Elements of an Audit FY 2007-2008 by garrickWilliams

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									                           Elements of an Audit
                              FY 2007-2008
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Audits are conducted at 58 Community Colleges on an annual basis. The following items are
used in conducting an audit. Previous audit findings or recent issues may necessitate an
expanded audit.

                       Section One: Administration/General

 •   Copy of minutes from the Board of Trustees meeting showing action taken in response to
     the prior audit.

 •   Board of Trustees Minutes showing discussion of Evaluation Performance Review of
     President.

 •   Documentation of transmission of Presidential review to the System Office.

 •   Board of Trustees Minutes showing College Personnel Policies discussion/approval and copy
     of personnel policy.

 •   Copy of College Personnel Policy Manual.

 •   Board of Trustees Minutes showing College Tech Prep Articulation Agreement
     discussion/approval.

 •   Board of Trustee Minutes discussion of findings, if any, of any audits conducted by the
     Office of the State Auditor, Office of the State Controller, and/or US Department of
     Education.

 •   Documentation of any U.S. Department of Education reviews/audits.

 •   Two current College Catalogs.

 •   Copy of Institutional Effectiveness Plan/Strategic Plan and Master Facilities Plan.

 •   Copy of Business Continuity Plan with approval/effective date (to include Communicable
     Disease/Pandemic Influenza in the Work Place Plan).

 •   Documentation of Business Office Personnel Internal Control/Audit Training.

 •   List of Board of Trustees Members - Current and Audit Period of Review.

 •   Documentation of Trustee Training/refresher training.

 •   Ethics Training documentation for Trustees and President/Direct Reports.

 •   Documentation of Business Office personnel training internal controls and separation of
     duties.

 •   Copy of College Basic Skills Plan.




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                          Elements of an Audit
                             FY 2007-2008
•   Documentation of most recent SACS re-accreditation visit, to include findings, if any.

•   Copy of College telephone directory.

•   Internet Access and outside phone line.

•   Workspace with locking door and key.
•   Access to copying machine.


                              Section Two: Curriculum

•   Copy of academic calendar(s) and inclement weather plan, and revised calendar(s) (if
    applicable):
    Summer 2006 through Spring 2007.

•   Co-op workbooks and student transcripts for the classes requested.

•   Attendance rosters for the sample of records selected. Include a course section legend.
    Copy of Program termination(s) in spread sheet format.

•   Copy of program termination(s) and response(s) from System Office.

•   Copy of System President approval to enroll GOT students documentation.
•   All XPA reports:

         • Curriculum Duplicate Class Report or XPAE

         • Cooperative Education or XPAA

         • Underage Students or XPAU

         • Student Course Overlap for Curriculum and Continuing Education or XPAQ
         • Current Master Class Schedule or XPAC.

•   Copy of Huskins Bill approvals: Summer 2006 through Spring 2007.

•   Copy of Joint High Program Agreements and approvals (Early College, Middle College,
    Academic, Themed High Schools).

•   Copy of captive/co-opted approvals for classes offered in captive /co-opted settings
    (prisons, alcohol rehab, etc): Summer 2006 through Spring 2007.

•   Copy of all Instructional Service Agreements: (Level I, II, and III): Summer 2006 through
    Spring 2007. Include documentation that details FTE adjustment(s). Verification that
    adjustment was made according to the terms of Agreement.

•   Copy of all other collaborative/partnership agreements for delivery of instruction.

•   Copy of fee documentation set by board of trustees. Include date set and how fees were
    expended.



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                          Elements of an Audit
                             FY 2007-2008
•   Copy of Criminal Justice Certification Review for BLET: Summer 2006 through Spring 2007.
    Letters of sponsorships and/or receipted tuition:
    Copy of Pre and Post Delivery.

•   Copy of Accreditation from NC Department of Justice - Training Standards Division.

•   Copy of summary documentation of hours reported for academic skills lab(s) - Summer
    2006 through Spring 2007.

•   Copy of self-supporting policy and account financial/sheet balances for self-supporting
    programs as of June 30, 2007. Include date of policy and board minutes approving the
    policy.
•   Copy of summaries of any program reviews conducted from Summer 2006 through Spring
    2007.


                       Section Three: Continuing Education

•   Attendance rosters, instructor contracts, registration forms, receipt rosters/billing statement
    for the sample of records selected.
•   Computer Audit Program Results - XPA for the following semester(s) - Spring 2006, Summer
    2006, Fall 2006.

        •   Underage Students or XPAO

        •   Duplicate Classes for Extension Students or XPAF

        •   Current Master Class Schedule or XPAG (Include directions to off-campus
            locations, physical address, and any special instructions.)

•   Copy of Criminal Justice Certification Reviews for Spring 2006 through Fall 2006.
    BLET: Letters of sponsorship and/or receipted tuition:
    Copy of Pre and Post Delivery.

•   Copy of Accreditation from NC Department of Justice - Training Standards Division.

•   Basic Skills student work files to include LEIS information: Spring 2006 through Fall 2006.

•   Copy of captive/co-opted approvals for classes offered in captive/co-opted settings:
    (prisons, jails, alcohol rehab, nursing facilities, sheltered workshops, etc): Spring 2006
    through Fall 2006.

•   Copy of all Instructional Service Agreements (Level I, II, and III) and any other agreements
    involving delivery of instruction. Spring 2006 through Fall 2006. Include documentation that
    details FTE adjustment(s). Verification that adjustment was made according to terms of
    Agreement.

•   Accountability/Credibility Plan and Internal Audit documentation. (Include date of plan
    approval, board of trustees' minutes showing date plan was approved, and physical
    addresses of all sites - on and off campus.) Spring 2006, Summer 2006, Fall 2006.



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                         Elements of an Audit
                            FY 2007-2008
•   Copy of Self-Supporting Policy and accounting financial/sheet balances for self-supporting
    programs as of June 30, 2007. Include date of policy and board of trustee minutes
    approving the policy.

•   Copy of Fee Schedule authorization as set by board of trustees. Include date set and how
    fees collected were expended.

•   Copy of all Agreements with Fire/EMS/Law Enforcement/Rescue Associations for delivery of
    instruction.
•   Copy of Financial balance sheets as of June 30, 2007, for any of the above listed
    Agreements.




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