Compliance Assurance Program (CAP) for its Financial Aid program. CAP will add an enhanced level of education, guidance, communication and oversight activities to its existing management oversight system. 2014-03 ELIGIBILITY AND SPECIAL TESTS CAMPUS: MERRITT COLLEGE The District implement procedures to ensure that the Return of Title IV funds calculation are done in a timely manner and that all funds owed are returned. Responsible: Associate Vice Chancellor Student Services, College Presidents Point: Director of Financial Aid, Internal Auditor, & VP Student Services March 2015 Status as of 2/18/2015 • The compliance monitoring and district guidance provided by the District Financial Aid Director will continue, and additionally be further enhanced with the establishment of the Compliance Assurance Program(CAP). • Merritt College management is currently in process of acquiring adequate staffing for their Financial Aid office. Fiscal Oversight; enhance communication between the District and the colleges; manage fiscal resources (E.3) 2014-04 DIRECT LOAN RECONCILIATION CAMPUS: LANEY AND MERRITT COLLEGE Repeat finding 2013-8 (prior year included College of Alameda) The District will implement policies and procedures to verify that the School Account Statement(SAS) data file and the Loan Detail records per the DOE’s Common Origination and Disbursement(COD) system are reconciled to the institution’s financial records. Responsible: Associate Vice Chancellor Student Services Point: Director of Financial Aid, VP of Student Services & Internal Auditor March 2015 Status as of 2/18/2015 • The District will continue to provide guidance and training to assist College Financial Aid Office personnel and management to perform the COD reconciliation process. The Internal Auditor and Director are developing guidelines to better ensure easier understanding and ultimately improved compliance with regulations. Fiscal Oversight; manage fiscal resources; enhance communication between the District and the colleges (E.3)
Federal programs is safeguarded and accounted for. over the safeguarding and recording of equipment inventory. • Controls over equipment sent directly to colleges will be also reviewed for adequacy to ensure proper accounting and safeguarding. 2014-07 TIME AND EFFORT REPORTING Revise procedures and controls over compliance, specifying how and when time certification processes are to be completed. Responsible: College Presidents; Vice Chancellor for Finance & Administration Point: Internal Auditor March 2015 Status as of 2/18/2015 Internal Auditor has been working with the District Grants Administrator to establish a Compliance Assurance Program (CAP) that will include site training, College compliance Fiscal Oversight; enhance communication between the District and the colleges; manage fiscal resources (E.3) 2014-08 CARE ADVISORY COMMITTEE MEETING CAMPUS: College of Alameda CARE program director to ensure the advisory committee is in place and meets as required by the program guidance. Responsible: College President Point: CARE Program Director October 2014 Status as of 2/02/2015 Two combined (EOPS and CARE) advisory committee meetings have been scheduled for 2014-15 Fiscal Oversight; enhance processes contained in administrative procedures (E.3) 2014-09 425 RESIDENCY DETERMINATION FOR CREDIT COURSES Repeat finding 2013-10 (Similar) Implement the process to actively monitor residency changes made at the colleges ensuring that proof of the change is collected and sent to the district office. Responsible: Associate Vice Chancellor Student Services Associate Vice Chancellor Student Services & Internal Auditor March 2015 Status as of 2/18/2015 A query identifying students whose residency has been changed has been created. This list will be provided to each College for them to verify the change in status and to submit the documentation to the District for appropriate record keeping. Strengthen Accountability, Innovation and Collaboration; expand the use of technology (D.4)
2014-10 491 EDUCATION PROTECTION ACCOUNT When expensing the charges to the Education Protection Account, the District will only move instructional charges, not including the cost of the department chairs. Responsible: Vice Chancellor for Finance and Administration Point: Director of Fiscal Services & Internal Auditor June 30, 2015 Status as of 2/18/2015 The questioned costs are for department chair salaries paid to employees. These are not administrative costs; however, future department chair salaries will not be moved to EPA funds. Fiscal Oversight; prudently manage fiscal resources (E.3) MEASURE A GENERAL OBLIGATION BOND FINDINGS 2014-001 MEASURE A GO BOND FUND EXPENDITURES Regularly review all Bond employees’ job description to ensure that they are required to be paid by Bond fund. Written authorization will be obtained before charging salaries & benefits to Bond Projects. The unrestricted General Fund will meet its obligation to repay the Bond fund for noncompliant expenditures. Responsible: Vice Chancellor For Finance and Administration Point: Vice Chancellor for Department of General Services March 2015 Status as of 2/18/2015 Completed • District has reviewed all Bond employees’ job description to ensure they are all still required to be paid from Bond funds. • District has corrected GL coding related to the affected employee going forward. • The unauthorized expenditures has been moved from Bond fund to General Fund in FY2014-15. Fiscal Oversight; prudently manage fiscal resources (E.3) 2014-002 CITIZENS’ OVERSIGHT MEETINGS The District will establish regular, quarterly meetings of the Citizens’ Oversight Committee and provide the agenda and minutes on the website. Responsible: Vice Chancellor For Finance & Administration Point: Executive Director, Public Information, Communications & Media June 2015 Status as of 2/18/2015 Completed The District has been contacting the Citizens’ Oversight Committee to schedule meetings. One meeting has already been held (On Feb. 4, 2015) Need minutes to be posted on Peralta Website Fiscal Oversight; prudently manage fiscal resources (E.3)