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Institution

Report

Release

Date

Recommendation

Responsible Staff

Date

Management’s

Actions to be

Implemented

Revised Date

Management’s

Actions to be

Implemented

# of Changes to

Date

Management's

Actions to be

Implemented

Initial Date of

Internal Audit

Follow-up

Most Recent

Date of Internal

Audit Follow-up

Status

TBR SWIA - Status Report on Internal Audit Recommendations- Community Colleges

(Reports sorted by Status, Institution, Report Release Date)

JSCC 19-Feb-16 JSCC-IAR-Off-Camus International Education Program Recommendation 1 of 2: Students should be registered

for international education programs at their institution according to the TBR Guideline A-076 and the TnCIS

Operational Handbook. Institutional registration should include recording appropriate student fees, student

payments, and administering any financial aid and scholarships.

International Activities

Coordinator

1-Jun-16

0

24-Apr-17

In Progress

JSCC 19-Feb-16 Off-Campus International Education programs - Management should ensure that appropriate dual service

contracts are in place with TnCIS for institutional faculty teaching abroad according to the TnCIS Operational

Handbook section 3.2.9. The TnCIS office should complete the dual service contract upon receipt of an

approved institutional approval form from the institution.

International Activities

Coordinator

1-Jun-16

0

24-Apr-17

In Progress

STCC 2-May-15 STCC-Industrial Readiness Grants

Finding 1 of 1: The first year grant projections were not achieved.

Director of Grants

Management

30-Oct-15

31-Aug-17

1

30-Jun-17

In Progress

STCC 5-May-15 STCC-Tuition Statements

Finding 1 of 1: Incorrect IRS Form 1098-T's, tuition statements, were issued for the calendar year ended

December 31, 2012, because early registration was not included in the reporting period.

Department of Finance

30-Oct-15

0

30-Jun-17

In Progress

STCC 28-Oct-15 Access and Diversity

The Finance department should improve internal controls and procedures over the Access and Diversity

reports.

A. Access and Diversity funds should be recorded in three cost centers in the amount allocated to those

categories by TBR OESI; Scholarships and Fellowships, Student Recruitment and Retention and Faculty/Staff

Recruitment and Retention. The college has continued to use cost centers for categories of funds which are not

a part of Access and Diversity.

B. The quarterly Report should agree with Banner. The amounts reported to TBR OESI as match and carryover

funds for the Fiscal Year ended June 30, 2014 and June 30, 2015 did not agree with Banner and should be

corrected and resubmitted. Exhibits 1 and 2 in this report agree with the amounts recorded in Banner.

C. Carryover funds should be recalculated and Fund Balances should be adjusted to recognize the correct

amounts in Access and Diversity funds. Since the inception of Access and Diversity programs, the revenue was

posted to incorrect cost centers.

D. The Ambassador process for paying students should be reviewed with the Human Resources and Finance

department to determine if payments should be processed through payroll rather than accounts payable.

Executive Director, Special

Academic Programs

29-Apr-16

30-Aug-17

1

30-Jun-17

In Progress

STCC

3-Mar-16 STCC-International Education Program-Collection Procedures.

TBR Policy: B-010 Collection of Accounts Receivable requires each institution to establish a written systematic

process and procedure for collecting receivables from all persons including students and employees. The

Finance Department, follows TBR guidance, but must establish a systematic process and procedure for

Southwest Tennessee Community College.

Director of International

Education Program

31-Aug-16

31-Aug-17

1

30-Jun-17

In Progress

STCC

3-Mar-16 SSTC-International Education Program-Waivers

TBR Guidelines A-76 Development and Operations of Off-Campus International Educational programs states

"Institutions should not charge tuition for students enrolled in TNCIS Study Abroad program. Two students

were charged tuition. A procedure should be put in place to ensure TnCIS students are not charged tuition.

Director of Finance

31-Aug-16

31-Aug-17

1

30-Jun-17

In Progress

ChSCC 21-Apr-17 ChSCC Sensitive Equipment 1 of 7:

ChSCC Sensitive Equipment policy 05:12:01 should be updated to note the current responsible area for the

Sensitive Equipment inventory and the process for the coordination of efforts between Technology and the

Business Office especially in relation to donated equipment.

VP of Technology

31-Dec-17

0

Not Yet Due

ChSCC 21-Apr-17 ChSCC Sensitive Equipment 3 of 7:

Surplus should be updated to accurately describe the process and identify the responsible Technology

department. Finalization of the document should include documenting review and approval by appropriate

Technology management.

VP of Technology/ Director of

Educational Technology

31-Dec-17

0

Not Yet Due

ChSCC 21-Apr-17 ChSCC Sensitive Equipment 2 of 7:

Written procedures for Receiving Technology Hardware Purchases and Technology Hardware Surplus should be

updated to accurately describe the process and identify the responsible Technology department. Finalization of

the document should include documenting review and approval by appropriate Technology management

VP of Technology/ Director of

Educational Technology

31-Dec-17

0

Not Yet Due

6