AGENDA. I. Certification of posting of notice of meeting Dr. Wright Lassiter
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1 BOARD OF TRUSTEES AUDIT COMMITTEE MEETING DALLAS COUNTY COMMUNITY COLLEGE DISTRICT AND RICHLAND COLLEGIATE HIGH SCHOOL District Office 1601 South Lamar Street Lower Level, Room 007 Dallas, TX Tuesday, December 20, :00 PM AGENDA I. Certification of posting of notice of meeting Dr. Wright Lassiter II. Presentation of Letter from Independent Auditors to the Audit Committee of the Board of Trustees Committee action: Review III. Presentation of Financial Statements and Office of Management and Budget Circular A-133 Supplemental Financial and Compliance Report Together with Reports of Independent Auditors, August 31, 2011 and 2010, and, Internal Control Letter to the Board of Trustees (as provided by Board of Trustees policy CDC-Local) Committee action: Review and recommend for presentation to Board of Trustees at the Special Board Meeting on December 20, 2011 IV. Presentation of Quarterly Summary of Internal Audit Activities for the Quarter Ended November 30, 2011 (as provided by Board of Trustees policy CDC-Local) Committee action: Review V. Review of Chancellor s Travel Committee action: No action required McConnell & Jones, LLP Ed DesPlas Rafael Godinez Kathryn Tucker VI. Executive session The Board may conduct an executive session as authorized under of the Texas Government Code to deliberate on personnel matters, including commencement of annual evaluation of The Chancellor and any prospective Audit Committee Meeting 12/20/2011 Page 1 of 113 Printed 12/16/2011 9:00 AM
2 employee who is noted in Employment of Contractual Personnel. As provided by of the Texas Government Code, the Board of Trustees may conduct an executive session to deliberate regarding real property since open deliberation would have a detrimental effect upon negotiations with a third person. The Board may conduct an executive session under of the Texas Government Code to seek the advice of its attorney and/or on a matter in which the duty of the attorneys under the Rules of Professional Conduct clearly conflict with the Open Meetings Act. The Board may seek or receive its attorney's advice on other legal matters during this executive session, including a date for the District's general election for trustees. The Board may conduct an executive session under of the Texas Government Code to deliberate regarding the deployment or specific occasions for implementation of security personnel or devices. VII. Adjournment CERTIFICATION OF NOTICE POSTED FOR THE DECEMBER 20, 2011 AUDIT COMMITTEE MEETING OF THE DALLAS COUNTY COMMUNITY COLLEGE DISTRICT AND RICHLAND COLLEGIATE HIGH SCHOOL BOARD OF TRUSTEES I, Wright L. Lassiter, Jr., Secretary of the Board of Trustees of the Dallas County Community College District, do certify that a copy of this notice was posted on the 16 th of December 2011, in a place convenient to the public in the District Office Administration Building, and a copy of this notice was provided on the 16 th of December 2011, to John F. Warren, County Clerk of Dallas County, Texas, and the notice was posted on the bulletin board at the George Allen, Sr. Courts Building, all as required by the Texas Government Code Wright L. Lassiter, Jr., Secretary Audit Committee Meeting 12/20/2011 Page 2 of 113 Printed 12/16/2011 9:00 AM
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112 TO: Audit Committee of the Board of Trustees FROM: Rafael J. Godinez, CPA DATE: December 6, 2011 RE: Quarterly Summary of Activities For the 1 st Quarter Ended November 30, 2011 The following is a summary of activities by the DCCCD Internal Audit Department during the first quarter of Fiscal Year AUDITS COMPLETED Reports Issued - Student and Exchange Visitor Information System (SEVIS) Eastfield The purpose of the audit was to ensure compliance with Federal regulations pertaining to the tracking and reporting of international students enrolled at Eastfield College and the maintenance of all required documentation. This audit was a special request from EFC prior to the transitioning of the SEVIS responsibilities from the Admissions, Advisement, and Testing division into the English Language Learning Advisement (ELLA) center. There are twenty-two international students currently enrolled at EFC. The audit found two student files were missing the Form I-94 (indicating arrivals and departures of student), one student file was missing a photocopy of the student s passport, and one student was not assigned to EFC in the Colleague System. All deficiencies in the records were corrected prior to the completion of the audit. - Student Waivers The purpose of the audit was ensure that adequate supporting documentation was on file to justify tuition waivers awarded to students throughout the District. Based on the type of waiver awarded, tuition rates may be reduced to a lower rate or waived entirely. (Employee tuition waivers were not included in this audit as these waivers are included in another audit pertaining to employees receiving student financial assistance.) There are 66 different waiver codes in the Colleague System. During the fall 2011 semester, approximately 1,720 waivers were processed district-wide totaling approximately $502,940. No exceptions were noted during testing. However, the audit did find that for veterans Hazlewood Exemption waivers, default on loans was being verified through the National Student Loan Data System (NSLDS). This will only verify default on federal loans. Since the Hazlewood Exemptions are a Texas benefit, the state requires verification that the students are not in default of state education loan. Subsequent to this audit, certification of Hazlewood waivers will include state loan default verification through a THECB provided web site. Audit Committee Meeting 12/20/2011 Page 112 of 113 Printed 12/16/2011 9:00 AM
113 Audit Committee Report December 6, 2011 Page 2 - PaperWise Application Security PaperWise is a database management system that organizes scanned files for storage of electronic documents. The purpose of the audit was to determine that access to the Colleague AIDE screen and PaperWise Financial Aid electronic document cabinet had been appropriately assigned to employees. No significant findings were noted. Access to the financial aid electronic document cabinet is consistent with assigned responsibilities. AUDITS IN PROGRESS - Employees Receiving Student Financial Assistance District employees may enroll in credit and non-credit courses at any of the seven campuses with the tuition being waived for up to 2 credit courses per semester. Employees may also apply for federal and/or state financial assistance in the form of PELL and TPEG grants as well as student loans depending on their needs. - Consortium for Logistics, Aerospace & Manufacturing (CLAM) Grant This is a Texas Workforce Commission grant in partnership with the Bill J. Priest campus of El Centro College to provide training on the implementation of practices that will result in significant improvements in efficiency, skills levels, and production. - Various Information Technology Audits These include Disbursement Application Security, Global Financial Aid Services IT General Controls, and General IT Controls review at all campuses. - Other We provided assistance to McConnell & Jones, LLP in the final phase of the annual financial statements and OMB A-133 audit, and in the review of the District s IT General Controls. cc Wright Lassiter Ed DesPlas Audit Committee Meeting 12/20/2011 Page 113 of 113 Printed 12/16/2011 9:00 AM
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