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									                                                                           California State University, _____________                                                                         Exhibit 26
                                                                       Single Audit (A-133) - Prepared by Client (PBC) List
                                                                                          June 30, 2011




Note: This is a preliminary PBC list. Additional items may be requested as the audit progresses. Whenever possible, please provide all PBC items in ELECTRONIC form on the flash drive provided at the
annual GAAP training. This will replace the hard cop
Best practice: Campus should consider maintaining their own set of PBC items for their files, including any additional items provided during the audit.

All sample selections will be made by KPMG during the first day or two of fieldwork. Campuses may also request that their audit team make selections earlier and should contact the senior/manager
directly to coordinate.
Please assist KPMG audit team in coordinating interviews with personnel outside accounting/finance such as Student Financial Aid personnel, grant program managers, HR Director, Procurement,
Budget, Cashier office, etc.


                                                                                                                                                                     Date Due to
                               Compliance                                                                                                          Date Due to CO: KPMG: Final Day
Item #   Cross Reference       Requirement                                         Item (Description/Details)                                          7/29/11            1                    Received [Y/N]
General - Reporting
          YES, Reporting
                                                                                                                                                      Preliminary -
             Package,                               Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2011.                                  Final - Day 1 (all
 G1                               General                                                                                                          7/29/2011 (section                              [Y/N]
           A-133 Input                              Including SAM 07 reports to support the amounts reported for each line item (Final only).                                sections)
                                                                                                                                                         1 & 2)
              Sheet
                                                    Completed Single Audit Risk Assessment Questionnaire for each non-student financial aid
 G2         Exhibit 24            General           grant program listed on the SEFA (totaled by CFDA number, not by project) with total                                Final - Day 1              [Y/N]
                                                    expenditures greater than $300,000 for the year.
 G3                                General          Copy of final FISAP report.                                                                                         Final - Day 1              [Y/N]



                                                    For student financial aid expenditures, a reconciliation of expenditures per the SEFA to the
 G4         Exhibit 23            General           FISAP (final submitted version - use draft version until submitted version is available on                          Final - Day 1              [Y/N]
                                                    10/1/11) including support for reconciling items



                                                    For non-student financial aid program expenditures, a reconciliation of expenditures per
 G5                               General                                                                                                                               Final - Day 1              [Y/N]
                                                    the SEFA to the general ledger (PeopleSoft).
                                                    Common Origination & Disbursement (COD) School Funding Information (aka Final
 G6                               General           Statement of Account) for all financial aid programs available: Pell, SMART, ACG, etc..                             Final - Day 1              [Y/N]
                                                    Amount per statement should agree to FISAP.
                                                    Department of Education School Account Statement (SAS) for William Ford direct loan
 G7                               General           expenditures from the Common Origination and Disbursement (COD) System. Amount                                      Final - Day 1              [Y/N]
                                                    per SAS should agree to SEFA.


                                                                                            Page 1 of 7                                                   b42c5108-7a14-45b2-be83-98e38cdd6b30.xls
                                                                California State University, _____________                                                                 Exhibit 26
                                                            Single Audit (A-133) - Prepared by Client (PBC) List
                                                                               June 30, 2011




                                                                                                                                                          Date Due to
                           Compliance                                                                                                   Date Due to CO: KPMG: Final Day
Item #   Cross Reference   Requirement                                 Item (Description/Details)                                           7/29/11            1            Received [Y/N]
                                         Supporting documentation for Federal Family Education Loan Program (FFELP)
 G8                          General     expenditures per SEFA (for example, monthly reconciliations of EFT rosters for loans                           Final - Day 1            [Y/N]
                                         issued).

                                         Current status report of prior year findings. Note: The following campuses had findings
                                         related to student financial aid in the CSU 6/30/10 single audit report: Systemwide
 G9                          General     (Internal Control); Stanislaus, San Francisco and Chico - Student Status Changes; Long                         Final - Day 1            [Y/N]
                                         Beach and Northridge - Pell Payment Data Reporting; Stanislaus - Return of Title IV
                                         Funds.

                                         Copies of any reports issued by federal granting agencies related to audits/reviews of grant
 G10                         General                                                                                                                    Final - Day 1            [Y/N]
                                         programs issued or conducted in the past two years.




                                                                                  Page 2 of 7                                                b42c5108-7a14-45b2-be83-98e38cdd6b30.xls
                                                                                         California State University, _____________                                                                                   Exhibit 26
                                                                                     Single Audit (A-133) - Prepared by Client (PBC) List
                                                                                                        June 30, 2011




Note: This is a preliminary PBC list. Additional items may be requested as the audit progresses. Whenever possible, please provide all PBC items in ELECTRONIC form on the flash drive provided at the annual GAAP training.
This will replace the hard copy previously provided and Campuses will not need to print copies if provided electronically. Name the electronic file using the PBC item # and brief description. If not provided electronically, copies
(NOT originals) of the items on the PBC list must be centrally accumulated in a separate set of binders to be provided to the audit team on the first day of fieldwork unless otherwise noted. When originals are provided (such as journal
entries, cash reconciliations, etc), ensure it is clearly marked ORIGINAL, DO NOT REMOVE. There should be a divider tab labeling each PBC item, including those in electronic form (indicate on tab to refer to flash drive). All
schedules in the binders should be clearly labeled (filename) and cross-referenced to the PBC list (for example: "General #1").

Best practice: Campus should consider maintaining their own set of PBC items for their files, including any additional items provided during the audit.

All sample selections will be made by KPMG during the first day or two of fieldwork. Campuses may also request that their audit team make selections earlier and should contact the senior/manager directly to
coordinate.
Please assist KPMG audit team in coordinating interviews with personnel outside accounting/finance such as Student Financial Aid personnel, grant program managers, HR Director, Procurement, Budget, Cashier
office, etc.

                                                                                                                                                        Date Due to
                                                                                                                                                          KPMG:
                              Compliance                                                                                                              Scheduled A-133         Date Due to
Item # Cross Reference       Requirement                                         Item (Description/Details)                                           Field Work Date          KPMG:              Received [Y/N]
Student Financial Aid Program - Higher Scope Campus Only
                                                Listing of all students receiving Federal student financial aid during the 2010/11 year.
                                                This listing should include the student’s name and the award amount received for each
                                                type of aid, including parent loans (Note: The total at the end of this report should agree or       Day 1 of scheduled
 FA1                             Various                                                                                                                                                                [Y/N]
                                                be reconciled to the SEFA.) For higher scope campuses, this listing will be utilized by               A-133 fieldwork
                                                KPMG to make sample selections.


                                                       Access to student financial system with documented instructions of which screens provide      Day 1 of scheduled
 FA2                                 General                                                                                                                                                          [Y/N/NA]
                                                       what information                                                                               A-133 fieldwork

                                                                                                                                                     Day 1 of scheduled
 FA3                                 General           Campus Program participation agreement                                                                                                         [Y/N/NA]
                                                                                                                                                      A-133 fieldwork

                                                       URL or access to hard copy of Academic Calendar or Student Catalog that contains the
                                                                                                                                                     Day 1 of scheduled
 FA4                                 General           beginning, ending dates for Summer 2010, Fall 2010, Spring 2011 and Summer 2011                                                                [Y/N/NA]
                                                                                                                                                      A-133 fieldwork
                                                       semesters.

                                                                                                                                                     Day 1 of scheduled
 FA5                                 General           List of all locations in which the University offers courses                                                                                   [Y/N/NA]
                                                                                                                                                      A-133 fieldwork

                                                                                                                                                     Day 1 of scheduled
 FA6                                 General           Accreditation letter                                                                                                                           [Y/N/NA]
                                                                                                                                                      A-133 fieldwork

                                                       If the campus is a Quality Assurance (QA) or experimental site campus, copy of the most       Day 1 of scheduled
 FA7                                    E                                                                                                                                                             [Y/N/NA]
                                                       recent acknowledgement letter and list of waived requirements                                  A-133 fieldwork

                                                                                                                                                     Day 1 of scheduled
 FA8                                    E              Cost of attendance 2010/11 - student budget                                                                                                    [Y/N/NA]
                                                                                                                                                      A-133 fieldwork

                                                       Definition of campus enrollment status (i.e. how many units are full-time, 3/4 time, 1/2      Day 1 of scheduled
 FA9                                    E                                                                                                                                                             [Y/N/NA]
                                                       time and less than 1/2 time status) for undergraduate, credential, and graduate students       A-133 fieldwork



                                                                                                           Page 3 of 7                                                            b42c5108-7a14-45b2-be83-98e38cdd6b30.xls
                                                                                  California State University, _____________                                                                           Exhibit 26
                                                                              Single Audit (A-133) - Prepared by Client (PBC) List
                                                                                                 June 30, 2011



                                                                                                                                                  Date Due to
                                                                                                                                                    KPMG:
                             Compliance                                                                                                         Scheduled A-133      Date Due to
Item #   Cross Reference     Requirement                                         Item (Description/Details)                                     Field Work Date       KPMG:           Received [Y/N]

                                                 Definition of campus academic year (how many standard terms there are - for example,           Day 1 of scheduled
FA10                               E                                                                                                                                                     [Y/N/NA]
                                                 fall, winter, spring)                                                                           A-133 fieldwork

                           E, N (Institutional                                                                                                  Day 1 of scheduled
FA11                                             Satisfactory academic progress policy for undergraduate, credential, and graduate students                                              [Y/N/NA]
                              Eligibility)                                                                                                       A-133 fieldwork

                                                 List of majors offered and the required units needed for each major to graduate (used for      Day 1 of scheduled
FA12                               E                                                                                                                                                     [Y/N/NA]
                                                 satisfactory academic progress)                                                                 A-133 fieldwork

                                                                                                                                                Day 1 of scheduled
FA13                       E, N (Verification)   Admissions policy                                                                                                                       [Y/N/NA]
                                                                                                                                                 A-133 fieldwork

                                                 For a sample of students to be provided, Common Origination & Disbursement (COD)
                                                                                                                                                Day 2 of scheduled
FA14                        L (Pell Payment      Award Disbursements Information for the period 7/1/10 to 6/30/11. (Person Detail > Pell                                                 [Y/N/NA]
                                                                                                                                                 A-133 fieldwork
                            Data Reporting)      Awards > Award Detail)

                                                                                                                                                Day 2 of scheduled
FA15                        L (Pell Payment      For a sample of students to be provided, Pell origination disbursement detail from                                                      [Y/N/NA]
                                                                                                                                                 A-133 fieldwork
                            Data Reporting)      PeopleSoft for the period 7/1/09 to 6/30/10.
                                                 Accounting records (i.e., trial balance) to support that a separate fund is established
                                                 for the following financial aid programs: perkins loans, nursing student loan                  Day 1 of scheduled
FA16                                                                                                                                                                                     [Y/N/NA]
                                                 program, health professions student loans (including primary care loans and loans               A-133 fieldwork
                           N (Separate Funds)    for disadvantaged students) (if applicable).
                                                                                                                                                Day 1 of scheduled
FA17                        N (Verification)     Campus written verification policies and procedures                                                                                     [Y/N/NA]
                                                                                                                                                 A-133 fieldwork

                           N (Borrower Data
                                                 For William Ford direct loans only: for a sample of students to be provided (same              Day 1 of scheduled
FA18                       Transmission and                                                                                                                                              [Y/N/NA]
                                                 samples as confirmed), campus support for the payment amounts and dates.                        A-133 fieldwork
                            Reconciliation)
                           N (Borrower Data
                                                 For William Ford direct loans only: signed campus confirmation letter and CD to be sent        Day 1 of scheduled
FA19       Exhibit 40      Transmission and                                                                                                                                              [Y/N/NA]
                                                 to the direct loan servicer (ACS Education Solutions).                                          A-133 fieldwork
                            Reconciliation)
                           N (Borrower Data
                                                 For William Ford direct loans only: signed campus password notification letter to be sent      Day 1 of scheduled
FA20       Exhibit 41      Transmission and
                                                 to the direct loan servicer (ACS Education Solutions).                                          A-133 fieldwork
                            Reconciliation)


                                                 For William Ford Direct Loans Only: The CD sample of borrowers must be submitted
                           N (Borrower Data
                                                 with the data password protected on a CD in ASCII Text Format: School Code; SSN; Last          Day 1 of scheduled
FA21       Exhibit 42      Transmission and
                                                 Name, First Name, MI for each borrower. The School Code is the first line entry, keyed as       A-133 fieldwork
                            Reconciliation)
                                                 the first six (6) positions on the file and should occur only once in the file. SSN and Name
                                                 are subsequent line entries for each borrower requested. SSN must be formatted as the
                                                 first nine (9) positions with leading zeros for each borrower entry.




                                                                                                    Page 4 of 7                                                         b42c5108-7a14-45b2-be83-98e38cdd6b30.xls
                                                                                 California State University, _____________                                                                          Exhibit 26
                                                                             Single Audit (A-133) - Prepared by Client (PBC) List
                                                                                                June 30, 2011



                                                                                                                                                Date Due to
                                                                                                                                                  KPMG:
                             Compliance                                                                                                       Scheduled A-133      Date Due to
Item #   Cross Reference     Requirement                                       Item (Description/Details)                                     Field Work Date       KPMG:           Received [Y/N]

                           N (Borrower Data
                                                For William Ford direct loans only: monthly reconciliations of SAS data file (provided by     Day 1 of scheduled
FA22                       Transmission and                                                                                                                                            [Y/N/NA]
                                                the COD) to campus records. KPMG to select sample of monthly reconciliations.                  A-133 fieldwork
                            Reconciliation)


                           N (Return of Title   Complete listing of students that dropped out for the period July 1, 2010 to June 30, 2011.   Day 1 of scheduled
FA23                                                                                                                                                                                   [Y/N/NA]
                                  IV)           The listing should include the amounts and types of aid awarded for these students.            A-133 fieldwork


                                                Complete listing of students that enrolled but never attended where their funding was
                           N (Return of Title                                                                                                 Day 1 of scheduled
FA24                                            received by the campus for the period July 1, 2010 to June 30, 2011. The listing should                                                [Y/N/NA]
                                  IV)                                                                                                          A-133 fieldwork
                                                include the amounts and type of aid awarded for these students.


                           N (Student Status    For FFEL and Direct Loans only: Complete listing of students that graduated during the        Day 1 of scheduled
FA25                                                                                                                                                                                   [Y/N/NA]
                               Changes)         period July 1, 2010 to June 30, 2011 that had either FFEL or Direct Loans.                     A-133 fieldwork


                           N (Student Status    For FFEL and Direct Loans only: Campus written policies and procedures regarding              Day 1 of scheduled
FA26                                                                                                                                                                                   [Y/N/NA]
                               Changes)         updating of student status for FFEL and Direct Loan recipients with the NSLDS.                 A-133 fieldwork

                           N (Student Status    For FFEL and Direct Loans only: Enrollment Reporting Schedule from NSLDS that shows           Day 1 of scheduled
FA27                                                                                                                                                                                   [Y/N/NA]
                               Changes)         the frequency and dates the Campus has elected to receive its batch reporting updates.         A-133 fieldwork

                           N (Student Status    For FFEL and Direct Loans only: NSLDS Enrollment Reporting Summary Report                     Day 1 of scheduled
FA28                                                                                                                                                                                   [Y/N/NA]
                               Changes)         (SCHER1) for the period July 1, 2010 to June 30, 2011.                                         A-133 fieldwork

                           N (Student Status    For FFEL and Direct Loans only: For sample of students to be provided, NSLDS                  Day 2 of scheduled
FA29                                                                                                                                                                                   [Y/N/NA]
                               Changes)         Enrollment Detail that shows all active and inactive records sorted by certification date.     A-133 fieldwork

                              N (Denying
                                                For FFEL only: Campus written policies & procedures and communications to students            Day 1 of scheduled
FA30                       Students Access to                                                                                                                                          [Y/N/NA]
                                                regarding FFEL program and approved or preferred lenders.                                      A-133 fieldwork
                               Lenders)
                              N (Denying
                                                For FFEL only: Print out of information on Campus website regarding FFEL program and          Day 1 of scheduled
FA31                       Students Access to                                                                                                                                          [Y/N/NA]
                                                approved or preferred lenders.                                                                 A-133 fieldwork
                               Lenders)

                            N (Institutional    Campus' policy regarding paying commission, bonuses or other incentive pay to financial       Day 1 of scheduled
FA32                                                                                                                                                                                   [Y/N/NA]
                              Eligibility)      aid employees.                                                                                 A-133 fieldwork

                            N (Institutional                                                                                                  Day 1 of scheduled
FA33                                            Campus' most recent Eligibility Certification Approval Report (ECAR)                                                                   [Y/N/NA]
                              Eligibility)                                                                                                     A-133 fieldwork




                                                                                                   Page 5 of 7                                                        b42c5108-7a14-45b2-be83-98e38cdd6b30.xls
                                                                                 California State University, _____________                                                                        Exhibit 26
                                                                             Single Audit (A-133) - Prepared by Client (PBC) List
                                                                                                June 30, 2011



                                                                                                                                              Date Due to
                                                                                                                                                KPMG:
                             Compliance                                                                                                     Scheduled A-133      Date Due to
Item #   Cross Reference     Requirement                                       Item (Description/Details)                                   Field Work Date       KPMG:           Received [Y/N]

                               N (Written
                                                Listing of any agreements (with amounts paid) to Other Institutions or Organizations that
                           Arrangements with                                                                                                Day 1 of scheduled
FA34                                            are ineligible to participate in SFA programs that provide educational programs on behalf                                            [Y/N/NA]
                           Other Institutions                                                                                                A-133 fieldwork
                                                of CSU to CSU students (as applicable).
                           or Organizations)

                                                Part II, Section E. Assessments and Expenditures, Supporting documentation for i) total
FA35                           L (FISAP)        tuition and fees, ii) total title IV, part A grants (including Pell, ACG and SMART), iii)                          10/1/11           [Y/N/NA]
                                                total expended for state grants and scholarships.
                                                Part III - Perkins, Section B. Fund Activity for 2009-2010, Supporting documentation for
FA36                         G, L (FISAP)       the Institutional Capital Contribution (ICC) deposited into the Fund between July 1, 2010                          10/1/11           [Y/N/NA]
                                                to June 30, 2011.
                                                Part IV - FSEOG, Section C. Funds to FESOG Recipients, Supporting documentation for
FA37                         G, L (FISAP)       the Nonfederal share of funds to FSEOG recipients (cash and other). If less than 25%,                              10/1/11           [Y/N/NA]
                                                please provide copy of waiver.
                                                Part V - FWS, Section F. Info about JLD Program, Supporting documentation for the
FA38                         G, L (FISAP)                                                                                                                          10/1/11           [Y/N/NA]
                                                Institutional expenditures for the JLD program. (or applicable waiver)
                                                Part V - FWS, Section G. Students employed in Community Service, Supporting
FA39                         G, L (FISAP)       documentation for Nonfederal share of community service earned compensation. (or                                   10/1/11           [Y/N/NA]
                                                applicable waiver)
                                                Part VI - Program Summary, Section A. Distribution of Program Recipients and
FA40                         G, L (FISAP)                                                                                                                          10/1/11           [Y/N/NA]
                                                Expenditures, Supporting documentation for information reported in table.
                                                In addition to the selections noted above, KPMG will select a few additional line item
                                                from the following FISAP sections and request supporing documentation:
                                                Part II, Federal Perkins Loan Program
                                                - Fiscal Report (KPMG to trace material line items)
                                                - Fund Activity (Annual) During the XXXX-XX Award Year
                                                - Cumulative Repayment Information
FA41                           L (FISAP)        - Cohort Default Rate                                                                                              10/1/11           [Y/N/NA]
                                                Part III, Federal Perkins Loan ProgramPart IV, Federal Supplemental Educational
                                                Opportunity Grant Program
                                                - All sections
                                                Part V, Federal Work-Study (FWS) Program
                                                - All sections



                                                Final submitted 2010/11 FISAP (must indicate "submitted version" on bottom left corner) -
FA42                           L (FISAP)                                                                                                                           10/1/11           [Y/N/NA]
                                                campus to submit by 10/1/10.




                                                                                                  Page 6 of 7                                                       b42c5108-7a14-45b2-be83-98e38cdd6b30.xls
                                                                     California State University                            Exhibit 26
                                                                   State Fiscal Stabilization Fund
                                                                   Prepared by Client (PBC) List



Note: Additional items may be requested as the audit progresses.
                                                                                                 Date Due to % Complete /
 Item #                            Item (Description/Details/Issues)
                                                                                                  KPMG:       Received
ARRA Audit                                                                                                       0%

              Copy of journal entries to record the ARRA Grant for July to November 2009
              payroll. Campuses received instructions (AD 10-07) to record the journal entries
 ARRA1
              which allocated a portion of the October 2010 payroll expenditures under 6
              object codes within the operating fund to be paid using the ARRA grant.

              Supporting query of the above entries that details all the employee payments
              included in the total allocation pool. The total detail (of employee payments)
              should agree to the total of the 6 object codes that were to be included in the
 ARRA2        allocation pool. Depending on how the campus identified this pool (within
              PeopleSoft HR or PeopleSoft Finance), the CO has provided instructions on how
              to run these queries. See attachment 1 and 2 for further instructions on how to
              generate the queries. KPMG to make selections from this detail.

              Copy of the journal entries to record October 2010 payroll, which details the
 ARRA3        TOTAL payroll paid out each month from HRS System by CSU Fund (409, 441,
              485 ect).
              Supporting query for the above Journal entries (ARRA3 above). This query
 ARRA4        should agree to the total payroll from each respective CSU Fund. See
              attachment 3 for further instructions on how to generate the query.
              Reconciliation between State Payroll Tape and the GL for October 2010 payroll.
              NOTE: same as PBC #92 which was for June 2011 only, some campuses
 ARRA5
              include every month on one report. Campus Teams may already have this
              information
              For each of the 10 selections (to be provided from #1&2), provide the Faculty,
 ARRA6        Administrator & Staff Transaction Form (E-FAS) that was in effect October
              2010.

              For each of the 10 selections (to be provided from #1 & 2), provide access to
              view or (print screens) of the "payment history" information from the Payroll
 ARRA7
              Information Management System (PIMS). See attachment 4 for instructions on
              how to obtain the "payment history" information.

              For each of the 10 selections (from #1), provide the approved timecard (as
 ARRA8
              applicable) for hourly employees.
                                                                 Prepared by KPMG LLP 1/19/2012                               Page 7

								
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