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Page Background

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

ClSCC 25-May-17 Management should ensure employees are aware of the correct procedures for alternate work arrangements,

and supervisors comply with TBR policy 5:01:01:20 when authorizing them. The College must establish an

internal procedure to review and approve or deny the requests as required by the policy.

Director of Human Resources

31-Jul-17

31-Jul-17

1

25-Jul-17

18-Aug-17

Action

Completed

CoSCC 3-Mar-17 Risk: Lack of progress toward institutional objectives and failure to comply with Federal or grant requirements

due to poor internal communication, or lack of delegated responsibility

Management has successfully established processes and procedures that provide effective communication

between departments and that assist the institution toward objectives. These include data reviews by the

Program Director and Business Services prior to submitting financial reports, and by the Grants Officer prior to

submitting outcomes or program data. In addition, Business Services and Program Directors communicate

frequently on budgets, special grantor requests, monthly expenditures, and contract agreements. However, a

lack of information and communication were the root cause of reporting and compliance issues. The issues

discovered during the engagement included late and incomplete invoicing, failure to submit the Single Audit

report to grantors, insufficient budget monitoring, and

The Grants Officer should establish stronger controls over federal grants in order to clearly assign compliance

responsibility, reduce duplicate work, establish budget monitoring, and ensure timely and accurate reporting.

The Vice President_Financial & Administrative Services and the Grants Officer should review the current budget

monitoring processes to ensure that budget information is available to project directors in a timely manner and

budgets are spent at a reasonable rate.

Grants Officer

Vice President for Financial &

Administrative Services

30-Jun-17

0

7-Jun-17

3-Oct-17

Action

Completed

CoSCC 3-Mar-17 Risk: Staff responsible for initiating or processing grant transactions lack competencies.

COSO principle 4 outlines that a strong control environment is demonstrated through a commitment to attract,

develop, and retain competent individuals. The Standards for Internal Control in the Federal Government

(Green Book), lists training as a method for developing competencies appropriate for key roles.

A lack of training were the root cause of a number of issues identified during the engagement.

The Grants Officer should establish methods for educating grant paid staff on requirements imposed by the

grantor and the Federal government, and requirements associated with maintaining and disposing of institution

and grant-specific records. Project Directors should be required to attend grant specific training. Institution-

wide training on records management would assist Columbia State with managing compliance with Federal,

State, and TBR records requirements.

Grants Officer

30-Jun-17

0

7-Jun-17

3-Oct-17

Action

Completed

STCC

31-Jul-15 STCC - Review of Motor Vehicle Procedures

4. Plant Management's monthly review of Fuelman credit card bills should be documented. The bills should be

reviewed by plant management and compared to credit card receipts.

Alice Webster, Technical clerk

of Physical Plant

1-Aug-15

31-Aug-17

1

4-Aug-17

Action

Completed

ChSCC 31-Jul-14 IT Disaster Recovery Plan

1 of 7: All non-Banner applications, including applications and servers housed in various ChSCC Departments,

should be reviewed to determine if any are "mission critical" and should be include in the DRP.

AVP ITS

30-Sep-14

31-Dec-17

4

4-Dec-14

26-Sep-17

In Progress

ChSCC 31-Jul-14 IT Disaster Recovery Plan

2 of 7: As a departmental joint project, evaluate the effect of a disaster on departmental servers and complete

departmental DRP's.

AVP ITS

31-Mar-15

31-Dec-17

4

4-Dec-14

26-Sep-17

In Progress

ChSCC 31-Jul-14 IT Disaster Recovery Plan

3 of 7: Complete the service level agreements with ChSCC departments for each application and/or the

department as a whole.

AVP ITS

31-Mar-15

31-Dec-17

4

4-Dec-14

26-Sep-17

In Progress

ChSCC 31-Jul-14 IT Disaster Recovery Plan

4 of 7: An equipment inventory should be included in each Department's DRP.

AVP ITS

30-Sep-14

31-Dec-17

3

4-Dec-14

26-Sep-17

In Progress

ChSCC 29-Jun-16 An internal control step should be developed to include review of the Volkswagen Academy Workforce Training

Contact Hours spreadsheet by the Dean of Engineering and Information Technologies and/or the

Volkswagen/Mechatronics Department Manager before the training data is submitted to the Economic and

Community Development department for inclusion into the workforce training contact hour totals for the

college.

Dean of Engineering &

Information Technologies/

Director Continuing Education

and Workforce Development

31-Aug-16

30-Jun-17

1

31-Jan-17

31-Aug-17

In Progress

ChSCC 13-Jan-17 Any forms or policies that state that final paychecks can be held for any reason are revised to conform to

Tennessee State law.

Executive VP of Business and

Finance and Executive

Director of Physical Plant

31-Mar-17

31-Dec-17

2

5-May-17

12-Oct-17

In Progress

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

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

4