PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
ACCJC
2010 ACCJC Assess Overall Effectiveness of Responsible: Chancellor October 15, 2010 The Peralta Community Created a new District
Accreditation Letter District Services to Colleges Point: Vice Chancellor of College District Planning and Budget
June 30, 2010 Provide Clear Delineation of Educational Services (PCCD) has assessed Integration process: focus
Functional Responsibilities the overall effectiveness on services, functions,
2009 Team Develop Clear Processes for of the PCCD’s services accountability (Education
Recommendation 1 Decision Making to colleges and Committee; Facilities
(Standards IV.B.I, IV.B3, a,b,c,f, provided clear Committee; Technology
Board and District & g) delineation of Committee, Planning and
Administration functional Budgeting Council).
responsibilities. There
has been a clear process Adopted PBI Procedures
for decision making. Handbook (August 2009).
(Refer to October 15, Created Web site to
2010 Follow-Up document all work and
Report) actions.
Evaluated first year
process for effectiveness.
Created Manual of
District Functions to
provide clarity about
district services.
Evaluate all PCCD
administrators and their
services to implement
annual institutional goals
Master – 08/18/10 1
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2010 ACCJC Resolve the functional issues Responsible: Chancellor June 30, 2011 The PCCD is working Hired additional IT staff
Accreditation Letter associated with the Point: Vice Chancellor of on resolving the issues to manage the PeopleSoft
June 30, 2010 implementation of the district- Educational Services associated with the system.
wide adopted software implementation of the
2009 Team management systems for student, adopted software Created a PeopleSoft
Recommendation 2 human resources, and financial aid management systems Resolution Team (made
administration. (Standards for student ?, human up of lead administrators
Management Systems III.C.1.a, III.C.1.c, III.C.1.d, and resources, and financial and IT programmers;
IV.B.3.b) aid administration. chaired by VC of Ed
Services).
(Refer to October 15,
2010 Follow-Up Created 12 PeopleSoft
Report) Functionality Teams.
Created detailed ongoing
Issues Log.
Created a Log of
completed enhancements
to PeopleSoft (for
communication purposes)
Created a PRT Web site
for communication.
Will evaluate the process
at the end of one year.
Master – 08/18/10 2
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2010 ACCJC Implement all appropriate controls Responsible: Chancellor June 30, 2011 The PCCD is taking Development of
Accreditation Letter and necessary MIS systems Point: Vice Chancellor of immediate corrective PeopleSoft resolution
June 30, 2010 modifications to achieve access to Educational Services action to implement team and handbook.
a fully integrated computer appropriate controls and Issues log created and
2009 Team information management system, MIS systems updated. PeopleSoft
Recommendation 3 including modules for student, modifications. The functionality team.
financial aid, human resources, Governing Board will Regular meeting for users
Financial Resources and and finance, in order to assure receive regular where programmers
Technology financial integrity and implementation attend meetings to
accountability. Board receive progress reports through address issues.
implementation process reports project completion.
until project completion. (Refer to October 15,
(Standards III.D.1.a, III.D.1.b, and 2010 Follow-Up
III.D.2.a) Report)
2010 ACCJC District Required to Provide Responsible: Chancellor December 31, The PCCD’s last
Accreditation Letter ACCJC an Update on the Value of Point: CFO 2010 Actuarial completed
November 18, 2009 & the Deferred Compensation Trust June 30, 2008 indicates
June 30, 2010 Fund and Describe its Plan to Pay a Retiree Health
for the Growing Long-Term Debt. Actuarial Obligation of
Reporting Requirement 1 (Standards III.D.2.d and IV.B.3.d) approximately $153
million. An updated
Other Post Employment Actuarial obligation
Benefits (OPEB) calculation will be
Liabilities completed by December
2010.
The PCCD has hired a
new financial adviser
and a new Vice
Chancellor of Finance
and Administration.
(Refer to District’s
October 15, 2010
ACCJC Follow-Up
Report)
Master – 08/18/10 3
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2010 ACCJC Provide an Update on District Responsible: Chancellor October 15, 2010 The PCCD developed a
Accreditation Letter Action Regarding Independent Point: CFO “Corrective Action
November 18, 2009 & Audit Report. Plan” that lists all audit
June 30, 2010 a. 2008-1 Oversight and recommendations and
Monitoring status of
Reporting Requirement 2 b. 2008-2 Financial implementation as an
Accounting System update.
The District’s Internal Procedures (Refer to District’s
Control Structure c. 2008-03 Information October 15, 2010
Systems ACCJC Follow-Up
d. Bursar’s Office and Trust Report)
Fund Activity Reporting
Changes
e. Accounts
Payable/Purchasing
Functions
(Standard III.D 2 and
III.D.2.c,d,e,g) &
(Standard II.B.3.f,
III.D.1.b, III.D.2.g,
IV.B.3.d, IV.B.1,
IV.B.1.B, and IV.B.1.c)
2010 ACCJC All Personnel Selection Actions Responsible: Chancellor July 1, 2010 The new Chancellor Board Training
Accreditation Letter must Adhere to the Established Point: Vice Chancellor of and new Vice Workshops on June 10
June 30, 2010 Policies and Procedures Human Resources Chancellor or Human and September 14
(Standard III.A.1.a) Resources will at all reinforced the
2010 Special Visit Team times adhere to requirement to follow
Recommendation established policies and written policy and
procedures regarding procedures.
2010 Recommendation 1 personnel selection
actions. The new Vice Chancellor
(Refer to District’s of HR has made it explicit
October 15, 2010 that policy and procedures
ACCJC Follow-Up will be followed as
Report) written.
Master – 08/18/10 4
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2010 ACCJC Evaluate the Reporting Structure Responsible: Board July 31, 2010 At the July 20, 2010 Issue resolved: the I.G. is
Accreditation Letter with Regard to the Inspector Point: Chancellor meeting of the a direct report to the
June 30, 2010 General so that the Position is Governing Board, the Chancellor.
Properly Placed in the Hierarchy Trustees unanimously Reaffirmed at the
2010 Special Visit Team of the District Organization voted to delegate to the September 14, 2010
Recommendation (Standard IV.B.I.J) Chancellor the Board training.
reorganization of the
2010 Recommendation 2 Inspector General’s
Position for Reporting
Purposes
(Refer to District’s
October 15, 2010
ACCJC Follow-Up
Report)
Master – 08/18/10 5
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2010 ACCJC Clarify the Role of the Board Responsible: Board July 31, 2010 The Governing Board, Board adopted CCLC,
Accreditation Letter Members with Respect to the Point: Chancellor on July 22, adopted a document, Board and
June 30, 2010 Work of the District Managers. Community College CEO Roles: Different
League of California Jobs and Different Tasks
2010 Special Visit Team A Review of Reporting Structures, document, “Board and (7/22/10).
Recommendation Methods for Board Inquiries, CEO Rules: Different
Distinction Between Board Policy Jobs, Different Tasks” Board addressed the issue
2010 Recommendation 3 Setting and Oversight, and (2000). The document in detail at Board
Management, Leadership, and stresses the importance Training, 9/14/10.
Operational Responsibilities for of strengthening the
the District. Board and CEO Board will abide by
Standards IV.B.1.d, IV.B.1.j) relationship. The Board Board Policy 1.21, Board
has agreed to use the Committees, to ensure
document as a means to that Board Committees
distinguish the roles and only have a policy
responsibilities of the function.
Board from those of the
Chancellor. Board will revise BP
1.05, Duties and
(Refer to District’s Responsibilities of the
October 15, 2010 Board.
ACCJC Follow-Up
Report) Board will rely on the
new Chancellor for the
operation of the PCCD.
Master – 08/18/10 6
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2010 ACCJC Provide Ongoing and Annual Responsible: Board On-Going On June 10, 2010, the Trainings happened on
Accreditation Letter Training for Board and Point: Chancellor Community College 6/10/10 and 9/14/10 and
June 30, 2010 Management on Roles and League of California addressed this
Functions as it Relates to District provided a training recommendation.
2010 Special Visit Team Policy and Operations workshop for the
Recommendation (Standard IV.B.1.f) trustees of the Board adopted CCLC
Governing Board. document, Board and
2010 Recommendation 4 Effective Board CEO Roles: Different
practices and Trustee Jobs and Different Tasks
Financial (7/22/10).
Responsibilities were
covered. An additional Board Trainings will be
training is scheduled conducted quarterly.
through the Community
College League on
September 14, 2010.
(Refer to District’s
October 15, 2010
ACCJC Follow-Up
Report)
Master – 08/18/10 7
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2010 ACCJC Engage in Ongoing Discussion Responsible: Board On-Going On May 25, 2010, the Board adopted CCLC
Accreditation Letter about the Role of the Board and Point: Chancellor Governing Board document, Board and
June 30, 2010 how it Serves its Trustee Role for unanimously agreed CEO Roles: Different
the Good of the District. The Role that training, and joint Jobs and Different Tasks
2010 Special Visit Team of the Board Reviewed Regularly workshops of the Board (7/22/10).
Recommendation with each Board Member. will occur to review and
Standard IV.B.1, IV.B.1.j) better understand the Trainings conducted on
2010 Recommendation 5 ACCJC Standard and 6/10/10 and 9/14/10
Eligibility which addressed this
Requirements. recommendation.
On June 10, 2010, the Board will conduct
Community College quarterly training
League of California workshops.
provided a training
workshop for the Board will adhere to
trustees of the Board Policy 1.21, Board
Governing Board. Committees.
Effective Board
practices and Trustee Board will revise Board
Financial Policy 1.05, Duties and
Responsibilities were Responsibilities of the
covered. An additional Board.
training is scheduled
through the Community
College League on
September 14, 2010.
(Refer to District’s
October 15, 2010
ACCJC Follow-Up
Report)
Master – 08/18/10 8
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2010 ACCJC Regular Review of the Code of Responsible: Board October 15, 2010 In a May 25, 2010 Board resolved to adhere
Accreditation Letter Ethics by the Board to Assure Point: Chancellor resolution, the Board to Board Policy 1.06,
June 30, 2010 Thorough Understanding and affirmed its Board Code of Ethics.
Application of the Code’s Intent commitment to adhere (5/25/10)
2010 Special Visit Team Standard IV.B.1.e; IV.B.1.h) to the Board Code of
Recommendation Conduct. On July 22, Board Policy Review
2010, the Board Policy Committee resolved to
2010 Recommendation 6 Review Committee strengthen the Board
meeting discussed the Policy, 1.06 (7/22/10)
code of ethics, value
statement, and Board to include section
conducted rules and on Code of Ethics in
recommended to annual self-evaluation.
strengthen or improve
the current policy.
(Refer to District’s
October 15, 2010
ACCJC Follow-Up
Report)
2010 ACCJC Change the Reporting Relation of Responsible: Board October 15, 2010 On July 20, 2010, the Issue resolved: the I.G. is
Accreditation Letter the Inspector General from the Point: Chancellor Governing Board a direct report to the
June 30, 2010 Board of Trustee to the Chancellor unanimously voted to Chancellor.
Standard IV.B.1.j) delegate to the Reaffirmed at the
2010 Special Visit Team Chancellor the September 14, 2010
Recommendation reorganization of the Board training.
Inspector General’s
2010 Recommendation 7 position for reporting
purposes.
(Refer to District’s
October 15, 2010
ACCJC Follow-Up
Report)
Master – 08/18/10 9
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2010 ACCJC Review Board Roles to Assure Responsible: Board October 15, 2010 On May 25, 2010, the Board adopted CCLC
Accreditation Letter Board is Relying on the Point: Chancellor Governing Board document, Board and
June 30, 2010 Chancellor to Carry out the Policy unanimously agreed CEO Roles: Different
Set by the Board. that training, of the Jobs and Different Tasks
2010 Special Visit Team (Standard IV.B.1.j) Board will occur to (7/22/10).
review and better
2010 Recommendation 8 understand the ACCJC Trainings conducted on
Standard and Eligibility 6/10/10 and 9/14/10
Requirements. which addressed this
recommendation.
On June 10, 2010,
League of California Board will conduct
provided training for quarterly training
the trustees of the workshops.
Governing Board.
Board practices and Board will adhere to
Financial Board Policy 1.21, Board
Responsibilities were Committees.
covered.
(Refer to October 15, Board will revise Board
2010 ACCJC Follow- Policy 1.05, Duties and
Up Report) Responsibilities of the
Board.
Master – 08/18/10 10
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2010 ACCJC Board and District Adhere to Responsible: Board On-Going On May 25, 2010, the Board adopted CCLC
Accreditation Letter Their Appropriate Roles. Board Point: Chancellor Governing Board document, Board and
June 30, 2010 Must not Interfere with the unanimously agreed CEO Roles: Different
Operations of the Four Colleges of that training, of the Jobs and Different Tasks
2010 Special Visit Team the District. Chancellor Assumes board will occur to (7/22/10).
and Takes Full Responsibility and review and better
2010 Recommendation 9 Authority for the Areas Assigned understand the ACCJC Trainings conducted on
to District Oversight Standard and Eligibility 6/10/10 and 9/14/10
Requirements. which addressed this
On June 10, 2010, recommendation.
League of California
provided training for Board will conduct
the trustees of the quarterly training
Governing Board. workshops.
Board practices and
Financial Board will adhere to
Responsibilities were Board Policy 1.21, Board
covered. Committees.
(Refer to October 15,
2010 ACCJC Follow-Up Board will revise Board
Report) Policy 1.05, Duties and
Responsibilities of the
Board.
The new Chancellor on
various occasions has
publically addressed this
recommendation with the
Board and has reiterated
how staff responds to a
Trustees position, power,
and authority. Board has
agreed to rely on and trust
the Chancellor.
Master – 08/18/10 11
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
INDEPENDENT AUDIT FINDING
MATERIAL Monthly Financial Activity Report Responsible: PCCD January 1, 2011 A monthly expenditure
WEAKNESSES for All Funds Board/Chancellor report was developed in
FINANCIAL Point: CFO February 2010. This
STATEMENT report will continue to
be refined and provided
Independent Audit to key stakeholders on a
Finding monthly basis.
(Refer to VTD Audit
2009-1 Response)
DISTRICT FINANCIAL
REPORTING
Independent Audit Annual Budget Prepared and Responsible: PCCD September 30, The 2010-11 Budget
Finding Presented to Stakeholders within Board/Chancellor 2010 will be presented for
Statutory Time-Line – On-Going Point: CFO review and acceptance
2009-2 Monitoring of Budget by September 28, 2010.
DISTRICT BUDGET (Refer to VTD Audit
MONITORING Response)
Independent Audit Financial Activity Calendar Responsible: Chancellor September 30, A Financial Activity
Finding Provided to Board of Trustees Point: CFO 2010 Calendar will be
provided to the Board
2009-3 of Trustees at the
QUARTERLY September Board
FINANCIAL Meeting for information
REPORTING (Refer to VTD Audit
Response)
Independent Audit Formal Comprehensive Review of Responsible: CFO June 30, 2011 Staff will be providing a Beginning work of
Finding the PeopleSoft Accounting Point: Assistant Vice recommendation on the development for Business
System Chancellor of Finance time-line and approach Intelligence Tool for
2009-4 to this corrective action. easier access.
OVERSIGHT AND Add status of position Training of staff in use of
MONITORING management System and its Functions
(Refer to VTD Audit
Response)
Master – 08/18/10 12
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
Independent Audit Address All Recommendations Responsible: PCCD Upon Receipt of This Corrective Action
Finding Stated in the Annual Audited Board/Chancellor Audit – 30, 60, 90, Matrix List Each 2008-
Financial Report Point: CFO 120 day Status 09 Audit Findings and
2009-5 Report to Audit Its Status the matrix is
CORRECTIVE ACTION Finance being used as a tool to
PLAN Committee and address each of the
Board of Trustees current and prior year
findings
(Refer to VTD Audit
Response)
Independent Audit Receive, Review and Reconcile Responsible: Chancellor Monthly Reports During the Month of
Finding the Monthly Investment Activity Point: CFO to the Audit and July, the Board of
Finance Trustees and Audit and
2009-6 Committee and Finance Committee
OTHER POST Regular Updates were provided an
EMPLOYMENT to the Board of update on the
BENEFITS Trustees Investment Activity
(OPEB) (Refer to VTD Audit
Response)
Independent Audit Prepare, Review and Adopt Policy Responsible: Chancellor December 31, The CFO is working
Finding on Use of Interest Rate Swap Point: CFO 2010 with new bond financial
Agreements adviser in the
2009-7 development of
appropriate policy,
SWAP INVESTMENT procedures and
ACTIVITY practices on interest rate
SWAP agreements
(Refer to VTD Audit
Response)
Master – 08/18/10 13
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
Independent Audit Cash and Bank Accounts Responsible: Chancellor June 30, 2011 The PCCD is reviewing
Findings Reconciled Monthly Point: CFO its policy regarding
cash and bank account
2009-8 & 2009-09 reconciliation and is
revising and
CASH IN COUNTY & implementing necessary
BANK ACCOUNT changes
RECONCIIATION (Refer to VTD Audit
Response)
Independent Audit Develop a Risk Assessment Responsible: Chancellor June 30, 2011 The PCCD is
Finding Program and Perform Regular Point: Internal Auditor considering the
Reviews of Programs, Services employment of an
2009-10 and Activities Internal Auditor to
perform risk assessment
(Refer to VTD Audit
Response)
2009-11 Independent Identify and Train Personnel in Responsible: Chancellor June 30, 2011 The CFO is identifying
Audit Finding Accounting of Capital Assets Point: CFO and having trained
personnel in the
accounting and
recording of capital
assets
(Refer to VTD Audit
Response)
2009-12 Independent A Review of the Capabilities of Responsible: CFO June 30, 2011 Staff will be providing a Publishing of Monthly
Audit Finding PeopleSoft Financial Accounting Point: Assistant Vice recommendation on the Variance Reports,
Software System Chancellor of Finance time-line and approach development of additional
to this corrective action. queries and reports and
(Refer to VTD Audit development of BI
Response) financial tool for easier
access
Master – 08/18/10 14
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-13 Independent Test and Implement Student Responsible: Vice June 30, 2011 Staff will be providing a Work with SAFE Student
Audit Finding Financial Aid Accounting System Chancellor of Educational recommendation on the financial system to
Services time-line and approach implement Web based
Point: Associate Vice to this corrective action, Student Financial Aid
Chancellor of Information along with regular system.
Technology status reports to the Testing to begin
Chancellor regarding December 2011 at the
product development. latest.
(Refer to VTD Audit Oct 2010 Gen. Ledger
Response) feed from SAFE to
PeopleSoft to be
implemented
2009-14 Independent Consistent Procedure for Responsible: Chancellor June 30, 2011 Staff will be providing a
Audit Finding Accounting and Remittance of All Point: CFO recommendation on the
Student Fees approach to this
corrective action. The
PCCD has authorized a
position to work
between student and
finance
(Refer to VTD Audit
Response)
2009-15 Independent Written Procedure Manuals Responsible: Chancellor June 30, 2011 Staff will be providing a
Audit Finding Developed for District and Point: CFO recommendation on the
Business Offices approach to this
corrective action.
(Refer to VTD Audit
Response)
SIGNIFICANT Software System Controls Responsible: June 30, 2011 CFO and Vice
DEFICIENCIES Reviewed & Tested by Chancellor Chancellor of
2009-16 Independent Service Provider & Point: CFO Educational Services to
Independent Audit Evaluate Adequacy Evaluate the Software
Finding System Controls
(Refer to VTD Audit
Response)
Master – 08/18/10 15
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-17 Adequate Controls Over Year-End Responsible: June 30, 2011 The PCCD will institute
Independent Audit Closing Process. Training of Chancellor adequate controls and
Finding District Staff on Accounting Point: CFO provide training to staff.
Principles (Refer to VTD Audit
Response)
2009-18 Assets in the OPEB District Responsible: Chancellor On-Going The PCCD will
Independent Audit Accounts Need to be Monitored, Point: CFO monitor, reconcile,
Finding Reconciled, Summarized, and summarize and record
Recorded in District Ledger on a the assets in the OPEB
Regular and Timely Basis accounts on a regular
and timely basis.
(Refer to VTD Audit
Response)
2009-19 Annual Affirmation from Retirees Responsible: Chancellor completed Completed
Independent Audit and Dependents to Determine Point: CFO and VC of HR July 31, 2010 The PCCD began an
Finding their Eligibility for district paid affirmative audit
health benefits enrollment process in
April 2010. This audit
determined the retirees
and their dependent’s
eligibility.
(Refer to VTD Audit
Response)
Master – 08/18/10 16
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-20 Revise Policies to Conform with Responsible: Chancellor June 30, 2011 The PCCD is receiving
Independent Audit Current Internal Revenue Service Point: CFO and VC of HR annual load banking
Finding (IRS) Section Regulations records to accrue the
Regarding “Load Banking”. liability for year-end
financial reporting. The
PCCD policy will be
modified to eliminate
the employee’s option
of cashing out their
balance in whole or in
part to comply with the
IRS regulations. PCCD
will engage a meet and
confer process.
(Refer to VTD Audit
Response)
2009-21 Internal Controls for Compensated Responsible: Chancellor December 31, In March 2010, a
Independent Audit Absence Balances Need to be Point: CFO and VC of HR 2010 consistent format was
Finding Strengthened to Ensure Absences developed for the
are Properly Recorded and Colleges to account for
Accumulated. Consistent load banking, accrual,
Methodology for Reporting Load usage, and liability.
Banking Balances. Outstanding (Refer to VTD Audit
Balances Reported to HR and/or Response)
Finance Regularly to Close the
Accounting Records.
Master – 08/18/10 17
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-22 Continue to Review and Responsible: Vice June 30, 2011 The PCCD is reviewing Calendar developed for
Independent Audit Implement the Draft Disaster Chancellor of Educational and implementing the routine testing of disaster
Finding Recovery Plan (DRP) for the Services draft DRP. The System recovery system.
Information Systems Department. Point: Associate Vice will be tested by June Off Campus Hosting
DRP Should Cover all Operating Chancellor of Information 30, 2011. The DRP will Back up files.
Systems and be Tested Annually. Technology include procedures that Hiring of Full Time DBA
DRP Should Include Procedures will ensure recovery
that Ensure Recovery and and restoration of the
Restoration of all Systems. systems in the event of
a disaster.
(Refer to VTD Audit
Response)
2009-23 Review Procedures and Format Responsible: Vice June 30, 2011 The PCCD will review Implementation of
Independent Audit Over Collection of Data in the Chancellor of Educational its procedures and PeopleSoft grants
Finding SEFA/SESA to Ensure it Includes Services format over the software
All Required Elements Point: Associate Vice collection of data to be MS Project
Chancellor of Information included in the spreadsheets/Access
Technology SEFA/SESA. database developed for all
(Refer to VTD Audit grants
Response)
2009-24 Post All Approved Audit Responsible: Chancellor December 31, The PCCD will post all
Independent Audit Adjustments after the Audited Point: CFO 2010 approved audit
Finding Financial Statements are adjustments after the
Approved audited financial
statements are
approved.
(Refer to VTD Audit
Response)
Master – 08/18/10 18
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-25 Review Guidelines for Receipt Responsible: Chancellor December 31, The PCCD will review
Independent Audit and Use of General Fund Monies Point: CFO 2010 the current guidelines
Finding Deposited within the Accounts. and all activity will be
All Activity Reconciled and reconciled in a timely
Provided in a Timely Manner. manner. Trust funds
Amounts within the Trust Fund will be forwarded with
Belonging to the District a reconciliation and
Forwarded to District with a Full accounting.
Reconciliation and Accounting (Refer to VTD Audit
Response)
2009-26 Transactions Recorded in Responsible: Chancellor On-Going Transactions will be
Independent Audit Accounts - Reviewed and Point: CFO reviewed and
Finding Reconciled Prior to Being Posted reconciled. Posting
to General Ledger. authority has been
limited to managers and
supervisors.
(Refer to VTD Audit
Response)
2009-27 The Allowance for Doubtful Responsible: Chancellor On-Going The PCCD will develop
Independent Audit Accounts – Need Review and Point: CFO a process to analyze
Finding Analysis Throughout the Year – accounts. The PCCD is
Properly Adjusted for Current implementing a new
Year Activities module in the student
finance system that will
set up payment plans
for students.
(Refer to VTD Audit
Response)
Master – 08/18/10 19
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-28 Review and Understand Responsible: Chancellor December 31, The PCCD will review
Independent Audit Disbursement Policies and Point: CFO 2010 and understand the
Finding Procedures – AP Staff Ensure disbursement policies
Expenditures are Classified and all and procedures. AP
Documents are Present Prior to staff will ensure that
Disbursement of Funds for expenditures are
Payment. classified and all
pertinent documents are
present prior to
disbursement of funds
for payment.
(Refer to VTD Audit
Response)
2009-29 Employment Contracts and Salary Responsible: Chancellor On-Going The PCCD will ensure
Independent Audit Increases are Approved and Point: VC of HR/CFO that employment
Finding Accepted by the Chancellor within contracts and salary
a Week of the Employee’s increases are approved
Acceptance and accepted by the
Chancellor within 30
days of Employee’s
acceptance.
(Refer to VTD Audit
Response)
2009-30 Process of recording Transfers and Responsible: Chancellor June 30, 2011 Written procedures will
Independent Audit Journal Entries Evaluated for Point: CFO be prepared on the
Finding Proper Internal Controls. proper controls and
Segregation of Duties with procedures. Only
Responsibility for Review and managers and
Reconciliation Maintained at the supervisors can post
Supervisory Level. Written journal entries.
Procedures Prepared on Proper (Refer to VTD Audit
Controls and Procedures. Response)
Master – 08/18/10 20
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
MATERIAL Implement a Reporting Calendar – Responsible: Chancellor June 30, 2011 The PCCD will
WEAKNESSES Timely Closing of Financial Point: CFO implement a reporting
Ledgers and Completion of the calendar for timely
FEDERAL AWARDS Audit and Related Filings closing of financial
2009-31 ledgers and completion
A-133 Reporting of the audit and related
Independent Audit required filings.
Finding (Refer to VTD Audit
Response)
2009-32 Accounting Policies Developed – Responsible: Chancellor June 30, 2011 Accounting policies
Independent Audit Uniform Calculation Procedures – Point: CFO and VC of SS will be developed to
Finding Routine Timelines – Reports Run provide uniform
in a Timely Manner and Provide calculation procedures
Return to Title IV Evidence that all Withdrawn for each of the colleges.
Students are Identified and a Records will include
Calculation Performed support that the reports
are run in a timely
manner.
(Refer to VTD Audit
Response)
2009-33 Implement Procedures to Provide Responsible: Chancellor June 30, 2011 The PCCD will Hiring of District Director
Independent Audit the College Student Financial Aid Point: Vice Chancellor of implement procedures of Financial Aid to
Finding Offices with Required Information Educational Services to provide the College implement consistent
and Timelines to submit the Student Financial Aid financial aid procedures
Student Financial Aid Reports to DOE. Financial Aid Offices with the and develop a financial
Reporting Offices – Develop Procedures to required information aid calendar.
Ensure EZ-Audit is Completed , and timelines to submit Fiscal services will
Reviewed and Submitted in a the appropriate reports complete EZ audit.
Timely Manner to the DOE. EZ Audit
will be completed,
reviewed, and
submitted in a timely
manner.
(Refer to VTD Audit
Response)
Master – 08/18/10 21
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-34 Physical Inventory of the Responsible: Chancellor June 30, 2011 Physical Inventory will
Independent Audit Federally Purchased Equipment Point: Purchasing be taken on a bi-annual
Finding taken Bi-Annually – Reconciled – Compliance Manager basis and reconciled
Written Procedures Prepared on with records of
Equipment Management Inventory Controls – Safeguarded purchases of the
and Accounted For equipment.
(Refer to VTD Audit
Response)
2009-35 Verify Entities Contracted with Responsible: Chancellor December 31, The PCCD has MOU’s will be kept up to
Independent Audit for Services are not Suspended or Point: Vice Chancellor of 2010 monitored the grant sub date, Vice Chancellor of
Finding Debarred Educational Services and recipients for Ed Services will oversee
Purchasing Compliance compliance with grants and ensure
Procurement, Suspension, Manager program performance reporting compliance
and Debarment since December 2009.
Signed MOUs have
been received from the
five campuses that
participated in the
Tech-Prep grant. Time
and effort verification
has been completed
District-wide for all
2008-09 awards and
forward.
(Refer to VTD Audit
Response)
Master – 08/18/10 22
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-36 Better Understanding of Timelines Responsible: Chancellor December 31, The Director of Grants Tech Prep Coordinator
Independent Audit for Corrective Action and Point: Vice Chancellor of 2010 and Workforce and hired.
Finding Implement Calendars for Educational Services Development will
Corrective Timelines. Sub ensure compliance MOU template developed
Sub Recipient Monitoring Recipient Agreements – (Refer to VTD Audit and approved to ensure
Reviewed, Changed to Include Response) timely completion by sub-
Notices, Terms, and Conditions recipients
for the Sub Recipient
2009-37 Files Must be Reviewed for all Responsible: Chancellor December 31, The PCCD is hiring an District wide Student
Independent Audit Components of Eligibility. Point: Vice Chancellor of 2010 Internal Auditor. This Financial Aid Director
Finding Schedules Developed, Reviewed, Student Services position will improve
and Reconciled on a Regular the error rates for the Developed District wide
Student Financial Aid Basis to Track Financial Aid Federal, State and Local guidelines.
Eligibility Awards programs. Schedules
will be developed,
reviewed and reconciled
on a regular basis.
(Refer to VTD Audit
Response)
2009-38 Berkeley City College – Responsible: Chancellor December 31, Berkeley City College Distribution of Monthly
Independent Audit Reconsider Approach to Point: Vice Chancellor of 2010 will review and Expense Reports (MERs)
Finding Verification and Develop a Educational Services reconsider its approach
Business Process that Provides a to verification and Correct accounting of
Student Financial Aid Clear Calculation of the Numbers develop a business labor and benefits
Verification Verified process that provides a
clear calculation. Correct accounting and
(Refer to VTD Audit coding of Pro-Rata pay
Response)
Master – 08/18/10 23
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-39 Greater Oversight of Reporting Responsible: Chancellor December 31, The PCCD will provide Developed MOUs
Independent Audit Problems and Allocate Point: Vice Chancellor of 2010 greater oversight of
Finding Appropriate Resources where Educational Services reporting and allocate
Necessary – Assist Colleges in appropriate resources
Student Financial Aid Meeting Requirements in a where necessary and
Pell Disbursements Timely Manner available to help the
Colleges meet the
requirements for timely
reporting.
(Refer to VTD Audit
Response)
2009-40 Better Assess Compliance Risks Responsible: Chancellor December 31, The PCCD will assess Hiring of Tech Prep
Independent Audit to Better Develop Appropriate Point: Vice Chancellor of 2010 the compliance risks to Coordinator and staff
Finding Compliance Objects and Educational Services better develop
Necessary Controls appropriate compliance Time and effort to be
Time and Effort objectives and accurately recorded
Reporting necessary controls.
(Refer to VTD Audit
Response)
2009-41 Develop and Monitor Reporting Responsible: Chancellor December 31, Reporting Calendar will Accurate reporting of
Independent Audit Calendar to Document Timelines. Point: Vice Chancellor of 2010 be used to document salary and benefits
Finding Verify Actual Costs Recorded in Educational Services timelines and monitor
the Financial System. reporting timelines. Pro Rata properly coded
Financial Reporting Reports will be
reviewed to verify Tech Prep Coordinator
actual costs are Hired
recorded in the financial
system.
(Refer to VTD Audit
Response)
Master – 08/18/10 24
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-42 Reconciliation Performed and Responsible: Chancellor December 31, Financial Aid set up an
Independent Audit Reviewed on a Monthly Basis. Point: Vice Chancellor of 2010 internal tracking
Finding Better Communication Between Student Services spreadsheet.
Departments and Central Discrepancies will be
Federal Work Study Administration Needs corrected through
Awards Improvement payroll adjustments
submitted to the college
Business Office. Fund
balances reported on a
monthly basis
(Refer to VTD Audit
Response)
2009-43 Adopt a Policy that Determines Responsible: Chancellor December 31, The PCCD will adopt a
Independent Audit Procedures for drawing Down Point: Vice Chancellor of 2010 policy/administrative
Finding Federal Funds. Implement a Student Services and Assoc regulation that
Control to Ensure Proper VC of Finance determine the
Federal Draw Downs Segregation of Duties over procedures for drawing
Drawing Down Funds and Verify down Federal funds. A
Amount is Reviewed and control will be
Approved implemented to ensure
segregation of duties.
Amounts will be
reviewed and approved.
(Refer to VTD Audit
Response)
2009-44 Programming of Student Fees Responsible: Chancellor December 31, Correction of this issue
Independent Audit Reviewed and Updated to Allow Point: Vice Chancellor of 2010 in the system is part of
Finding for the Maximum Amount of the Student Services the reconfiguration of
Capital Outlay Fee for the Student Fee system
Assessment of Capital International Students. Calculate changes. Individually
Outlay Fees for Fees Charged for Current Term errors are being
Nonresident Students and Full Year. Reimburse the corrected manually.
Affected Students the Amount (Refer to VTD Audit
Overcharged. Response)
Master – 08/18/10 25
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-45 Careful Calculation and Responsible: Chancellor December 31, CCFS-320 Attendance Cross checking through
Independent Audit Preparation of the CCFS-320 Point: CFO and VC of 2010 Reports will be testing and confirmation
Finding Attendance Reports. Educational Services calculated and prepared with Business Intelligence
Documentation Reviewed and a carefully. Supporting Tool (BI)
CCFS-320 Attendance Procedure to Cross Check and documents will be
Reporting Verify the Amounts to be carefully reviewed and
Reported to the Chancellor and a procedure to cross
Submission to the State. check and verify the
amounts reported will
be completed prior to
submittal.
(Refer to VTD Audit
Response)
2009-46 Director of Admission and Responsible: Chancellor December 31, Enrollment forms
Independent Audit Records – Review All Enrollment Point: VC of Student Services 2010 posted to the website
Finding Forms Posted to the Website for will be reviewed for
Consistency with Approved consistency and
Forms and Compliance with compliance.
Education Code Requirements. (Refer to VTD Audit
Response)
2009-47 Written Procedures Prepared and Responsible: Chancellor December 31, The PCCD will develop Cross checking done with
Independent Audit Provided to all Admissions and Point: Vice Chancellor of 2010 written procedures and system 320 Bolt on in
Finding Records Offices at the College Educational Services provide them to all PeopleSoft with BI tool
Campuses – Noting Requirements Admissions and
Residency Determination for the Classification of Students. Records Offices at the
Only the FTES Generated by college campuses. The
California Residents are Included verification of the
in the CCFS-320 Attendance residency status will be
Reports. consistently applied and
documented.
(Refer to VTD Audit
Response)
Master – 08/18/10 26
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-48 Documentation of the Verification Responsible: Chancellor December 31, Documentation of the Working closely with
Independent Audit Process for Students Receiving Point: Vice Chancellor of 2010 verification process for staff and Vice Presidents
Finding CalWorks Benefits Must be Educational Services students receiving of Student Services to
Included in the File for Each Term CalWorks Benefits will ensure processes in place
CalWorks – Monitoring Benefits Provided. Verification be included in the file for timely filing and
and Eligibility Process Completed on a Term by for each term benefits collection of student data.
Term Basis. are provided.
(Refer to VTD Audit
Response)
2009-49 Timelines of Required Categorical Responsible: Chancellor December 31. Documentation of Training of staff and Vice
Independent Audit Reporting must be Documented Point: Vice Chancellor of 2010 categorical reporting Presidents of Students
and Sent to all Program Directors Educational Services will occur and will be Services on accurate
CalWorks - Reporting – Supervisory Personnel to Ensure forwarded to all collection of student data
Reporting is Complete and program directors.
Accurate. General Ledger is Supervisory personnel
Posted Timely and Accurately for will ensure the
all Categorical Programs to reporting is complete
Ensure Accuracy of Reporting and accurate.
(Refer to VTD Audit
Response)
2009-50 Program Written to Allow Responsible: Chancellor December 31, Program will be written Training by Staff
Independent Audit Admissions and Records Office to Point: Vice Chancellor of 2010 to allow Admission and Development Coordinator
Finding Identify the Rosters that has not Educational Services; VC of Records Office to of Faculty on correct use
Properly Turned in by Instructors. SS and Internal Auditor identify the rosters that of rosters and grade
Students Actively Admissions and Records Office have been turned in by reports.
Enrolled Follow-Up with Instructors on the instructors to Regular follow up with
Requirements to Identify Students determine completeness instructional staff and
who are not Enrolled. and accuracy. administration on the
(Refer to VTD Audit campus.
Response) Regular reports
distributed to Presidents
Master – 08/18/10 27
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-51 Identify an Individual Responsible Responsible: Chancellor December 31, The PCCD will identify Training of staff
Independent Audit to Monitor State Compliance Point: Vice Chancellor of 2010 an individual that will oversight by managment
Finding Issues Related to all Compliance Educational Services and monitor State to ensure knowledge of
Areas and Ensure that Deadlines Internal Auditor compliance issues grants received, proper set
Use of Matriculation are met and Reports are Accurate. related to all up of grants and follow
Fund compliance areas and through
ensure that deadlines
are met and reports are
accurate and filed in a
timely manner.
(Refer to VTD Audit
Response)
2009-52 Set up Appropriate Sub fund or Responsible: Chancellor December 31, The PCCD will set up
Independent Audit Account within the General Point: CFO 2010 the appropriate sub fund
Finding Ledger to Identify the or account within the
Expenditures Associated with the general ledger to
Salaries of Classroom Lottery Revenue identify the
Instructors – 50% expenditures associated
with the lottery revenue.
(Refer to VTD Audit
Response)
2009-53 Careful Preparation of the Responsible: Chancellor December 31, Care will be taken in
Independent Audit Reporting Forms for the State Point: CFO 2010 completing the required
Finding System’s Office. Reconciliation reporting forms for the
of Amounts to be Reported to State’s System’s Office.
Enrollment Fees General Ledger Signed off by Reconciliation of
Reporting Supervisory Personnel Prior to amounts to be reported
Submitting the Documents. to the general ledger
will be signed off by
supervisory personnel
prior to submitting the
documents.
(Refer to VTD Audit
Response)
Master – 08/18/10 28
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
ALAMEDA COUNTY GRAND JURY
2009-10 Alameda County Recommendation 10-1 & 10-4 Responsible: Board of December 31, In progress Board Policy Review
Grand Jury Trustees/Board Policy 2010 The PCCD sought Committee regularly
PCCD Board Must: Review Committee outside investigator reviews policies.
Review, Update, Follow and Drummond to review
Enforce All Existing Policies Point: Chancellor Allen policies/procedures and All changes to policy and
Regarding: public report were made procedures are formally
Food to Board in September approved and posted on-
Travel 2009. line.
Professional
Development Board and Chancellor New Internal Auditor is
updated policy/ tasked to evaluate
procedure in Fall 2009. changes and recommend
process improvements,
Policy Review develop any new forms,
Committee reviewed and incorporate in
designated policies standard operating
procedure manual.
Statement from
November 2009
SMT meeting CBO to
enforce current policy
for travel with District
staff
Refer to Grand Jury
Response
Master – 08/18/10 29
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-10 Alameda County Recommendation 10-2 Responsible: Board of On-Going Completed Board Policy Review
Grand Jury Trustees/Board June 30, 2010 Practice reinforced at Committee updates on a
PCCD Board Must: board training on regularly basis.
Approve Salary Raises and Point: Vice Chancellor or september 14, 2010 and
Contracts Before They Are Human Services through corrective All changes to policy and
Awarded action matrix. procedures are formally
approved and posted on-
The PCCD sought line.
outside investigator
Drummond to review
policies/procedures in
September 2009.
Refer to Grand Jury
Response
2009-10 Alameda County Recommendation 10-3 Responsible: Board of December 31, In progress Agendized monthly for
Grand Jury Trustees 2010 – June 30, Board Workshop on Board review. All reports
PCCD Board Must: 2011 Goal Setting and are posted online and
Supervise the Chancellor, Point: Board President and Chancellor Evaluation permanently saved.
Including a Summary Review of Vice President on July 19, 2010 and
All Expenses on a Regular Basis September 14, 2010
Warrant registers
submitted to Board on a
monthly basis
Refer to Grand Jury
Response
2009-10 Alameda County Recommendation 10-4 Responsible: Board of December 31, In progress
Grand Jury Trustee/Chancellor 2010 The PCCD will require
Restrict and Require Written written justification for
Justification of Food and Point: CFO all purchases.
Meal Purchases. Forms Must Expenditures will be
Include Who Attended, Why reviewed and approved
the Business was Conducted monthly by the
and a Statement of Results. Governing board at a
Disclose to the Public. public meeting.
Refer to Grand Jury
Response
Master – 08/18/10 30
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-10 Alameda County Recommendation 10-5 Responsible: Board of October 30, 2009 Completed
Grand Jury Trustees Credit cards for Board
PCCD Board Must: members and
Not Issue Credit Cards to the Point: Chancellor Allen Chancellor were
Chancellor or Members of the Cancelled since
Board of Trustees November 2009. Only
a small number of
departments have credit
cards for departmental
needs.
Refer to Grand Jury
Response
2009-10 Alameda County Recommendation 10-6 Responsible: Board of September 30, Completed Travel budget is
Grand Jury Trustees 2010 Travel budget decreased identified during budget
PCCD Board Must: by 70%. development and
Justify and Restrict Travel by the Point: Chancellor Allen identified as a line item
Board and the Chancellor Refer to Grand Jury
Response
Refer to Cost Savings
Chart.
2009-10 Alameda County Recommendation 10-7 Responsible: Board of December 31, In progress Travel budget is
Grand Jury Trustees 2010 The PCCD will review identified during budget
PCCD Board Must: approval process for development and
Approve In Advance as a Non- Point: Chancellor Allen travel. A identified as a line item.
Consent Item All Out-Of-District recommendation will be
Travel by: made that the Board
Board Members and Chancellor approve all travel out-
of-state in advance and
that the Chancellor
approve travel out-of-
district.
Refer to Grand Jury
Response
Master – 08/18/10 31
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-10 Alameda County Recommendation 10-8 Responsible: Board of December 31, Completed Travel budget is
Grand Jury Trustees 2010 The PCCD has a current identified during budget
PCCD Board Must: travel request form that development and
Submit Written Reports Point: Chancellor Allen requires submittal at identified as a line item.
Describing the Total Cost of least 15 days in advance
Travel and Benefit to the PCCD of the travel date. This Submit written reports as
request form will be part of Board
reinforced and adhered communication on board
to. This form requires meeting agendas.
that the purpose/benefit
be stated. The PCCD
also utilizes a request
for reimbursement form
that describes the total
cost of travel.
Refer to Grand Jury
Response
2009-10 Alameda County Recommendation 10-9 Responsible: Board of December 31, Completed Board annual evaluation
Grand Jury Trustees 2010 The PCCD has will include ways to
PCCD Board Must: evaluated in the past the decrease costs while still
Provide an On-Site Office Space Point: Chancellor Allen need of On-Site Office maintaining effective
to Trustees and Eliminate Home Space and believe it is communication with the
Offices and All Cell Phone not cost-effective. Cell District.
Stipends phone stipends were
established to comply
with IRS rules.
Refer to Grand Jury
Response
Master – 08/18/10 32
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-10 Alameda County Recommendation 10-10 Responsible: Board of December 31, Completed Incorporate in Board
Grand Jury Trustee/Chancellor 2010 The PCCD will meeting calendar for
PCCD Board Must: generate State quarterly approval of financial
Review Financial Statements of Point: CFO financial reports and statements; and alert
the District at Board Meetings on review them at the board when financial
a Monthly Basis Governing Board level statements are not stated.
on a quarterly basis.
Incorporate in calendar
Practice reinforced at for council on planning
Board training on July and budget to review
20, 2010 and September financial statements.
14, 2010 and through
Corrective Action
Matrix.
Refer to Grand Jury
Response
2009-10 Alameda County Recommendation 10-11 Responsible: Board of December 31, In progress
Grand Jury Trustee/Chancellor 2010 The PCCD has posted
PCCD Board Must: the position for an
Fill the Position of Internal Point: CFO Internal Auditor. The
District Auditor position is expected to
be filled in Fall 2010.
Refer to Grand Jury
Response
Master – 08/18/10 33
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-10 Alameda County Recommendation 10-12 Responsible: Board of December 31, Completed
Grand Jury Trustee 2010 The PCCD Governing
PCCD Board Must: Board feels strongly
Choose a Single Salary Figure that that it must have the
Represents Total Compensation ability to offer the
for the Chancellor’s Employment necessary compensation
Contract package to ensure that
the District will be
competitive in
recruiting a chancellor.
A single salary figure
that represents total
compensation is too
restrictive relative to
effective negotiations
Refer to Grand Jury
Response
2009-10 Alameda County Recommendation 10-13 Responsible: Board of December 31, Completed Incorporate in Board
Grand Jury Trustees 2010 PCCD policy and State meeting calendar for
PCCD Board Must: regulations require meeting with outside
Schedule a Meeting Every Year Point: Chancellor/CFO auditors to meet auditors.
with the Outside Auditors to publicly with the
Discuss Findings and Governing Board to
Recommendations in Open discuss the findings and
Session recommendations. This
recommendation is
currently being
followed.
Refer to Grand Jury
Response
Master – 08/18/10 34
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-10 Alameda County Recommendation 10-14 Responsible: Board of December 31, In progress
Grand Jury Trustees 2010 The PCCD will
PCCD Board Must: continue to respond and
Require that Chancellor and Point: Chancellor/CFO implement each
Senior Management Implement auditor’s
Recommendations Made by recommendation.
Outside Auditors to Ensure a The Corrective Action
Budget can be Developed. Plan will list all audit
findings and a strategy
to address the
recommendations
Refer to Grand Jury
Response
2009-10 Alameda County Recommendation 10-15 Responsible: Board of December 31, In progress Agendized monthly for
Grand Jury Trustees 2010 The PCCD has revised board review. All reports
PCCD Board Must: policies and procedures are posted online and
Require Out-of-State Travel by all Point: Chancellor/CFO regarding travel to permanently saved.
District Employees to be promote transparency
Approved in Advanced by the and accountability since
Board and Heard as Individual Fall 2009.
Action Item and Not as an
Consent Agenda Item A recommendation will
be made that the Board
approve all travel out-
of-state in advance and
that the Chancellor
approve travel out-of-
district.
The public ratification
of travel occurs at an
open Board meeting.
Warrant registers
submitted to Board on a
monthly basis
Refer to Grand Jury
Response
Master – 08/18/10 35
PERALTA COMMUNITY COLLEGE DISTRICT
CORRECTIVE ACTION MATRIX
PENDING ACTIONS
Auditing/ Agency Corrective Action Responsibility/Point Due Date Status Systematic/Source
Integration
2009-10 Alameda County Recommendation 10-16 Responsible: Board of December 31, Completed Board Policy Review
Grand Jury Trustees/ Board’s Chancellor 2010 The PCCD currently Committee updates on a
PCCD Board Must: Evaluation Committee/ Board has and will implement regularly basis
Establish Penalties and an Policy Review Committee the Board policies
Enforcement Procedure for setting high ethical All changes to policy and
Violation of Policies by Trustees Point: standards for members procedures are formally
and the Chancellor Chancellor/CFO/Board of the Governing Board approved and posted on-
President and Vice President and Administrators, line.
including the
Chancellor.
Refer to Grand Jury
Response
Master – 08/18/10 36