start of each month to review upcoming projects and deadlines. Name(s) of the contact person(s) responsible for corrective action: Jacob Bobbitt, Controller Planned completion date for corrective action plan: February 2022
FAC accepted this audit on March 8, 2021 — management decision was due September 8, 2021.
During our testing, we noted for 8 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, there was 1 out of 40 students tested whose enrollment change was not reported timely to NSLDS. Finally, during our testing, it was noted that 40 out of 40 students had published program lengths per NSLDS that did not agree to the College?s records. Questioned Costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for unofficial withdrawals to ensure the enrollment effective date was updated accurately within NSLDS. There was also an incorrect published program length reported to NSLDS that did not match the College?s records. Cause: The College?s processes and controls did not ensure that student status changes and published program lengths were properly and timely reported to NSLDS. Effect: The College did not comply with Department of Education?s regulations regarding enrollment reporting. Repeat Finding: No Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance and is reported in a timely matter. In addition, we recommend the College establish procedures to ensure program lengths per NSLDS records align with the College?s published program lengths. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-001 National Student Loan Data System (NSLDS) Enrollment Reporting Federal Agency: U.S. Department of Education Federal Program Title: Student Financial Aid CFDA Number: Student Financial Aid Cluster Award Period: July 1, 2019 to June 30, 2020 Type of Finding: -Significant Deficiency in Internal Control Over Compliance -Other Matters Criteria or Specific Requirement: The Code of Federal Regulations, 34 CFR 682.610, states that institutions must report accurately the enrollment status of all students regardless if they receive aid from the institution or not. This includes the enrollment effective date and related enrollment status, which must be reported for both the Campus-Level and the Program-Level as well as the published program length. Changes to said status are required to be reported within 30 days of becoming aware of the status change, or with the next scheduled transmission of statuses if the scheduled transmission is within 60 days. Condition: During our testing, we noted for 8 out of the 40 students tested, the enrollment effective date did not match the enrollment effective date per the College?s records. In addition, there was 1 out of 40 students tested whose enrollment change was not reported timely to NSLDS. Finally, during our testing, it was noted that 40 out of 40 students had published program lengths per NSLDS that did not agree to the College?s records. Questioned Costs: None Context: During our testing, it was noted the College did not have proper procedures in place specifically for unofficial withdrawals to ensure the enrollment effective date was updated accurately within NSLDS. There was also an incorrect published program length reported to NSLDS that did not match the College?s records. Cause: The College?s processes and controls did not ensure that student status changes and published program lengths were properly and timely reported to NSLDS. Effect: The College did not comply with Department of Education?s regulations regarding enrollment reporting. Repeat Finding: No Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance and is reported in a timely matter. In addition, we recommend the College establish procedures to ensure program lengths per NSLDS records align with the College?s published program lengths. Views of responsible officials: There is no disagreement with the audit finding.
United States Department of Education Augustana College respectfully submits the following corrective action plan for the year ended June 30, 2020 Audit period: July 1, 2019 to June 30, 2020 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT There were no financial statement findings in the current year. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2020-001 National Student Loan Data System (NSLDS) Enrollment Reporting Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance and is reported in a timely matter. In addition, we recommend the College establish procedures to ensure program lengths per NSLDS records align with the College?s published program lengths. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding Aspect #1 of the finding ? NSLDS Status Changes Augustana has reviewed and updated our policies and procedures for updating the National Student Loan Clearinghouse-NSLDS-for a student who has officially and unofficially withdrawn from the institution. Augustana uses the National Student Loan Clearinghouse. Although the student data was sent to NSLC within 45 days of the notification of the student withdrawal, the NSLC transmissions to NSLDS does not happen immediately and institutions cannot request an immediate submission from NSLC to NSLDS. Based on the unclear and consistent timing of NSLC transmissions to NSLDS, Augustana has changed the timing of updating a student?s academic program with an end date within Colleague, from waiting until a student has moved out of the residence hall to the following policy: The institution will update, through the SHIS screen in Colleague, the student?s academic program(s) with the withdrawal date, within 7-10 days of the notification of the student?s withdrawal. Name of the contact person responsible for corrective action: Sue Standley, Director of Financial Aid Planned completion date for corrective action plan: Evaluation of old policy by 1-29-21 Testing and implementation of new policy by 2-10-21 Aspect #2 of the finding - Ensure program lengths per NSLDS records align with the College?s published program lengths. Augustana has reviewed and updated academic program lengths within Colleague and has implemented the following policy and procedures to ensure program lengths reported to NSLC/NSLDS align with the College?s published program lengths: Policy and Procedure for Setting and Verifying Academic Program Published Program Length Registrar?s Office Include the following when creating a new academic program: ? DFAP o Enter Academic Program o Enter Published Program Years ? Email the Director of Financial Aid and Associate Director of Financial Aid when a new program is created in Colleague Office of Financial Aid ? Run TFPD on a monthly basis AND when the Registrar?s Office emails FA of a new program ? Verify program length = 4 years. ? SLP Masters = 2 years ? NOTHING should be in months or weeks Name of the contact person responsible for corrective action: Sue Standley, Director of Financial Aid Planned completion date for corrective action plan: Evaluation of old policy and implementation of new policy-complete/active Audit of Length of Program per NSLDS reports for enrolled students 20-21 ? currently underway-completion 4-15-21 Aspect #3 of the finding ?Ensure the enrollment effective date reported to NSLDS is aligning with the University?s last date of attendance Students who left the institution after the fall semester, and did not enroll in J term, were reported with a last date of attendance as of the last day of J-term rather than the last day of fall semester. Augustana has reviewed our policies and procedures for students who complete fall semester or J-term, but do not return to the institution for the next semester. Academic programs will be ended with either an end date of the last day of the fall semester or the last day of J-term depending on if they enrolled in J-term. Since programs are ended manually; internal reports will be monitored regularly to ensure programs have been ended with the correct last day of enrollment. Name of the contact person responsible for corrective action: Sue Standley, Director of Financial Aid Planned completion date for corrective action plan finding 3: Evaluation of old policy by -complete Testing and implementation of new policy-ongoing If the United States Department of Education has questions regarding this schedule, please call Sue Standley at 309-794-7154.
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
FAC accepted this audit on October 16, 2018 — management decision was due April 16, 2019.
FAC accepted this audit on October 24, 2017 — management decision was due April 24, 2018.
FAC accepted this audit on October 16, 2016 — management decision was due April 16, 2017.
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