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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

ChSCC 18‐Sep‐17 ChSCC FY 15‐16‐ Timesheets of Federal Work‐Study Students Were Not Properly Monitored.

During the year ended June 30, 2016, supervisors of Federal Work‐Study Program students 

did not properly monitor student hours to ensure that students were not paid for working 

during class time. In addition, inadequate monitoring led to other errors, including duplicate 

payments for reported time.

Financial Aid 

Office

31‐Dec‐17

0

26‐Feb‐18

Action 

Completed

ClSCC

17‐Oct‐17 ClSCC FY 2015‐2016: The timesheets of federal work‐study students were not properly 

monitored. During the year ended June 30, 2016, supervisors of Federal Work‐Study Program 

students did not properly monitor student hours to ensure that students were not paid 

during class time or scheduled athletic events or practices.

1‐Jul‐17

0

29‐Jan‐18

14‐Mar‐18

Action 

Completed

ClSCC

17‐Oct‐17 ClSCC FY 2015‐2016: As noted in the prior audit, the College did not provide adequate 

internal controls in one area. The college did not design and monitor internal controls in one 

specific area. The details of this finding are confidential pursuant to Section 10‐7‐504(i), 

Tennessee Code Annotated.

2‐Jan‐17

0

6‐Dec‐17

14‐Mar‐18

Action 

Completed

CoSCC 21‐Dec‐17 CoSCC FY 15‐16: CoSCC does not have controls in place to ensure compliance with the 

requirements of the Federal Work Study program.

Director, 

Financial Aid

31‐Dec‐17

0

19‐Jan‐18

13‐Apr‐18

Action 

Completed

CoSCC 21‐Dec‐17 CoSCC FY 2015‐16: The college did not perform required Direct Loan reconciliations.

Director, 

Financial Aid

31‐Dec‐17

0

19‐Jan‐18

13‐Apr‐18

Action 

Completed

STCC

29‐Jun‐17 STCC‐FY 2014‐15:  Management needs to improve procedures for preparing and reviewing 

financial statements to prevent errors.

1‐Dec‐17

0

12‐Apr‐18

Action 

Completed

STCC

29‐Jun‐17 STCC FY 2014‐15: ‐ The college has not properly reported the costs associated with 

construction projects.

1‐Dec‐17

0

12‐Apr‐18

Action 

Completed

STCC

29‐Jun‐17 STCC FY 2014‐15: ‐ Management did not approve employee timesheets prior to payroll 

preparation.

1‐Dec‐17

0

12‐Apr‐18

Action 

Completed

STCC

29‐Jun‐17 STCC FY 2014‐15:  ‐ The college does not have controls in place to ensure compliance with 

the requirements of the Federal Work Study program.

1‐Dec‐17

0

12‐Apr‐18

Action 

Completed

STCC

29‐Jun‐17 STCC FY 2014‐15:  The college did not have adequate controls over credit cards.

1‐Dec‐17

0

12‐Apr‐18

Action 

Completed

STCC

29‐Jun‐17 STCC FY 2014‐15: As noted in the prior audit, the college did not provide adequate internal 

controls in five specific areas.

CIO

1‐Dec‐17

0

12‐Apr‐18

Action 

Completed

VSCC

6‐Dec‐17 VSCC FY 2015‐16: The college used incorrect term start date to calculate Title IV funds earned 

by students who withdrew in the spring 2016 semester, resulting in some unearned funds 

not being returned to the federal government.

Director of 

Financial Aid

30‐Sep‐17

0

5/4/2018

Action 

Completed

CoSCC 21‐Dec‐17 CoSCC FY 2015‐16: The college made errors in calculating and reporting funds to be returned 

to Title IV.

Director, 

Financial Aid

31‐Oct‐17

0

19‐Jan‐18

In Progress

CoSCC 21‐Dec‐17 CoSCC FY 2015‐2016 LOU: CoSCC did not provide adequate internal controls in four areas.

Associate Vice 

President, 

Information 

Technology

31‐Dec‐17

0

1‐Feb‐18

6‐Feb‐18

In Progress

NeSCC

7‐Sep‐16 NeSCC FY 2014‐15: LOU‐NeSCC did not provide adequate internal controls in four specific 

areas

Management should ensure that these conditions are remedied by the prompt development 

and consistenet implementation of internal controls. Management should implement 

effective controls to ensure compliance with applicable requirements; assign staff to be 

responsible for ongoing monitoring of the risks and mitigating controls; and taken action if 

deficiencies occur.

CIO

15‐Jan‐17

31‐May‐18

4

23‐Mar‐17

13‐Oct‐17

In Progress

TBR SWIA - Status Report on State Audit Findings

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

3