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SUBMITTED IN ACCORDANCE WITH OMB CIRCULAR A-133

FOR THE FISCAL YEAR ENDED

JUNE 30, 2007

STATE OF FLORIDA

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS

SUBMITTED IN ACCORDANCE WITH OMB CIRCULAR A-133

FOR THE FISCAL YEAR ENDED

JUNE 30, 2007

For additional copies, please contact:

Auditor General • G74 Claude Pepper Building • 111 West Madison Street • Tallahassee, Florida 32399-1450

850/487-9024 • Fax: 850/488-6975 • http://www.myflorida.com/audgen

https://flauditor.gov/

iii

STATE OF FLORIDA


FISCAL YEAR 2006-2007

STATE AGENCIES

Florida Agency for Health Care Administration .............................................................................. 1

Florida Agency for Workforce Innovation ........................................................................................ 5

Florida Department of Agriculture and Consumer Services ......................................................... 17

Florida Department of Children and Family Services.................................................................... 19

Florida Department of Community Affairs .................................................................................... 27

Florida Division of Emergency Management .................................................................................. 31

Florida Department of Education..................................................................................................... 35

Florida Department of Environmental Protection.......................................................................... 43

Florida Department of Financial Services ....................................................................................... 45

Florida Department of Health........................................................................................................... 47

Florida Department of Juvenile Justice ........................................................................................... 53

Florida Department of Revenue........................................................................................................ 55

Florida Department of State.............................................................................................................. 59

Florida Department of Transportation ............................................................................................ 63 UNIVERSITIES

Florida Agricultural and Mechanical University ............................................................................ 65

Florida Atlantic University................................................................................................................ 75

Florida Gulf Coast University ........................................................................................................... 77

Florida International University ....................................................................................................... 79

Florida State University ..................................................................................................................... 85

New College of Florida....................................................................................................................... 87

University of Central Florida ............................................................................................................ 89

University of Florida .......................................................................................................................... 93

University of North Florida ............................................................................................................... 97

University of South Florida ............................................................................................................... 99

University of West Florida............................................................................................................... 101

iv

STATE OF FLORIDA


FISCAL YEAR 2006-2007

COMMUNITY COLLEGES

Brevard Community College........................................................................................................... 105

Broward Community College.......................................................................................................... 107

Edison College................................................................................................................................... 109

Florida Community College at Jacksonville .................................................................................. 111

Florida Keys Community College................................................................................................... 113

Gulf Coast Community College ...................................................................................................... 115

Hillsborough Community College................................................................................................... 117

Indian River Community College ................................................................................................... 119

Lake-Sumter Community College .................................................................................................. 121

Manatee Community College .......................................................................................................... 123

Miami Dade College ......................................................................................................................... 125

Okaloosa-Walton College ................................................................................................................ 127

Palm Beach Community College..................................................................................................... 129

Polk Community College ................................................................................................................. 131

Santa Fe Community College .......................................................................................................... 133

Seminole Community College ......................................................................................................... 135

St. Johns River Community College............................................................................................... 137

St. Petersburg College ...................................................................................................................... 139

Tallahassee Community College ..................................................................................................... 141

Valencia Community College .......................................................................................................... 143

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA AGENCY FOR HEALTH CARE ADMINISTRATION

FOR THE FISCAL YEAR ENDED JUNE 30, 2007

Paragraph/Finding No(s). (1)

Program/Area Brief Description Status

Comments

FA 06-062 State Children’s Insurance Program

CFDA No. 93.767

FAHCA’s procedures were not adequate to ensure that subrecipient audit reports were satisfactorily reviewed and that appropriate and timely corrective actions were taken.

Fully Corrected The Agency understands the importance of reviewing the subrecipient audit reports and acting timely to issue an Agency Management Decision Letter in the event of findings. An Agency Management Decision Letter was issued to Florida Healthy Kids Corporation regarding the 2004/2005 audit on July 3, 2007, to correct the omission of not previously issuing this letter on a more timely basis. An Agency Management Decision letter was issued to Florida Healthy Kids Corporation on November 21, 2006 regarding the findings from the 2005/2006 audit. Florida Healthy Kids Corporation contracted for a mid-year eligibility audit to be conducted and the report issued February 9, 2007, shows a compliance rate was 99%.

We are working with Florida Healthy Kids Corporation to review their monitoring of their third party administrator. A new third party administrator will take over the function of determining eligibility for the Title XXI programs on February 1, 2008. The acceptable eligibility compliance rate under new third party administrator's contract is 97%.


CFDA No. 93.767

FAHCA submitted inaccurate data selection criteria to the Florida Department of Financial Services for use in calculating the clearance patterns for State Children’s Insurance Program.

Fully Corrected The clearance pattern criteria was revised to correct the SCHIP issue, and submitted to Florida Department of Financial Services, in November, 2005. On August 16, 2006 the data selection criteria necessary to calculate the clearance patterns for State Children’s Insurance Program was submitted to FDFS. This is an annual process that is now fully corrected.

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Comments

FA 06-063 Medicaid Cluster

CFDA Nos. 93.775, 93.776, 93.777, 93.778

In some instances, FAHCA did not obtain payroll certifications for employees working full-time on the Medicaid program.

Fully Corrected The procedures were changed to include the OPS staff.


CFDA Nos. 93.775, 93.776, 93.777, 93.778

Drug rebate amounts reported on the Drug Rebate Schedule of the CMS 64 report (CMS 64.9R) were overstated.

Fully Corrected The drug rebate amounts reported on the Drug Rebate Schedule of the CMS 64 report were overstated. The corrective actions that were taken were to review all labelers with abnormally high balances and determine the following:

• If a unit type prior period adjustment was applied from CMS that had not been corrected, then it was corrected.

• If a supplemental rate was incorrect, then we had it corrected by the supplemental rebate contractor.

• If a quantity billing error from a provider was incorrectly invoiced then we adjusted the invoice quantity.

• We analyzed and applied conversion factors that were needed from a state unit type to a CMS billing unit type.

The second quarter of 2007 (20072) CMS 64 9r balance was $13,645,552.50. This balance is now down from the $118 million that was stated in the second quarter of 2006 (20062).

The drug rebate program is by nature a moving target of balances. The balances are always going to be over and understated in every state because rates are constantly being changed and dispute resolutions are always occurring.

Given this information and the basic nature of the drug rebate program noted above we therefore consider the overstatement found in the 6/30/06 audit to be fully corrected.

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Comments

FA 06-066; FA 05-053 Medicaid Cluster

CFDA Nos. 93.775, 93.776, 93.777, 93.778

FAHCA did not review and release audits of Intermediate Care Facilities for the Developmentally Disabled cost reports on a timely basis. In addition, FAHCA had not resolved issues relating to facilities for which the independent auditors disclaimed an opinion on the audit.

Partially corrected.

FAHCA staff continues to devote efforts to the review process regarding audits of Intermediate Care Facilities for the Developmentally Disabled and resolve the issues involving the facilities with audit disclaimers. Fifteen of the 2003-04 and 2004-05 audit selections have been released. The remaining audits have been reviewed and FAHCA staff is awaiting response from the contract audit firm. FAHCA staff continues to work with the General Counsel’s Office to resolve the 19 audits with disclaimers.

FA 05-049; FA 04-071; FA 03-70

Medicaid Cluster

CFDA Nos. 93.775, 93.776, 93.777, 93.778

Internal controls were not adequate to prevent payments in excess of allowable amounts for certain types of claims.

Partially corrected.

To prevent payment of claims in excess of allowable amounts, Medicaid has implemented a customer service request and completed FMMIS file maintenance. Recoupment of overpayments is in progress.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2004-168 (FA 03-), report No. 2005-158 (FA 04-), report No. 2006-152 (FA 05-), or report No. 2007-146

(FA 06-). Name and Title of Responsible Official: Tom Arnold, Deputy Secretary for Medicaid, Findings FA 06-062, FA 06-065, FA 06-066, & FA 05-049

Janet Parramore, Director of Administrative Services, Findings FA 04-069 & FA 06-063

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA AGENCY FOR WORKFORCE INNOVATION


Paragraph/Finding

No(s). (1) Program/Area Brief Description Status

Comments

FA 06-004 State Administrative Matching Grants for Food Stamp

Program

CFDA No. 10.561

Employment Service/ Wagner-Peyser Funded

Activities

CFDA No. 17.207

Workforce Investment Act (WIA) Cluster

CFDA Nos. 17.258, 17.259, and 17.260

Temporary Assistance for Needy Families (TANF)

CFDA No. 93.558

Child Care and Development Block Grant (CCDBG)

CFDA No. 93.575

FAWI charged contract costs for limited scope audits of subrecipients directly to various Federal awards programs even though the subreceipients’ expenditures exceeded the threshold for a single audit.

Finding No Longer Valid

USDOL correspondence received in February 2007 confirmed the FAWI position on this finding.

5





Comments

06-005 State Administrative Matching Grants for Food Stamp

Program

CFDA No. 10.561

Employment Service (ES) Cluster

CFDA Nos. 17.207, 17.801, and 17.804

Unemployment Insurance (UI)

CFDA No. 17.225

WIA Cluster

CFDA Nos. 17.258, 17.259, and 17.260

TANF

CFDA No. 93.558

CCDBG

CFDA No. 93.575

FAWI charged payments for unused leave directly to various Federal awards programs, contrary to Federal regulations.


The Agency requested and received written confirmation from the United States Department of Labor (USDOL) of the appropriate handling of the “24 hour leave payouts”. The Regional Cost Negotiator in USDOL’s Division of Cost Determination has concurred with the Agency’s position.

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Comments


Program

CFDA No. 10.561

ES Cluster

CFDA Nos. 17.207, 17.801, and 17.804

UI

CFDA No. 17.225

WIA Cluster

CFDA Nos. 17.258, 17.259, and 17.260

TANF

CFDA No. 93.558

CCDBG

CFDA No. 93.575

FAWI incorrectly calculated the rates used to allocate salary costs to benefiting Federal awards programs.

Fully Corrected

FAWI took immediate action to correct the Cost Pool Allocation System (CPAS) programming code used to calculate the interim cost center rates. As described in earlier responses, FAWI performed an extensive review and analysis of the CPAS and determined that the total dollar value of the system’s error was $8,408.57. Financial transactions that were affected by the system’s error were reversed, recalculated and reposted correctly at the transaction detail level to the state’s accounting system. Additional safeguards were added to the CPAS review process to prevent a similar occurrence in the future. FAWI staff responsible for the CPAS reviews the overall system operating results on a weekly basis to verify that amounts processed from the CPAS agree with the amounts from the state’s accounting system. In addition, on a sample basis, staff reviews time data to verify that the calculation of cost pool distribution rates is correct and that the resulting distribution of costs from cost pools is correct. Also, on a monthly basis, accounting staff independent of those responsible for the weekly validation performs an additional review of internal system calculations to verify that the system calculations for cost pools are working correctly. FAWI has implemented these processes to ensure the integrity of calculations in the CPAS.

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Comments

FA 06-007 WIA Cluster

CFDA Nos. 17.258, 17.259, and 17.260

TANF

CFDA No. 93.558

FAWI did not ensure that program monitoring was adequately and timely performed for the State’s Regional Workforce Boards.

Fully Corrected

Corrective action has been taken to address each of the following areas. The Florida Agency for Workforce Innovation (FAWI) presently performs programmatic monitoring utilizing knowledgeable agency staff. Program year 06/07 programmatic monitoring has been performed as planned and reports are produced in a timelier manner. A Monitoring Tracking Chart that is located on the FAWI web site provides the dates of the review and the timeline for the reporting process. Case review samples included prior year cases that were involved in activities during program year 05/06 to ensure there was no time frame that was not sampled and as we progressed through program year 06/07 we included current year cases so we could roll forward our sample to the current year. FAWI is now preparing for the next year’s reviews and is continuing with samples rolling forward to remain current.

As a part of the monitoring process, the corrective action plans (CAP) submitted are reviewed in response to the reports and provide information and direction as needed to assist in resolution of all findings. A response letter is sent to the regions upon acceptance of their CAP and resolution of all issues.

FA 06-009

FA 05-011 UI

CFDA No. 17.225

Reportable conditions disclosed in the prior audit regarding the establishment and implementation of adequate FAWI management security control procedures for the Unemployment Compensation (UC) System continued to exist during the 2005-06 fiscal year.

Partially Corrected

In connection with the establishment of the positions of special trust, the current Agency Director has determined that the agency will follow Section 110.1127, Florida Statutes, and has adopted written procedures relative to the designation of positions of special trust.

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Comments

FA 06-011

FA 05-013

FA 04-014

FA 03-024

02-023

UI

CFDA No. 17.225

Although FAWI took measures to more accurately report amounts on the quarterly ETA 227 Overpayment Detection and Recovery Activities reports, certain amounts continued to be misstated.

Partially Corrected

Revised computer programs for creating the ETA 227 were moved into production in April 2007. This resulted in agreement of Sections C and E of the report created for the quarter ending March 31, 2007. Programming changes moved to production have also resulted in proper recording of third party payments made in the recovery process. However, application development staff continues to analyze potential problems that cause the report to become out of balance. For example, programming modifications need to be stabilized for the federal requirement establishing a two year statute of limitations for reporting purposes when all programs used to implement the requirements of Florida law for UC administration require a three year statute of limitations. Modifications are also being analyzed for the changes implemented in new hire counts that must now include the data captured following installation of the cross match with the National Directory of New Hires.

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Comments

FA 06-012

FA 05-015 UI

CFDA No. 17.225

The FAWI and Florida Department of Revenue UI tax rate calculation process did not promote the accurate assessment of UI taxes consistent with Florida law.

Partially Corrected

Design and implementation of the unemployment tax program in Florida Department of Revenue’s (FDOR’s) System for Unified Taxation (SUNTAX) system is ongoing. Plans for testing are near final development. Training and testing are scheduled to begin within the coming weeks. The current plan has established data conversion from FAWI’s Tax Registration Accounting Information Network (TRAIN) subsystem to SUNTAX to begin Friday, October 5, with Monday, October 8 as the “go live” date for the unemployment tax program in SUNTAX. With implementation in SUNTAX documentation will be available to detail the methodology of the rate calculation process. In addition, SUNTAX is built on an accounting based design, which should enhance the ability of the tax system to perform reconciliations. FAWI continues to analyze the manner by which it can automate the adjustment of employer benefit charges when overpayment determinations are redetermined or offsets are affected. This is further detailed in the comments under Finding FA 04-018.

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Comments

FA 06-013

FA 05-008 WIA Cluster

CFDA Nos. 17.258, 17.259, and 17.260

Although FAWI implemented some corrective actions, deficiencies reported in the prior audit regarding the One Stop Management Information System (OSMIS) continued to exist during the 2005-06 fiscal year.

Partially Corrected

All but one of the findings included in the OSMIS report have been corrected. The remaining item has been coded and moved to the Beta environment for testing. The corrective status of each finding is as follows:

FAWI performed the necessary changes to OSMIS to prevent access to the inappropriate FLAIR transactions. Further, OSMIS to FLAIR reconciliation procedures have been implemented

FAWI performed the necessary changes to OSMIS to default the access privileges to all functional responsibilities to new users to “No Access”.

FAWI approved system documentation in June 2006 which includes a security administration manual. In addition, FAWI has implemented security policies in contracts with the regional workforce boards.

FAWI has coded and tested security controls that provide greater password protection to OSMIS. These changes are in the Beta environment and are pending implementation in production

FAWI enters, controls, and monitors all changes to the OSMIS Financial Management module via a process which separates application coding, database administration, and system administration functions into separate and distinct areas. Further, exception reporting and error handling procedures for interfaces have been implemented.

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Comments

FA 04-018

FA 03-027

02-028

01-036

00-17

SA 99-95/100

UI

CFDA No. 17.225

FAWI use of noncharge benefit payments in the calendar year contributory employers’ experience-based tax rate calculation was not always consistent with statutory provisions.

Partially Corrected

As of June 30, 2007 FAWI has complete data of the amount of noncharged benefits that were recovered from cash payments and offsets for the 3 year period ending June 30, 2007. The quarterly reports containing this information (UOMOFFSQ1905) applicable to the 2005-06 Federal Awards audit were made available to the auditor for review. Calculation of the 2008 tax rates will incorporate all data relating to amounts recovered through cash and offsets for the three year period applicable to the rate calculation. Adjusting noncharged benefits to individual employer accounts is not yet automated; however, the issue is being addressed. The first step will create a report to identify the universe of all claims where an adjustment occurred to an initial overpayment determination. From this report FAWI will be able to ensure that all noncharge adjustments are executed through the manual interface with employer charge records on individual claims provided the through the BX50 mainframe transaction. It is anticipated the report will be completed by September 30, 2007. Once this has been implemented work will begin to automate all noncharges on claims where a change has occurred to an initial overpayment determination.

SA 98-87/89

SA 96-103 UI

CFDA No. 17.225

USDOL limited scope audit of benefits paid addressed the lack of adequate controls to preclude benefits payments to unauthorized claimants.

Fully Corrected

FAWI negotiated a contract with the Social Security Administration (SSA) to provide for the cross matching of UI claims. Programming for the system has been completed and implemented.

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Comments

FA 06-054 Child Care and Development Fund (CCDF) Cluster

CFDA Nos. 93.575 and 93.596

FDCFS and the Early Learning Coalitions (ELCs) procedures were not adequate to ensure that documentation was maintained to support the eligibility of children to receive Federally funded child care services.

Fully Corrected

FAWI has taken steps to implement an eligibility review of client files at all ELCs. Also, FAWI has provided instructions to each ELC to confirm each protective services referral and request immediate notification of any changes in eligibility status. Eligibility review of client files at all thirty-one coalitions is fully operational. A school readiness client eligibility desk reference guide has been developed and disseminated to all coalitions. Three webinars have been conducted to train staff from the coalitions and their service providers on client eligibility. To implement these reviews, FAWI has created the Performance, Accountability, and Fraud Prevention unit with five staff members and one supervisor

FA 06-055 CCDF Cluster

CFDA Nos. 93.575 and 93.596

FAWI did not timely perform monitoring at the ELCs. Additionally, FAWI monitoring procedures did not require a review of the eligibility determinations performed by the ELCs.

Partially Corrected

FAWI has initiated additional eligibility monitoring, and will require coalitions to complete an Internal Control Self Assessment each year effective with the 2008-09 grant. Training on Internal Controls and Fraud Prevention has been and will continue to be provided to the coalitions. To further enhance monitoring procedures, FAWI has added six new analysts to the Comprehensive Program Review unit which will create two teams of four with a team lead on both teams. FAWI is considering adding a fifth member to each team from existing staff which would be optimum to increasing our efficiency of our monitoring of the coalitions. Additionally, FAWI has created a tracking log for each coalition analyst to document regular contact and technical assistance with their assigned coalition.

13





Comments


CFDA Nos. 93.575 and 93.596

FAWI procedures were not adequate to ensure that expenditures were charged to the appropriate Federal grant award.

Fully Corrected

The policy developed to address obligations and period of availability were outlined in a letter to the DHHS Federal Grant Officer. FAWI received approval of the submitted policy from the Grant Officer. Written procedures for School Readiness re-distributions and adjustments have been reviewed and adopted as final. Continued adherence to the policies and procedures, developed with the concurrence of the Grant Officer, provides the consistency to ensure that expenditures are charged to the appropriate Federal grant award.


CFDA Nos. 93.575 and 93.596

A Federal Cash Transactions Report (PSC 272) did not agree with the State’s accounting records.

Fully Corrected

FAWI has implemented a formalized Grant Comparison that is performed on a schedule coordinated with the required federal reporting cycles. The Comparison Report is prepared for every active grant, and it compares grant expenditures and revenues and the federal cash draw system (PMS) report PSC 272. The various grant reports are reviewed and compiled into a management summary report. Procedures for the new process have been adopted in their final form.

The Grant Comparison referenced above was fully implemented in July 2006. The Comparison includes a review of expenditures, revenue and PMS report PSC 272 for every active grant, as well as a comprehensive management summary report. The individual grant reviews were completed in July and August (based on the June 30 reports) and were summarized for the management summary in August. The process is now being utilized for the quarter ended December 31, 2006.

14





Comments

FA 05-064 TANF

CFDA No. 93.558

Information reported in the Separate State Program – Maintenance of Effort (SSP-MOE) Data Report was not always accurate.

Partially Corrected

Discussions are still being held pertaining to the lockdown of One Stop Service Tracking (OSST). The lockdown of the data would prevent changes to specific data entry fields used in the SSP-MOE report. In the meantime, back-up of the data utilized in the SSP-MOE report are being archived as each report is generated. It is anticipated that selected fields will become locked after a specified amount of time in order to resolve data issues and to reconcile federal reports. In addition, FAWI is providing training regarding documentation and data entry requirements to Regional Workforce Boards and their contractors’ front-line staff and management. As a result of the new Interim Final Regulations required under the Deficit Reduction Act, Florida developed and implemented a work verification plan that includes monitoring the data entry of participation hours and requirements by local providers.

SA 99-106/107 Job Training Partnership Act Cluster

CFDA Nos. 17.246 and 17.250

Information regarding USDOL OIG audit report findings of inappropriate use of program funds.

Fully Corrected

FAWI lost the appeal in this case with the U.S. Department Of Labor and payment was made on July 26, 2006.

Note: (1) Paragraph/Finding No(s). refer to audit findings in Section 2 of report No. 12983 (SA 96-), Section 3 of report No. 13690 (SA 99-), report No. 01-134 (00-), report

No. 02-192 (01-), report No. 03-167 (02-), report No. 2004-168 (FA 03-), report No. 2005-158 (FA 04-), report No. 2006-152 (FA 05-), or report No. 2007-146 (FA 06-).

Name and Title of Responsible Official: James F. Mathews,C.I.G., Inspector General

15


16

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES


Paragraph/Finding


Comments

FA 06-001 Plant and Animal Disease, Pest Control, and Animal Care

CFDA 10.025

FDACS did not maintain citrus canker records in a manner that facilitated reasonable access to demonstrate compliance with required enforcement procedures.

Fully Corrected The program discontinuance which included many office closures and employee layoffs is the only reason that records were relocated to storage facilities and unfortunately not readily accessible. Should similar circumstances occur in the future, the Department will strive to maintain accessibility to records to demonstrate compliance with regulations.

Note: (1) Paragraph/Finding No. refers to audit findings in report No. 2007-146 (FA 06-). Name and Title of Responsible Official: Joseph R. Martelli, Inspector General 17


18

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF CHILDREN AND FAMILY SERVICES


Paragraph/Finding


Comments


Program

CFDA No. 10.561

Temporary Assistance for Needy Families (TANF)

CFDA No. 93.558

Refugee and Entrant Assistance – State Administered Programs

(REAP)

CFDA No. 93.566

Child Care and Development Block Grant

CFDA No. 93.575

Foster Care – Title IV-E

CFDA No. 93.658

Adoption Assistance

CFDA No. 93.659

State Children’s Health Insurance Program

CFDA No. 93.767

Medical Assistance Program

CFDA No. 93.778

Payments for unused leave were charged directly to Federal programs, contrary to Federal regulations.

Fully corrected The payments questioned were the result of errors in our processes, and amounted to less than 1% of the total leave payouts during the audit period. They were subsequently corrected on the appropriate Federal reports.

Based on correspondence from the USDHHS Division of Cost Allocation, 24-hour leave payments are allowable charges to Federal programs.

19





Comments

FA 06-047

FA 05-041

FA 04-040

FA 03-50

TANF

CFDA No. 93.558

REAP

CFDA No. 93.566

REAP – Discretionary Grants

CFDA No. 93.576


CFDA No. 93.658

Adoption Assistance

CFDA No. 93.659

Social Services Block Grant

CFDA No. 93.667

Medical Assistance Program

CFDA No. 93.778

Block Grants for Community Health Services

93.958

Block Grants for the Prevention and Treatment of Substance

Abuse

CFDA No. 93.959

FDCFS did not always notify subrecipients of all required Federal award information within a reasonable period.

Partially Corrected

The Department has implemented an automated post award notice process that provides a cleaner process for this requirement. We successfully tested the process in April and will be continuing its use in the future.

20





Comments

FA 06-050

FA 05-063 TANF

CFDA No. 93.558

FDCFS did not always document eligibility for TANF benefits.

Partially Corrected

Data collection questions regarding fleeing felon, drug trafficking, benefits in more than one state, and parole violation were added to the ACCESS Web application; implemented March 29, 2007.

An update to the web application procedural guide was made on July 13, 2007 to provide instructions to staff on these new data collection fields. Pre-service training material currently addresses these disqualifications and in-service training stress the importance of obtaining an applicant response to these eligibility questions. An update to the Customer Service Center Guide will be made by the next quarterly update in September 2007 to instruct staff to obtain responses to these questions.

Completion of document imaging of paper files on December 31, 2006 will ensure all case files will be available for electronic review at future audits.

FA 06-051

FA 05-066 TANF

CFDA No. 93.558

FDCFS personnel did not take timely action to discontinue benefits upon notification of CSE sanctions.

Fully Corrected The CSE sanctions have been converted from alerts to data exchanges as of November 2006. Data Exchanges are readily available to Case Maintenance Unit staff who has responsibility for the timely processing of all Data Exchanges. Data Exchanges involving child support and work sanctions are monitored by supervisors to make sure they are timely and accurately processed by field staff. Any data exchange not processed within 10 days is elevated to the supervisor.

21





Comments

FA 05-064 TANF

CFDA No. 93.558

Information reported by FDCFS in the Separate State Program-Maintenance of Effort Data Report was not always accurate with regard to the number of families that received subsidized child care. Additionally, work activity hours reported did not always agree with the work activity recorded in the FAWI One-Stop Service Tracking System.


The Separate State Program-Maintenance of Effort Data Report is no longer required or prepared by DCF.

FA 06-053

FA 05-069

FA 04-055

FA 03-57

02-058

01-074

00-64

SA 99-276/278

SA 98-278/281

SA 97-195/199

SA 96-426/428

REAP

CFDA No. 93.566

FDCFS provided REAP benefits to or on behalf of individuals for whom FDCFS could not provide documentation supporting eligibility.

Fully Corrected To ensure that RMA and RCA benefits are provided only to eligible individuals, training in eligibility determination is emphasized. Knowledge of United States Citizenship and Immigration Services’ documentation is of particular significance; therefore pre-service and in-service training stress the importance of having appropriate documentation of the individual's non-citizen status. Proper documentation of non-citizen status is currently addressed in the Department’s pre-service training material, policy manual, and Non-citizen Handbook (guide), which was updated on February 1, 2006. Additionally, supervisory review is conducted to make certain that program benefits are not awarded to persons who are not properly documented.

Document imaging of paper files was completed on December 31, 2006, which will ensure all case files will be available for electronic review at future audits.

Benefit recovery referrals were completed on cases found to be ineligible for assistance. BVBR referral completed August 21, 2006.

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Comments

FA 04-056

FA 03-58 REAP

CFDA No. 93.566

The ORR-6 Quarterly Performance Report was not always accurately prepared and supported by detail records at the Program Office.

Partially Corrected

The Florida Department of Children and Families has determined that errors were due to manual entries of data. The program has implemented enhanced review processes by increasing the number of staff assigned to internal review. In addition, the department will ensure that data queries are maintained to provide backup for reported data. To reduce human error, Refugee Services is implementing additional automated data collection for providers.

FA 06-054

FA 04-057

FA 03-60

02-059

Child Care and Development Fund (CCDF) Cluster

CFDA Nos. 93.575 and 93.596

TANF

CFDA No. 93.558

FDCFS and the Early Learning Coalitions (ELCs) procedures were not adequate to ensure that documentation was maintained to support the eligibility of children to receive Federally funded child care services.

Partially Corrected

The issue of assuring accurate documentation and reporting of eligibility has been addressed generally on the monthly In-Home and Out-of-Home Care Conference Call with Department and community based care providers and will continue to be a topic for ongoing discussion and resolution of barriers to compliance.

The Department met with the Agency for Workforce Innovation and statewide child care staff as a part of the Child Care Development Fund State Plan Workgroup and discussed solutions for improving compliance.

While Florida Safe Families Network was not a part of Release I of the Florida State Automated Child Welfare Information System, plans for addressing timely documentation of eligibility and for the electronic retention of records to facilitate eligibility verification are expected to be a part of Release 2. The Florida Safe Families Network will provide the functionality for electronically scanning and retaining key documents to support eligibility. Design work- groups began planning for Release 2 functionality in June 2007. Anticipated implementation of Release 2 will be summer 2008.

23





Comments

FA 06-056

FA 05-070

FA 04-061

FA 03-66

02-068


CFDA No. 93.658

FDCFS made payments to providers subsequent to the removal of the child from the provider’s home. Additionally, payments were made on behalf of children for which Foster Care –Title IV-E eligibility was not properly documented.


Effective October 2006, the Department of Children and Family Services was issued a Title IV-E Waiver. This waiver allows the flexibility to expend Title IV-E funds on in-home and out-of-home activities.

FA 06-057

FA 05-048

FA 04-062

Foster Care and Adoption Assistance - Title IV-E

CFDA Nos. 93.658 and 93.659

FDCFS had not implemented policies and procedures defining the minimum level of review required by FDCFS contract managers prior to approving subrecipient invoices for payment.


Effective October 2006, the Department of Children and Family Services implemented fixed price contracts for the CBCs. In the past, CBC contracts were cost reimbursement. Thus, current invoices are based on a fixed payment amount.

24





Comments

FA 06-058

FA 05-071

FA 04-063

FA 03-67

Adoption Assistance

CFDA No. 93.659

FDCFS made payments on behalf of children for which Adoption Assistance eligibility was not properly documented and did not ensure that subsidy amounts paid were correct.

Partially Corrected

Zones, districts and Community Based Care agencies with case management and licensing responsibilities have developed and are currently implementing local corrective action plans to prevent future errors of the same type and ensure that Title IV-E funding is only expended for eligible children in eligible placements;

The Family Safety Program Office continues to provide technical assistance and training to local areas via regular conference calls and on-site training, upon request by the local agency.

The Office of the General Counsel is conducting a statewide review of Child Welfare Legal Services files and processes. Exit conferences are being used to discuss program strengths and opportunities for improvement

The Office of Quality Assurance has plans to complete a statewide licensing review that will incorporate monitoring compliance with all background screening requirements.

The Office of Quality Assurance completed a statewide licensing review that incorporated compliance with all background screening requirements. The final report was issued September 12, 2006.

Prior fiscal year adjustments for all improper payments were completed and submitted to Revenue Management on July 18, 2007.

25





Comments

FA 06-064


CFDA Nos. 93.778, 93.777, 93.776, and 93.775

In some instances, FDCFS was unable to provide sufficient documentation to support the eligibility determinations.

Fully Corrected Completion of document imaging of paper files on December 31, 2006 will ensure that all case files will be available for electronic review at future audits.

The department will improve the recording of updated income information on FLORIDA through completion of the above document imaging scanning of paper files. The completion of this scanning project will ensure that as new documents are received they will be timely scanned and alerts received by staff for processing into the FLORIDA system.

Note: (1) Paragraph/Finding No(s). refer to audit findings in Section 2 of report No. 12983 (SA 96-), Section 3 of report No. 13256 (SA 97-), Section 3 of report No. 13490

(SA 98-), Section 3 of report No. 13690 (SA 99-), report No. 01-134 (00-), report No. 02-192 (01-), report No. 03-167 (02-), report No. 2004-168 (FA 03-), report No. 2005-158 (FA 04-), report No. 2006-152 (FA 05-), or report No. 2007-146 (FA 06-)

Name and Title of Responsible Official: Jerry Chesnutt, Director of Auditing

26

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF COMMUNITY AFFAIRS


Paragraph/Finding


Comments

FA 06-003 FA 05-003

Community Development Block Grant (CDBG), CFDA

No. 14.228

FDCA did not have procedures to reconcile CDBG grant balances, draws, and disbursements recorded within the State’s accounting records (FLAIR) and the USDHUD Integrated Disbursement and Information System and FDCA’s grant tracking and accounting systems.

Fully corrected CDBG balances, draws, and disbursements recorded in the State’s Accounting system (FLAIR) have been fully reconciled by the Accounting office to the U.S. Department of Housing and Urban Development (HUD) Integrated Disbursement and Information System (IDIS). Finance & Accounting and CDBG staff have attended a HUD training session on IDIS that was geared to financial reporting and reconciliation. These procedures were developed and fully implemented during the state fiscal year 2006-2007; thereby fully correcting the reconciliation issues that the DCA had that resulted in an audit finding. The corrective action for this finding was fully implemented

FA 06-069 Homeland Security Cluster (HSC), CFDA Nos. 97.004 and

97.067

Disaster Grants – Public Assistance (PA) (Presidentially Declared Disasters), CFDA No.

97.036

Hazard Mitigation Grant (HMG), CFDA No. 97.039

Emergency Management Performance Grants (EMPG),

CFDA No. 97.042

FDCA did not have procedures to ensure that correct indirect cost rates were used in calculating indirect costs charged to Federal grants.

Partially corrected

The overstatement of the departmental indirect cost rate was corrected in August 2006 and these adjustments were included in the official submission of the financial statements for the fiscal year ending June 30, 2006. However, in the 07/08 fiscal year, it has been determined that our previous procedure regarding the collection for federal grants with definite beginning and ending dates was not being applied according to federal guidelines. We have therefore modified our previous procedure to charge all grants the rates reflected in the current year’s approved indirect cost plan. As previously stated, the administrative assessment is applied cumulatively against the wage base for the applicable fiscal year. It is our normal operating procedure to perform a final analysis of the indirect cost collections for all grants prior to grant closure. Even though the incorrect rate was applied, before final closure, the refund for the over collection would have been restored.

27





Comments

FA 06-070 HSC, CFDA Nos. 97.004 and 97.067

PA, CFDA No. 97.036

HMG, CFDA No. 97.039

FDCA charged payments for unused leave as direct costs to various Federal programs, contrary to Federal regulations.

Partially corrected

The unused leave payments for 2006-2007 were partially charged to the indirect cost funding source in the Administrative TF at 6-30-07. There were two leave payments that were inadvertently omitted from the system search conducted to identify the charges that needed to be moved. The payments were recorded in the 0607 fiscal year and after close of business on June 30, 2007, we are not able to move the charges to another funding source. We have established a system procedure that will prevent this type of omission from occurring in the future.

FA 06-071

FA 05-086

HSC, CFDA Nos. 97.004 and 97.067

PA, CFDA No. 97.036


Weaknesses existed in FDCA and FDEM procedures to prepare and review required reports for completeness and accuracy. FDEM did not accumulate and provide to FDCA actual local and global match portions of the recipient share outlays for HMG. Additionally, FDEM did not fairly state the status of a similar finding in the Summary Schedule of Prior Audit Findings.

Partially corrected

The corrective action for this finding was implemented September 2006 by the Finance & Accounting staff responsible for preparation of federal reports and started including the indirect cost information on the quarterly report submitted to the requesting federal agency. Also, the accounting office is now utilizing the local/global match information on the federal report submission when received from the Hazard Mitigation unit.

FA 06-072


FDCA had not established procedures to ensure that vendors had not been debarred or suspended from receiving Federal funds. Additionally, FDCA did not have procedures in place to determine whether the articles, materials, or supplies procured for the HSC were mined, produced, or manufactured in the United States (The Buy American Act).

Not corrected The corrective action for this finding, by the DCA Purchasing Office, is checking each request to compare the vendor listed with the Federal Government’s Excluded Parties List. This is done electronically by inputting the vendor name into the excluded parties list system on-line. The procurement procedure has not been updated at the current time to include this step but is intended to be updated in the near future.

28





Comments

FA 06-075 PA, CFDA No. 97.036


FDEM did not always obtain from subrecipients required documentation for advances or provide such documentation to FDCA for payment processing. Additionally, FDCA did not always ensure that subgranted advance payments were properly coded in FLAIR.

Fully corrected Finance & Accounting subrecipient ledgers have been modified to include a field to record payments related to advances. This modification was completed in February 2007. This field is now reconciled to the advance payment object code identifier in the state accounting system to ensure that payments received from the program areas classified as advances are properly recorded.

FA 06-076 PA, CFDA No. 97.036 We identified 1 payment, totaling $899,527.20, made to the Florida Department of Transportation that was ineligible for payment under the PA Program.

Fully corrected

Program areas are responsible for approving allowable costs prior to payment submission. The corrective action for this finding was fully corrected. The corrective action plan previously proposed is still effective.

FA 06-077 PA, CFDA No. 97.036 Duplicate payments were paid from PA Program funds.

Fully corrected The corrective action for this finding was fully implemented. As of March 2006, the Accounting office ceased processing payment request before posting to subrecipient ledgers. This changed process was temporarily made to expedite cash relief to impacted disaster relief subrecipients. The procedure should eliminate the possibility of the same payment being submitted and processed more than once.

FA 06-079 HMG, CFDA. 97.039 FDCA and FDEM did not adequately review subrecipient requests for reimbursement prior to approval and payment to ensure that amounts paid were appropriate and met applicable compliance requirements.

Fully corrected Program areas are responsible for approving allowable costs prior to payment submission. The corrective action for this finding was fully corrected. The corrective action plan previously proposed is still effective.

FA 06-080 HMG, CFDA No. 97.039

EMPG, CFDA No. 97.042

Payroll costs were not always distributed in accordance with the Staffing Plan approved by the Federal Emergency Management Agency.

Fully corrected As of July 2006, Finance & Accounting fully utilized the DCA Enterprise System to record and distribute all salary charges related to all FTE and OPS positions. The staffing plan designated allocations are outlined in the Enterprise System by position to allow for proper salary recording and redistributions.

29





Comments

FA 05-081 FA 04-082

State Domestic Preparedness Equipment Support Program Grants, CFDA No. 97.004

Community Assistance Program State Support Services

Element Grants, CFDA No. 97.023

PA, CFDA No. 97.036

State Energy Program, CFDA No. 81.041

Weatherization Assistance for Low Income Persons, CFDA

No. 81.042

EMPG, CFDA No. 97.042

FDCA charged payments to employees for unused leave as direct costs to various Federal programs contrary to OMB Circular A-87.

Partially corrected

The unused leave payments for 2006-2007 were partially charged to the indirect cost funding source in the Administrative TF at 6-30-07. There were two leave payments that were inadvertently omitted from the system search conducted to identify the charges that needed to be moved. The payments were recorded in the 0607 fiscal year and after close of business on June 30, 2007, we are not able to move the charges to another funding source. We have established a system procedure that will prevent this type of omission from occurring in the future.

FA 05-085 HMG, CFDA No. 97.039

FDCA paid for costs, totaling $102,592.99, which were not allowable for the HMGP.

Fully Corrected Based upon subgrantee actions, anticipated close out is for December 1, 2006. On September 1, 2006, the Division received a reimbursement for overpayment of funds from Habitat for Humanity on the Hazard Mitigation Grant Program Contract Number 02-HM-4L-11-54-08-002. This amount is based upon the Mitigation Staff re-evaluation of the project file and determination that the actual amount overpaid was $119,693.00. This figure includes $102,597.99 that represents the federal share and $17,100.01 in non-federal funding. The final checks were received in F&A on 9/6/06.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2004-168 (FA 03-), report No. 2005-158 (FA 04-), report No. 2006-152 (FA 05-), or report No. 2007-146

(FA 06-).

Name and Title of Responsible Official: Annette C. Kittrell, Inspector General

30

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DIVISION OF EMERGENCY MANAGEMENT


Paragraph/Finding


Comments

FA 06-071

FA 05-086

Homeland Security Cluster (HSC), CFDA Nos. 97.004 and

97.067

Disaster Grants – Public Assistance (PA) (Presidentially Declared Disasters), CFDA No.

97.036

Hazard Mitigation Grant (HMG), CFDA No. 97.039

Weaknesses existed in FDCA and FDEM procedures to prepare and review required reports for completeness and accuracy. FDEM did not accumulate and provide to FDCA actual local and global match portions of the recipient share outlays for HMG. Additionally, FDEM did not fairly state the status of a similar finding in the Summary Schedule of Prior Audit Findings.

Partially corrected

The corrective action for this finding was implemented September 30, 2006 and was partially implemented for the Quarterly Reporting Period of January 1, 2007 through March 31, 2007. The corrective action plan previously proposed is still effective.

FA 06-073 FA 05-083 FA 04-084


Material noncompliance and reportable conditions disclosed in the prior audit regarding the communication of required information, including applicable CFDA numbers, to subrecipients and other State agencies for equipment distributions and the implementation of adequate procedures for monitoring the subrecipients and other State agencies, continued to exist during the 2005-06 fiscal year.

Partially corrected

The Division has implemented a desk top monitoring process. Each of the Division’s contract recipients was emailed a desk top monitoring form with a request for return in approximately two weeks. The Division has completed an onsite monitoring visit to the Tampa UASI and has scheduled an onsite monitoring to Miami UASI. Our intent is to conduct the remaining UASI monitoring visits by mid August 2007. Staff will continue to monitor as set forth in our monitoring procedure (see attached Procedure, Standard Operating Guide and monitoring forms). The corrective action plan previously proposed is still effective.

FA 06-074


FDEM did not have written procedures regarding the receipt and review of programmatic status and close-out reports from subrecipients and other State agencies and did not always obtain and review such reports.

Partially corrected

The Division is currently drafting a Standard Operating Guide that includes obtaining the status and closeout report for sub-recipients. Our intent is to meet our estimated corrective action date of March 1, 2008. The corrective action plan previously proposed is still effective.

31





Comments

FA 06-075 PA, CFDA No. 97.036


FDEM did not always obtain from subrecipients required documentation for advances or provide such documentation to FDCA for payment processing. Additionally, FDCA did not always ensure that subgranted advance payments were properly coded in FLAIR.

Not corrected

FDEM experienced a high staff turnover rate during the fiscal year. As a result, new staff would review the documentation which was submitted with the advance request and deemed the information sufficient to process. To resolve this issue, all staff has been properly trained to review advance requests for sufficient documentation and to denote the payment as an advance in the processing system prior to submitting to FDCA. Additionally, a Quality Control Unit has been established in the Hazard Mitigation Program to ensure that advances are processed properly.

FA 06-076 PA, CFDA No. 97.036 We identified 1 payment, totaling $899,527.20, made to the Florida Department of Transportation that was ineligible for payment under the PA Program.

Not corrected The DCA and DEM cannot identify any refund processed to resolve this. DEM to confer with the DOT to resolve.

FA 06-077 PA, CFDA No. 97.036 Duplicate payments were paid from PA Program funds.

Fully corrected The corrective action for this finding was fully implemented by the Department of Community Affairs, Finance and Accounting Office.

FA 06-078 FA 05-084

PA, CFDA No. 97.036

Reportable conditions disclosed in the prior audit regarding the completion of final inspections continued to exist during the 2005-06 fiscal year.

Partially corrected

There have been some minor improvements in this finding, however we remain hostage to the FEMA Long Term Recovery Office. The corrective action plan previously proposed is still effective.

FA 06-079 HMG, CFDA. 97.039 FDCA and FDEM did not adequately review subrecipient requests for reimbursement prior to approval and payment to ensure that amounts paid were appropriate and met applicable compliance requirements.

Fully corrected

The corrective action for this finding was fully implemented on April 2, 2007, which was the first business day of the month, with the implementation of a payment checklist form and creation of a grants management tool.

32





Comments

FA 06-081 HMG, CFDA No. 97.039 FDEM procedures were not adequate to ensure that all Program payments to subrecipients were allowable and met applicable matching requirements and that documentation was maintained to demonstrate compliance. Additionally, inconsistencies were noted in the documentation used to calculate matching expenditures.

Fully corrected

The following actions were fully implemented by April 2, 2007, which was the first business day of the month:

● Quality Control Unit

● Request for Reimbursement/Advance Payment checklist

● The Development and Noticing of the Grant Management Tool

The corrective action for calculating and reporting match expenditures was implemented September 30, 2006 and was partially implemented for the Quarterly Reporting Period of January 1, 2007 through March 31, 2007. The corrective action plan previously proposed is still effective.

FA 06-082

HMG, CFDA No. 97.039 FDEM did not ensure adequate monitoring and follow-up activities were conducted and documented for Program subrecipients.

Fully corrected

The corrective action for this finding was fully implemented on April 1, 2007 with the implementation of an enhanced inspection process.

FA 05-085 HMG, CFDA No. 97.039

FDCA paid for costs, totaling $102,592.99, which were not allowable for the HMGP.

Fully corrected Based upon subgrantee actions, anticipated close out is for December 1, 2006. On September 1, 2006, the Division received a reimbursement for overpayment of funds from Habitat for Humanity on the Hazard Mitigation Grant Program Contract Number 02-HM-4L-11-54-08-002. This amount is based upon the Mitigation Staff re-evaluation of the project file and determination that the actual amount overpaid was $119,693.00. This figure includes $102,597.99 that represents the federal share and $17,100.01 in non-federal funding. The final checks were received in F&A on 9/6/06.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2005-158 (FA 04-), report No. 2006-152 (FA 05-), or report No. 2007-146 (FA 06-). Name and Title of Responsible Official: Annette C. Kittrell, Inspector General

33


34

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF EDUCATION


Paragraph/Finding


Comments

FA 06-002 National School Lunch Program

CFDA 10.555

FDOE Food and Nutrition Management procedures were not sufficient to detect errors in sponsor input prior to making reimbursement payments.

Fully Corrected

As stated in the Agency Corrective Action Plan, the sponsor involved with the claim overpayment revised their September 2005 claim and restitution in the amount of $1,162.98 was made by the sponsor. FDOE purchased audit software, ACL, to assist in the review and analyzing of claims and the system was installed on July 11, 2006.

FA 06-021 Summer Food Service Program for Children

CFDA 10.559

Adult Education – State Grant Program

CFDA 84.002

Title I Grants to Local Educational Agencies

CFDA 84.010

Special Education – Grants to States

CFDA 84.027

Vocational Education – Basic Grants to States CFDA 84.048

Rehabilitation Services – Vocational Rehabilitation

Grants to States CFDA 84.126

FDOE charged payments for unused leave as direct costs to various Federal programs, contrary to Federal regulation.

Fully Corrected

As stated in the Agency Response and Corrective Action Plan, the necessary adjustments to properly reflect the unused leave payments as general administrative expense were made prior to the completion of the audit. Procedures have been enhanced to ensure that all unused leave payments are properly charged.

35





Comments

FA 06-022

FA 05-027

FA 04-021

FA 03-31

02-041

01-046


CFDA 84.010

English Language Acquisition State Grants

CFDA 84.365

Improving Teacher Quality State Grants

CFDA 84.367

The results of FDOE’s monitoring visits were not timely communicated to the LEAs.

Partially Corrected

During 2005-06 the FDOE fully implemented a significantly enhanced and expanded process for monitoring the local education agency (LEA) No Child Left Behind programs. As noted by the auditors, this represented significant progress in addressing prior audit findings relative to subrecipient monitoring. FDOE was aware of the need to implement improved procedures and processes relative to the timely issuance of reports and had already taken the following steps: • The pool of monitors was expanded by

adding selected district staff. • Extensive and concentrated training (a

minimum of two full days) was provided to all staff participating in monitoring.

• The onsite visits that were made were all conducted during two weeks in January, 2007.

• A tracking system was created and implemented.

• Report templates and structure were streamlined.

• Work papers were revised to eliminate duplication and to further clarify criteria.

It is anticipated that these actions will significantly improve the timelines for communication with LEAs

36





Comments

FA 06-023

FA 05-029

FA 04-025


CFDA 84.010

FDOE had not resolved the issues reported in the prior audit regarding the receipt and review of Title I comparability reports. FDOE continued to not monitor the LEAs compliance with Title I comparability requirements on a timely basis. Additionally, FDOE did not receive the required comparability reports from all LEAs.

Partially Corrected

As noted by the auditors, there were a number of causes for the delays in the receipt and review of comparability reports. The following steps have been taken: • Comparability reports are required to be

submitted by LEAs immediate following FTE week in October. This reporting schedule is designed to ensure that reviews of LEA reports and supporting documentation can be completed by the February FTE reporting period.

• As a quality control measure, the Agency is requesting backup documentation from a sample of districtss.

• Formerly, one staff member had primary responsibility for comparability report reviews. Additional staff have been trained and management staff are providing additional oversight.

• Formal internal Department procedures have been established. An online reporting system has been developed for use by LEAs. This system simplifies reporting and provides for edit checks thus expediting the review process.

• The compliance review checklist was expanded significantly.

• FDOE has published additional guidance on the calculation of comparability and this guidance was provided to the districts in June, 2007 for implementation during the 2007-08 school year.

For the 2006-07 school year, the initial reviews of comparability reports were completed by the end of February, 2007. To provide additional quality control, FDOE management also initiated and completed a re-review procedure.

37





Comments

FA 06-024

FA 05-023 Adult Education – State Grant

Program CFDA 84.002

Special Education – Grants to States

CFDA 84.027


FDOE management had not resolved issues regarding unallowable costs noted in the prior audit. Absent prior approval as required by the State’s budgetary process and Federal regulations of the U.S. Department of Education (USED), FDOE management incorrectly applied charges to various Federal programs for the purchase of an infrastructure project.

Not Corrected As stated previously, the FDOE does not agree with the finding first issued as FA 05-023. The Agency has had multiple contacts with the USED regarding the finding and its resolution. In June, 2007, at the invitation of the USED, the FDOE requested that the USED enter into a Cooperative Audit Resolution and Oversight Initiative (CAROI) process with regard to this and other pending audit issues.

FA 06-026

FA 05-035 Vocational Education – Basic


FDOE had not resolved issues regarding allotments and expenditures for Nontraditional Training and Education (NTE) disclosed in the prior audit.

Not Corrected As stated previously, the FDOE does not agree with the finding first issued as FA 05-035. The Agency has had multiple contacts with the USED regarding the finding and its resolution. In June, 2007, at the invitation of the USED, the FDOE requested that the USED enter into a Cooperative Audit Resolution and Oversight Initiative (CAROI) process with regard to this and other pending audit issues.

38





Comments

FA 06-027

FA 05-034

FA 04-031

FA 03-40

02-045

01-055

00-42


FDOE was unable to provide the Interim or Final Financial Status Reports (FSR) for audit. Additionally, FDOE did not document that matching and maintenance of effort requirements were met.

Partially Corrected

FA 06-027 has two parts. The first related to the availability of Interim and Final Financial Status Reports for this program. The preparation of these reports had been delayed in anticipation of receiving clear guidance from USED relative to finding FA 05-034. Subsequently the extended illness of the responsible staff member further delayed the preparation of the reports and documentation. This portion of the finding has been fully corrected. The FDOE has cross-trained other Workforce Education employees to retrieve needed information and compile reports so that the absence of one employee does not unduly delay their completion and submission to USED. With respect to the matching and maintenance of effort requirements, as stated previously, the FDOE does not agree with the finding issued as FA 05-034. The Agency has had multiple contacts with the USED regarding the finding and its resolution. In June, 2007, at the invitation of the USED, the FDOE requested that the USED enter into a Cooperative Audit Resolution and Oversight Initiative (CAROI) process with regard to this and other pending audit issues.

39





Comments

FA 06-028

FA 05-038

FA 04-034

FA 03-44

FA 03-45

02-048



FDOE did not always ensure that VR program regulations pertaining to ineligibility determinations were met. Additionally, FDOE did not provide adequate information to clients, and in one instance, did not refer a client determined to be ineligible, to other One-Stop delivery programs that might address the individual’s training or employment related needs.

Fully Corrected

Actions to revise the Rehabilitation Management Information System data edits and templates were completed by the Division of Vocational Rehabilitation. These actions should reduce/eliminate the errors.

The Division of Blind Services took the following actions:

• Provided comprehensive training to counselors and supervisors during March 2007.

• Forwarded amended letters to specific clients outlining remedies for dissatisfaction with services.

• Developed a referral form for clients to take to the One-Stop Service Delivery system.

FA 06-029 Rehabilitation Services – Vocational Rehabilitation


FDOE did not have an established independent review procedure in place that ensured the Annual VR Program/Cost Report (RSA-2) was accurate prior to its submission to USED and that Federal regulations were met.

Fully Corrected

Because of the nature and complexity of this report, it would not be practical to have an independent review prior to submission. However, FDOE has instituted a process to have two or more people from the accounting staff review that report. One of the reviewers will be a staff member not directly involved with the preparation of the report. FDOE will also continue to implement other measures to insure the accuracy of the report, including logic tests, comparison of prior year verses current year data and work sheet formulas. In future years a blank template will be used for preparation of the report. This procedure will prevent prior-year data from being transferred.

40





Comments

FA 05-037

FA 04-033

FA 03-42



FDOE did not always timely authorize expenditures for client services.

Fully Corrected

All actions specified in the Agency Corrective Action Plan were implemented. There were no findings in this area in the Audit for the Fiscal Year Ended June 30, 2006. There were also no findings in this area in an internal audit conducted by the Office of the Inspector General, completed in 2007.

FA 06-035 Twenty-First Century Community Learning Centers

CFDA 84.287

During FDOE’s review and approval of applicant budgetary requests and subsequent subgrantee annual budget and disbursement reports, FDOE did not consistently identify and disapprove unallowable costs.

Fully Corrected

Additional training has been provided to Grants Management staff to ensure that budgets do not include proposed disbursement of indirect costs to entities that do not have approved indirect cost plans.

As stated in the Agency Response and Corrective Action Plan, the FDOE worked with the USED to resolve the issue of the methodology for calculating indirect cost for a local school district. On June 27, 2007, a Memorandum of Understanding (MOE) between the USED and the FDOE was executed. This MOE explicitly authorizes FDOE to continue to include subcontracts in the direct cost base for the purposes of calculating allowable indirect cost.

FA 05-039 Twenty-First Century Community Learning Centers

CFDA 84.287

FDOE incorrectly classified a vendor as a subrecipient.

Not Corrected The FDOE disagreed with this finding. As of July 18, 2007, a final determination had not been made by USED.

FA 06-036 Reading First State Grants CFDA 84.357

FDOE approved subaward budgets that contained incorrect indirect cost rates.

Fully Corrected

Additional training has been provided to Grants Management staff to ensure that the correct indirect cost rate is used in approving budgets.

41





Comments

FA 06-037 Improving Teacher Quality State Grants

CFDA 84.367

FDOE personnel did not consistently identify and exclude unallowable costs during FDOE’s review and approval of applicant budget and payment requests.

Fully Corrected

As stated in the Agency Response and Corrective Action Plan, the FDOE worked with the USED to resolve the issue of the methodology for calculating indirect cost for a local school district. On June 27, 2007, a Memorandum of Understanding (MOE) between the USED and the FDOE was executed. This MOE explicitly authorizes FDOE to continue to include subcontracts in the direct cost base for the purposes of calculating allowable indirect cost.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 01-134 (00-), report No. 02-192 (01-), report No. 03-167 (02-), report No. 2004-168 (FA 03-), report

No. 2005-158 (FA 04-), report No. 2006-152 (FA 05-), or report No. 2007-146 (FA 06-).

Name and Title of Responsible Official: John M. Franco, Inspector General

42

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION


Paragraph/Finding


Comments

FA 06-018

FA 05-021 Capitalization Grants for Clean Water State Revolving Funds

(CWSRF)

CFDA No. 66.458

Capitalization Grants for Drinking Water State

Revolving Funds (DWSRF)

CFDA No. 66.468

The State’s general revenue service charge, which is not an allowable use of CWSRF and DWSRF funds, has been assessed against CWSRF and DWSRF service fees and CWSRF grant allocation assessments deposited into the Florida Department of Environmental Protection (FDEP) Grants and Donations Trust Fund and against the investment earnings associated with those fees and assessments. As of June 30, 2006, $3,223,433 in general revenue service charge assessments had not been restored to the CWSRF and DWSRF programs.

Fully corrected. The FDEP consulted with FEOG and FDFS to determine the amount of improperly assessed General Revenue service charges and the procedure to be used to restore the funds to the CWSRF and DWSRF programs in the Grants and Donations Trust Fund. It was determined that $3,223,433.61 would be transferred to the Grants and Donations Trust Fund from the Ecosystem Management and Restoration Trust Fund. A budget amendment request for such transfer authority was approved by FEOG on April 3, 2007. The voucher transferring these funds from the Ecosystem Management and Restoration Trust Fund to the Grants and Donations Trust Fund was posted by the Department of Financial Services on April 10, 2007.

FA 06-019 CWSRF

CFDA No. 66.458

DWSRF

CFDA No. 66.468

FDEP did not always follow established procedures to notify entities when required A-133 audit reports were overdue.

Fully corrected. Check list procedures have been established to notify entities about audit requirements. All current non-filers have been notified of the audit reporting requirement.

FA 06-020

FA 05-022 DWSRF

CFDA No. 66.468

FDEP had not established written procedures to ensure the accuracy of the DWSRF Annual Reports.

Fully corrected. Written procedures have been established and are in effect. There have been no comments from the EPA about this issue.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152 (FA 05-), or report No. 2007-146 (FA 06-). Name and Title of Responsible Official: Joseph Aita, Director of Auditing

43


44

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF FINANCIAL SERVICES


Paragraph/Finding


Comments

FA 06-016

Cash Management FDFS did not maintain documentation to support

the interest calculation costs claimed for the 2004-05 fiscal year.

Fully corrected

As of June 30, 2007

FDFS is maintaining documentation to support the interest calculation costs claimed.

FA 06-017 Cash Management FDFS could enhance its procedures to help ensure the accuracy and completeness of data submitted by State agencies and the resulting clearance patterns.

Fully corrected

As of June 30, 2007

FDFS has established clearance pattern procedures which address the review of data selection criteria and the resulting clearance patterns for reasonableness.

FA 06-042 Allowable Costs/Cost Principles

FDFS procedures to ensure the accuracy and completeness of the Statewide Central Service Cost Allocation Plan (SWCAP) could be improved. Additionally, neither the 2007 SWCAP, nor the Section II supporting documentation, fully disclosed financial information and policies pertaining to State employees’ fringe benefit programs.

Fully corrected

As of June 30, 2007

FDFS has strengthened procedures to ensure the accuracy and completeness of the SWCAP. FDFS has also disclosed additional financial information and policies pertaining to State employees’ fringe benefit programs in the Section II supporting documentation of the 2008 SWCAP.

Note: (1) Paragraph/Finding No(s). refer to audit findings in Section 3 of report No. 2007-146 (FA 06-). Name and Title of Responsible Official: Douglas A. Darling, Director, Division of Accounting and Auditing Bruce Gillander, Director, Division of Treasury

45


46

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF HEALTH




Comments

FA 06-043; FA 05-058; FA 04-047

Various FDOH continued to utilize contracts to acquire staff to administer FDOH grant activities although it had not identified express authority to do so. Additionally, FDOH did not competitively procure contractual services nor did it document the reasonableness of contract terms and price. Also, FDOH did not fairly state the status of a similar finding in the Summary Schedule of Prior Audit Findings.

Fully corrected

Fully corrected

1. FDOH, in consultation with its legal counsel, elected to competitively procure staffing services as the most economical option to meet its legislative mandate.

2. The DOH conducted numerous statewide training for contract managers to emphasize the importance of documenting the reasonableness of contract terms and conditions.

FA 06-044; FA 05-054; FA 05-057; FA 04-044; FA 04-076; FA 03-054

Various FDOH had not fully implemented procedures to allocate employee salaries charged to multiple programs or cost objectives in accordance with Federal regulations.

Partially corrected

Workgroup determined no other alternatives exist and that the program office could handle the 100% timekeeping and make adjustment in FLAIR accordingly. DOHP 57-3-07 (55AMP12) awaiting State Surgeon General signature

FA 06-046 Various FDOH charged payments for unused leave as direct costs to various Federal programs, contrary to Federal regulations.

Fully corrected

Finding does not warrant further action. Object Codes for leave pay out are being monitored monthly now to ensure a federal grant is not charged.

FA 05-040 Various FDOH procedures for identifying accounting codes associated with Federal programs should be improved.

Partially corrected

Data recorded in OCAMAN has been reviewed for accuracy and the master grants checklist is reviewed quarterly. The OCAMAN system is being redesigned by the original developer of the system as the Division of IT process takes too long. Hope to have completed by January 1, 2008

FA 06-030 Special Education – Grants for Infant and Families

with Disabilities (IDEA) CFDA No. 84.181

FDOH had not established procedures to reconcile amounts paid to subrecipients to amounts expended by the subrecipients for contracts ended June 30, 2005.

Partially corrected

Annual expenditure reports are due to FDOH no later than 8/15/07. An extended period is needed for reconciliation of both the current year final expenditures (06/07) contract payments for each provider along with the 04/05 payments.

FA 06-031 IDEA CFDA No. 84.181

Records of time worked were not maintained to support salary costs charged to the Program.

Fully corrected

This issue is completely resolved. DOH Revenue Management has implemented a grant funding time sheet and tracking process to insure that FTE funded with grant sources account for 100% of the effort related to grant activities. CMS has implemented this policy. On-going tracking / monitoring will be conducted to ensure compliance.

47





Comments

FA 06-033 IDEA CFDA No. 84.181

Centers for Disease Control – Investigations and

Technical Assistance (CDC – ITA)

CFDA No. 93.283 HIV Care Formula Grants

CFDA No. 93.917

FDOH did not maintain a listing identifying whether its contracts represent vendor or subrecipient relationships, and, except in a few instances, did not conduct on-site administrative monitoring for its subrecipients. Additionally, FDOH procedures were not effective to ensure the timely receipt and review of subrecipient audit reports.

Partially corrected

Form H1122 was modified so that vendor/subrecipient determinations are captured within the automated contract information system to allow ready identification of these determinations. Department policy DOHP 56-76-07 (formerly 55APM5) was modified to: 1) formalize monitoring plans and require management approval of the plan and modifications thereto; and 2) strengthen procedures to increase timeliness of audit report submissions and issuance of management decision letters. The policy is currently routing through the department's internal approval process. Additionally, performance measures with periodic reporting were created to better ensure timeliness of Single Audit duties.

FA 05-056 Immunization Grants CFDA 93.268

Salary costs were charged to the wrong grant period.

Fully corrected

The adjustments were completed in January 2006 and the final FSR for 2004 and the preliminary FSR for 2005 both reflect these adjustments.

FA 06-048; FA 05-044 CDC – ITA CFDA No. 93.283

HIV Care Formula Grants CFDA No. 93.917

Cooperative Agreements for State-Based

Comprehensive Breast and Cervical Cancer Early Detection Programs CFDA No. 93.919

Human Immunodeficiency Virus (HIV)/Acquired

Immunodeficiency Virus Syndrome (AIDS)

Surveillance CFDA No. 93.944

Disaster Grants – Public Assistance (Presidentially

Declared Disasters) CFDA No. 97.036

FDOH incorrectly charged salary costs associated with disaster-related activities to certain Federal programs and did not properly adjust charges to the Programs.

Fully corrected

FDOH developed an online disaster time keeping system that went into operation department-wide in August 2006 to calculate FEMA reimbursement. The newly deployed Disaster Time Keeping System will provide a means to accurately and timely record labor costs and make appropriate adjustments to specific grants.

48





Comments

FA 06-049; FA 05-059 CDC – ITA CFDA No. 93.283

Contrary to State law, FDOH continued to fund staff positions assigned to perform State coordination and oversight functions through the County Health Department Trust Fund. Additionally, FDOH did not fairly state the status of a similar finding in the Summary Schedule of Prior Audit Findings.

Fully corrected

The Bureau of Budget Management monitors these positions moved to the county health department (CHD) trust fund through its semi-annual CHD Funding & Support Certification process, which is outlined in FDOH Financial Memorandum #06-17.

FA 05-060 CDC – ITA CFDA No. 93.283

FDOH is unable to identify payments in the State’s accounting system (FLAIR) relative to certain staffing contracts.

Fully corrected

DOH Central Office Finance & Accounting no longer processes Master Agreement/Contract payments through MFMP. Therefore, maintaining MFMP Master Agreements for staffing service contracts with TCC and NiteLines are no longer needed. MFMP Direct Orders/Purchase Orders (POs) will continue to be issued against these contracts as needed. Subsequent payments in FLAIR on these POs are being recorded with the appropriate contract number, and payment logs on each contract are maintained in their respectful contract file.


Costs were charged to the CDC-ITA Program without proper approval and supporting documentation.

Fully corrected

Policy implemented to require deliverable reports be attached to invoices for all contracts. This policy has been followed for all contracts.

49





Comments


FDOH procurement practices did not give due consideration to the Florida Legislature’s intent regarding fair and open competition and the Federal cost principles regarding necessary and reasonable costs. Additionally, FDOH did not perform adequate monitoring of the contractor’s performance.

Fully corrected

1. The department has enhanced its policies to ensure that it obtains the best prices, terms and conditions on its contracts. Modified the cost/price analysis form to provide

detailed information on cost and price. Provided comprehensive training to contract managers

on properly completing contract documents. 2. The department has provided training to its contract managers relative to documenting the proper selection of providers and maintaining contract files in compliance with state and federal laws. 3. The FDOH has provided training and guidance on appropriate cost and pricing methods for contract that are not procured competitively. 4. The DOH has implemented procedures to ensure that universities and government entities are monitored. 5. The FDOH has recovered funds from the Tallahassee Community College relative to the indirect cost. 6. Finding does not warrant further action. The Florida Ethics Commission has concluded its investigation and found no probable cause.


CFDA No. 93.767

FDOH procedures were not adequate to ensure that Children’s Medical Services payments were accurate and adequately supported.

Partially corrected

CMS Operations Bureau sent to field offices on July 13th, a policy update that specifies that where no established Medicaid rate exists for services that the field office may pay up to 60% of the provider’s usual and customary charges for the service. CMS will also implement during August an updated service code structure for the CMDS data system that will allow for a more accurate tracking of service expenditures and payments. These two initiatives will improve the accountability of the current payment process. CMS is still reviewing the issue of making payments in excess of Medicaid rates and will be developing that policy during the month of August. Anticipated implementation date for that activity is Sept. 1, 2007.

50





Comments

FA 06-061; FA 05-073; FA 04-065

State Children’s Insurance Program

CFDA No. 93.767

FDOH has not fully resolved issues noted regarding capitated payments charged to the Program.

Fully corrected

The KidCare Estimating Conference accepted the DOH/CMS proposal to reduce the CMS cap rate to $518.24 for FY 07-08. The Legislature shifted $7 million from CMS Title XXI cash to support the school health program, an allowed title XXI expenditure. Based on these two actions CMS believes this issue is fully corrected. We will continue our on going review of Title XXI cash status.

FA 06-067: FA 05-076; FA 04-077; FA 03-075; 02-076; 01-083; 00-075;

SA 99-316/318; SA 98-342/344

HIV Care Formula Grants CFDA No. 93.917

FDOH again did not consistently maintain adequate documentation of client eligibility.

Partially corrected

The Patient Care Section continues to provide training to all eligibility staff, including ADAP staff, on the recently adopted HIV Patient Care client eligibility rule. The rule streamlines and simplifies the core eligibility process. The rule will greatly improve many of the deficiencies noted in the audit. The rule governs all core eligibility criteria, including financial, HIV status, and household number for all Patient Care programs. The next training is schedule for August 13 – 15, 2007.

FA 06-068; FA 05-077 HIV Care Formula Grants CFDA No. 93.917

AIDS Drug Assistance Program (ADAP) Database controls were not sufficient to prevent the distribution of drugs to clients whose eligibility expired.

Partially corrected

Staff has developed automated controls, including Lab Alert and automatic closure functions. Staff will install the alert and auto function following the upcoming ADAP Statewide Conference scheduled for August 13 – 15, 2007. Additionally, bureau staff continues to monitor the number of clients that remain active after the end of their eligibility period. Staff takes prompt actions to reenroll the client or close the case as appropriate.

Note: (1) Paragraph/Finding No(s). refer to audit findings in Section 3 of report No. 13490 (SA 98-), report No. 13690 (SA 99-), report No. 01-134 (00-), report No. 02-192 (01-),

report No. 03-167 (02-), report No. 2004-168 (FA 03-), report No. 2005-158 (FA 04-), report No. 2006-152 (FA 05-), or report No. 2007-146 (FA 06-). Name and Title of Responsible Official: Lynn H. Riley, C.P.A., Director of Auditing

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52

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF JUVENILE JUSTICE


Paragraph/Finding

No. (1) Program/Area Brief Description Status

Comments

FA 06-059 Social Services Block Grant (SSBG)

CFDA No. 93.667

FDJJ Procedures did not ensure that SSBG funds were used only for allowable costs.

Fully Corrected FDJJ has implemented procedures to ensure all invoices charged to the SSBG are for allowable expenditures. These procedures include but are not limited to: education of Finance and Accounting staff on allowable expenditure types for SSBG funds, all invoices for contracts funded by SSBG are reviewed to ensure proper payment, biweekly and monthly SSBG expenditure detail reports are reviewed to check for allowable versus unallowable expenditures.

Note: (1) Paragraph/Finding No. refers to audit findings in report No. 2007-146 (FA 06-). Name and Title of Responsible Official: Libby Grimes, Bureau Chief, Finance and Accounting

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54

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF REVENUE




Comments

A 06-008 Unemployment Insurance (UI)

CFDA No. 17.225

FDOR did not properly allocate administrative costs to the UI Program for Unemployment Tax (UT) collection services.

Fully Corrected FDOR has implemented a procedure to ensure completeness of reported People First timekeeping data. Each month, payroll records from the previous month (source: Department of Financial Services) are compared to newly extracted timekeeping records from the previous month to determine individuals who should have reported time but did not. Under the assumption that staff paid salary (object code 110000) should have reported time, a list is generated of staff not in the revised People First file. Each item is researched and the effect of each employee’s time is brought into the calculation of the UT rate which is a main determinant of the monthly UT invoice. This procedure was implemented with the May 2007 invoice (submitted mid-June). The effect of recasting was included as a prior period adjustment.

The payroll matching procedure was performed back to January 2006 (and will be performed prospectively). From July 2005 through December 2005, an estimate of adjustment was performed due to lack of reliable People First data. Documentation and methodology for recasting were included in the Recasting Summary tab on the May 2007 Excel workbook supporting the invoice.

The payroll matching procedure has been implemented to include the current contract year-to-date. Recasting and documentation for the prior period adjustment were included in the May 2007 Excel workbook supporting the invoice.

55





Comments

FA 06-010 UI

CFDA No. 17.225

FDOR did not verify that contractors were not suspended or debarred prior to entering into covered transactions with the contractors. Also, FDOR did not document the justification for contract renewals.

Partially Corrected as of June 30, 2007.

FDOR has updated its Purchasing and Contract Management Manual to require Contract Managers (when federal funds are used) to access the U.S. government's Excluded Parties List System (EPLS) and verify that the contractor has not been debarred by any federal agency. This is required for federally-funded contracts that have a value of $25,000 or greater. It is required prior to the initial contract execution, renewal, extension or amendment when the amendment adds an additional $25,000 or greater to the contract value.

The Department revised its Purchasing and Contract Management Manual, effective September 2007, to require that Contract Managers provide a justification to document the renewal is in the best interest of the State.

FA 06-012 FA 05-015

UI

CFDA No. 17.225

The Florida Agency for Workforce Innovation and FDOR UI tax rate calculation process did not promote the accurate assessment of UI taxes consistent with Florida law.

Partially Corrected

This is a repeat finding. The Department of Revenue will continue to work with AWI to improve the documentation for any decisions made regarding the application of governing law in the tax rate calculation methodology, via written policy, procedure or other guidance.

The Department is in the process of moving unemployment tax into our integrated SUNTAX system. A complete, comprehensive accounting of the entire rate process is being documented during the requirements and design sessions.

FA 06-052 FA 05-068 FA 03-56

02-057 01-073

SA 99-271 SA 98-274 SA 97-188 SA 96-412

Child Support Enforcement

CFDA No. 93.563

FDOR procedures were not adequate to ensure the completeness and accuracy of information reported in the Quarterly Reports of Collections (OCSE-34A).

Partially Corrected

The Department continues efforts to analyze and reconcile program component transactions to ensure consistency and reliability in reporting. Staff members are also preparing detailed work flows and needs assessments to utilize in designing the new Child Support Enforcement Automated Management System (CAMS) to facilitate the necessary comprehensive reconciliations.

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Comments

FA 04-052 Child Support Enforcement

CFDA No. 93.563

An audit conducted by the U.S. Dept. of Health and Human Services identified questioned costs billed to FDOR by local Clerk of the Circuit Courts. The costs are being questioned because of inadequate documentation to demonstrate that costs were properly allocated.

Partially Corrected

On January 25, 2007, the Department received a letter from Health and Human Services (HHS) in response to our findings in the Random Moment Study (RMS). HHS confirmed they had reviewed the calculations but that during their review “it became apparent that a refinement to the previously agreed upon backcasting methodology would be necessary.” HHS advised that this refinement was needed due to a statewide growth in the percentage of IV-D cases. On February 28, 2007, the Department responded to HHS, in part, that “The Department believes that ACF’s decision to deviate from the agreed upon methodology for backcasting is incorrect and inappropriate” and further advising that “the Department intends to exercise whatever rights of administrative review are available”. To initiate such review, in June 2007 the Department paid four counties the calculated backcasting amounts and will submit these payments for federal reimbursement on July 27, 2007.

Note: (1) Paragraph/Finding No(s). refer to audit findings in Section 2 of report No. 12983 (SA 96-), Section 3 of report No. 13256 (SA 97-), Section 3 of report No. 13490

(SA 98-), Section 3 of report No. 13690 (SA 99-), report No. 01-134 (00-), report No. 02-192 (01-), report No. 03-167 (02-), report No. 2004-168 (FA 03-), report No. 2005-158 (FA 04-), report No. 2006-152 (FA 05-), or report No. 2007-146 (FA 06-).

Name and Title of Responsible Official: Sharon Doredant, Inspector General

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58

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF STATE




Comments

FA 06-038 Help America Vote Act Requirements Payments

(HAVA)

CFDA No. 90.401

FDOS did not comply with Federal requirements for the compensation for personal services in that FDOS directly charged the HAVA Program for an unused leave payment and did not timely obtain certifications from employees whose salaries were charged 100 percent to the HAVA Program.

Fully corrected The Department submitted a request for guidance to the U. S. Election Assistance Commission (EAC) regarding leave payments to terminating employees. Pending a response from the EAC, all expenditures made from the Grants and Donations Trust Fund (HAVA dollars) for unused leave payments made to employees who terminated from state government have been transferred to the General Revenue Fund. The Department will continue to utilize General Revenue dollars to make any future payments for unused leave pending guidance from the EAC. The Department has implemented a procedure for obtaining work certifications every six months from employees who are working in HAVA-funded positions. On July 20, 2007, the Department of State reimbursed the Grants and Donations Trust Fund in the amount of $33.25. The transfer reflected the balance of the reimbursement owed for the supplemental payroll dated May 3, 2006 that was not included in the original reimbursement calculation.

59





Comments

FA 06-039 HAVA

CFDA No. 90.401

FDOS undercontributed State matching funds by $345,776.

Partially corrected

The Florida Legislature appropriated funds in the amount of $375,776 for State Fiscal Year 2007-08 to provide the additional funds necessary to comply with the state matching requirement in the Help America Vote Act (HAVA). The appropriation includes $345,776 for the additional required match as well as $30,000 for the estimated interest that would have accrued on the funds. 2-23-07 – Department included a request for the additional state matching funds in the FY 2007-08 Supplemental Legislative Budget Request. The request included estimated interest that would have accrued on the funds. 6-29-07 – Annual Release of Funds Plan available for FY 2007-08 Appropriation. General Revenue Appropriation released at 24%. 7-1-07 – FY 2007-08 Appropriation effective.

FA 06-040 HAVA

CFDA No. 90.401

FDOS understated the State’s maintenance of effort amount in the State of Florida HAVA Plan and, as a result, failed to meet the required level of maintenance of effort for the 2004-05 fiscal year.

Fully corrected The HAVA State Planning Committee held meetings on September 21, 2006 and October 12, 2006 in order to revise the HAVA State Plan. The updated Plan includes the revised maintenance of effort level that the state must maintain as required by HAVA. The Plan was posted on the Department of State’s web site for public comment for 30 days as required by HAVA. It was submitted to the EAC on April 30, 2007 for publication in the Federal Register for 30 days.

The Department will continue to use the revised Maintenance of Effort level to determine its compliance with HAVA requirements.

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Comments

FA 06-041 HAVA

CFDA No. 90.401

FDOS did not verify that an entity was not suspended or debarred prior to entering into a covered transaction with that entity.

Fully corrected The Department has developed a procedure regarding suspension and debarment that requires inclusion of specific language in all contracts and memoranda of agreements. The procedure requires each recipient and any sub-recipients to sign federal form ED Form GCS-009, 6/88, “Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion Lower Tier Covered Transactions.” The Department must be in receipt of the signed form prior to executing the contract or memorandum of agreement.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2007-146 (FA 06-). Name and Title of Responsible Official: Amy K. Tuck, Director, Division of Elections

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62

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF TRANSPORTATION


Paragraph/Finding


Comments

FA 06-014 FA 05-018 FA 04-019

02-035 01-040 00-24

SA 99-118/120 SA 98-123/125

Highway Planning and Construction Program

CFDA No. 20.205

FDOT program managers did not always follow established procedures for obtaining and reviewing subrecipient audit reports, and subgrant agreements did not always require subrecipients to have an audit conducted in accordance with OMB Circular A-133, as applicable. Deficiencies were noted in the automated system used by FDOT to document the receipt and review of subrecipient audit reports.

Partially Corrected

The contract language with provisions requiring subrecipients to have an audit conducted in accordance with OMB Circular A-133 is something we have emphasized to the Department program managers. We have provided the Standard Contract Language on the single audit website for program managers to incorporate into new contracts or agreements. In the previous two years, great strides have been made to ensure proper contract language. The contracts reviewed by Auditor General staff were issued in early 2005 for emergency hurricane relief sustained in 2004. Since that time the Department's Comptroller has rewritten the contracts and included the proper language.

All of the project information in the Single Audit Automated System is pulled from the state accounting system, FLAIR. The CSFA and CFDA numbers are established in FLAIR when the funds are encumbered for each project. Therefore, we have posted an article in our single audit newsletter concerning the importance of completing the encumbering process correctly, with all required information. Since that issue of the newsletter, we have also sent out another email re-confirming the importance of the encumbering process which includes the CSFA and CFDA. The date of the review and checklist completion was changed and hard coded into the system so users cannot change it.

FA 06-015 Highway Planning and Construction Program

CFDA No. 20.205

Project cost changes that were approved by the Federal Highway Administration (FHWA) as non-Federal participating were not always properly coded to ensure that such costs would not be claimed as Federally participating and subsequently reimbursed to FDOT.

Fully Corrected We reminded District Construction Personnel that established procedures should be adhered to and that instructions for coding non-Federal participating items in our construction management system be followed.

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FLORIDA DEPARTMENT OF TRANSPORTATION




Comments

FA 05-016 Highway Planning and Construction Program

CFDA No. 20.205

FDOT did not always correctly distribute payroll related (salaries and fringe benefits) costs to the Program.

Fully Corrected The Department developed a program to correct past over/under changes that resulted from incorrect payroll distribution transactions. The modified program to address the incorrect payroll distribution transactions for FY 2004-05 has been in production. The first corrected payroll distribution file and supporting information was reviewed by the PCM staff beginning Friday, April 6, 2007. After receiving positive results from the reviews, the first file was transmitted to FLAIR. The transmission of the files to FLAIR was successful and the last correction file was processed on May 5, 2007.

FA 06-076

Disaster Grants – Public

Assistance (Presidentially Declared Disasters)

CFDA No. 97.036

We identified 1 payment, totaling $899,527.20, made to FDOT for costs that were ineligible for payment under the Program.

Partially Corrected

The Project Worksheet version (3416-1) to correct the error was drafted in July 2006. An email with a copy of the draft version was sent to the Auditor General's Office on 11/30/06. A follow-up email was sent on 12/29/06 stating the version was submitted to FEMA. As of 3/6/07, FEMA has yet to approve this version along with many others they are reviewing.

As of 5/24/07, FEMA has not yet reviewed this version for the Project Worksheet.

Note: (1) Paragraph/Finding No(s). refer to audit findings in Section 3 of report No. 13490 (SA 98-), Section 3 of report No. 13690 (SA 99-), report No. 01-134 (00-), report

No. 02-192 (01-), report No. 03-167 (02-), report No. 2005-158 (FA 04-), report No. 2006-152 (FA 05-), or report No. 2007-146 (FA 06-). Name and Title of Responsible Official: Joseph Maleszewski, Audit Director

64

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Florida Agricultural and Mechanical University FOR THE FISCAL YEAR ENDED JUNE 30, 2007


Program/Area Brief Description Status Comments

FA 06-083 FA 05-088 FA 04-089

Student Financial Assistance (SFA) Cluster CFDA Nos. 84.007, 84.033, 84.038, 84.063, and 84.268

The institution is not administering the Title IV HEA Federal programs in compliance with the Standards of Administrative Capability.

Partially Corrected

See Note (2)

The mission of the Office of Financial Aid is to deliver financial resources to eligible students in accordance with Federal, State, and program regulations. In response to the current audit of Florida A & M University, the Office of Financial Aid completed a reordering of priorities, processes, and personnel in order to improve the coherence of its delivery of financial aid. Over the years, leadership and staff turnover created a series of problems. State deadlines were missed and errors and omissions occurred because the Financial Aid Office lacked technical expertise. However, this problem has been resolved, job responsibilities are more clearly defined, and training issues have been addressed. Until the recent restructuring, the Director of Financial Aid reported to the V.P. of Student Affairs. Currently, the director reports to the Special Assistant to the President. The new director has 20 years of higher education experience, 14 in financial aid and 25 years of management experiences, oversees twenty-three staff and 12 student workers, including a newly hired Associate Director who has an extensive computer background and will help the office computerize its application processing and record keeping. A new policies and procedures guide has been developed to address the

65




audit finding of administrative capability. The policies and procedures manual addresses the following administrative capability standards requirements, as defined by USED: • A capable individual responsible for

administering all of the Title IV programs – A new Director of Financial Aid was hired on September 11, 2006;

• A system of internal checks and balances for administering financial aid;

• A division of functions of determining student awards and disbursing funds that result from those award decisions;

• Frequent, periodic reconciliation of fiscal office and financial aid office award data;

• A system to identify and resolve discrepancies in information;

• A satisfactory academic progress policy for recipients of Federal financial aid;

• A policy for refunding tuition when a student withdraws from classes;

• A process to notify the Department of Education within 10 days of any important changes;

• A process to use electronic processes, and

• Procedures to ensure that requests for Federal cash do not exceed the amount of funds FAMU need immediately to make disbursements to students.

66




Although there have been concerns based on repeated audit findings, the University’s Financial Aid Program is now adequately staffed (in quality and quantity of personnel), and has implemented new policies and procedures to conform to the system of checks and balances required by law. The new Policies and Procedures should be implemented to ensure compliance for the 07-08 award year.

FA 06-084 FA 05-089 FA 04-092

SFA Cluster CFDA Nos. 84.007, 84.063, and 84.268

The institution did not implement procedures to timely identify stale-dated checks with Title IV HEA funds and return those funds to the Title IV HEA programs before the date the funds would otherwise escheat or no later than the date a check to the student would cease to be negotiable.

Partially Corrected

See Note (2)

The University revised its procedures on August 31, 2007, to ensure timely identification and return of unclaimed Title IV HEA Funds. The University returned funds to the Title IV HEA programs on January 11, 2007, as follows: • Pell and FSEOG stale dated checks

for year 03-04 and 04-05 in the amount of $156,845.35 and $32,079.65, totaling $188,925.00, and

• Additional FSEOG funds for program years 03-04 and 04-05 in the amount of $30,897.39. The 05-06 award year resolution is pending the USED LOD instructions.

Procedures have been developed that will ensure compliance in the 07-08 award year.

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FA 06-085 FA 05-095

SFA Cluster CFDA No. 84.038

Interest earnings on FPL funds were not allocated to the FPL account.

Partially Corrected

See Note (2)

Interest earnings for the 05-06 fiscal year have been posted to the FPL account. Procedures have been developed that will ensure compliance in the 07-08 award year.

FA 06-086 FA 05-090 FA 04-093

SFA Cluster CFDA Nos. 84.007, 84.033, 84.063, and 84.268

The institution did not perform comprehensive monthly reconciliations of their Title IV HEA accounts to GAPS, COD, and the institution’s accounting records.

Partially Corrected

See Note (2)

The University completed the reconciliations for the 2005-06 and 2006-07 fiscal years. Reconciliations are currently performed monthly between financial aid records and the general ledger. Procedures have been developed that will ensure compliance in the 07-08 award year.

FA 06-089 FA 05-096

SFA Cluster CFDA Nos. 84.033, 84.038, 84.063, and 84.268

The institution paid Title IV HEA aid to students that were not eligible for various reasons and did not pay some students that were eligible.

Partially Corrected

See Note (2)

On August 31, 2007, the University received an LOD from USED reflecting the amount of funds to be returned to Title IV HEA Programs for the 04-05 award year. A check will be processed and remitted to USED in a timely matter for students that were not eligible for various reasons and disbursements will be made for the students that were eligible. The 05-06 award year resolution is pending the USED LOD instructions. Procedures have been developed that will ensure compliance in the 07-08 award year.

FA 06-094 FA 05-100

SFA Cluster CFDA Nos. 84.038 and 84.268

The institution did not document the required notification, of student or parent FDSL loan borrowers or FPL student loan borrowers, within 30 days before or after crediting a student’s account with FDSL or FPL funds.

Partially Corrected

See Note (2)

The Student Financial Services has implemented procedures to ensure that FDSL (FFEL as of 06-07 award year) and FPL borrowers receive the required notification timely when crediting a student’s account with FDSL (FFEL) or FPL funds, and that the notification is documented. FAMU should be in compliance for the 07-08 award year.

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FA 06-095 FA 05-102 FA 04-099


The institution did not comply with return to Title IV regulations for students that officially withdrew.

Partially Corrected

See Note (2)

On August 31, 2007, the University received an LOD from USED reflecting the amount of funds to be returned to Title IV HEA Programs. A check will be processed and remitted to USED in a timely matter for students that officially withdrew. The 05-06 award year resolution is pending USED LOD instructions. Procedures have been developed that will ensure compliance in the 07-08 award year.

FA 06-096 FA 05-103 FA 04-100


The institution did not comply with return to Title IV regulations for students that unofficially withdrew.

Partially Corrected

See Note (2)

On August 31, 2007, the University received an LOD from USED reflecting the amount of funds to be returned to Title IV HEA Programs. A check will be processed and remitted to USED in a timely matter for students that unofficially withdrew. The 05-06 award year resolution is pending USED LOD instructions. Procedures have been developed that will ensure compliance in the 07-08 award year.

FA 06-097 FA 05-104


The institution did not comply with return to Title IV regulations for students that did not attend at least one class.

Partially Corrected

See Note (2)

On August 31, 2007, the University received an LOD from USED reflecting the amount of funds to be returned to Title IV HEA Programs. A check will be processed and remitted to USED in a timely matter for students that did not attend at least one class. Procedures have been developed that will ensure compliance in the 07-08 award year.

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FA 06-098 FA 05-105


Enrollment status changes reported to NSLDS for students who ceased at least half time enrollment were not accurate and/or timely reported.

Partially Corrected

See Note (2)

During the 2006-07 academic year, the University fully implemented and integrated the Student Clearinghouse software into the PeopleSoft System. The implementation allows the University to utilize the Clearinghouse process as its tool for the reporting of enrollment status changes to the NSLDS system. In an effort to immediately affect change in timely reporting, the University (effective December 2006) revised its reporting schedule to the Clearinghouse (which reports to NSLDS on behalf of the University) to report student enrollment status on a bimonthly basis. Additionally, the University has established a process to monitor the timely submission of data to NSLDS by the Clearinghouse. The process is carried out by the Office of the University Registrar and Enterprise Information Technology (EIT). Procedures have been developed that will ensure compliance in the 07-08 award year.

FA 06-099 FA 05-106 FA 04-103


Exit counseling was not completed or exit counseling materials were not provided timely.

Partially Corrected

See Note (2)

Student Financial Services has implemented procedures to ensure that exit counseling was performed or exit counseling materials provided, for FDSL (FFEL from 06-07 forward) student loan borrowers who graduated, withdrew or ceased to be enrolled at least half-time. In addition, workshops are held prior to graduation. Procedures have been developed that will ensure compliance in the 07-08 award year.

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FA 06-100 FA 05-107 FA 04-104


Exit counseling was not completed or exit counseling materials were not provided for FPL student loan borrowers who ceased at least half-time enrollment.

Partially Corrected

See Note (2)

Exit counseling workshops are conducted the week prior to graduation each semester. A packet of exit counseling materials is provided at the workshop. Exit counseling materials are sent via U.S. Postal Service to ensure that each borrower has been provided counseling materials as required. Procedures have been developed that will ensure compliance in the 07-08 award year.

FA 06-112 Research and Development (R&D) Cluster CFDA Nos. 10.200; 43.001; and 98.009

Indirect costs charged to grants were not adequately monitored to document charges were valid, reasonable, and necessary.

Partially Corrected

See Note (2)

Procedures have been updated to support valid calculations of indirect cost charges. In addition, the University submitted to the USDA, a revised final financial status report for RBS-03-028. Procedures have been developed that will ensure compliance in the 07-08 award year.

FA 06-115 R&D Cluster Various

The institution’s did not determine and remit the amount of interest earned on Federal funds.

Partially Corrected

See Note (2)

The University has established procedures to determine and calculate interest on Federal grant moneys. The University did not accrue any interest for 2006-07 fiscal year. Procedures have been developed that will ensure compliance in the 07-08 award year.

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FA 06-120 FA 05-130

R&D Cluster CFDA Nos. 10.200; 43.001; and 98.009

SF-269 and SF-272 reports submitted to Federal agencies contained incorrect information.

Partially Corrected

See Note (2)

The University enhanced its monitoring procedures to ensure the accuracy of the financial information reported to Federal agencies. Prior year reports that contained incorrect information have been corrected. Procedures have been developed that will ensure compliance in the 07-08 award year.

FA 06-122 FA 05-119

R&D Cluster Various Programs

Closeout procedures were not adequate for expired contract and grant accounts still open or active dating back to 1986.

Partially Corrected

See Note (2)

The Contracts and Grants department is working to ensure that expired contracts and grants accounts are closed timely. Review of current cash account codes (121000, 120000, and 112000) is on-going to complete the close-out of the expired grants. The corrective action date is December 31, 2007. Procedures are being developed that will ensure compliance in the 07-08 award year.

FA 03-02 Cooperative Extension Services CFDA No. 10.500

The school did not properly review, approve, maintain support, and accurately record payments of 02/03 grant expenditures.

Does Not Warrant

Further Action

Because USDA has not provided a final determination on this finding, and based on the age we consider this finding closed.

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02-006 01-005

Cooperative Extension Services CFDA No. 10.500

The school did not adhere to the 00/01 and 99/00 matching requirements for the program.

Does Not Warrant

Further Action

Because USDA has not provided a final determination on this finding, and based on the age we consider this finding closed.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 02-192, report No. 03-167, report No. 2004-168, report No. 2005-158,

report No. 2006-152, or report No. 2007-146. Name and Title of Responsible Official: Mr. Charles O’Duor, Vice President of Audit and Compliance Note: (2) Due to number and complexity of the issues that FAMU is currently, and has been working on, it is our assessment that the status for

these findings be stated as “Partially Corrected”. Although in most instances, we have written and implemented new procedures the full implementation did not occur in time to ensure full compliance during the 06-07 fiscal year. It is our intention that we will meet compliance during the 07-08 fiscal year. During the 06-07 fiscal year FAMU was undergoing many changes. The interim President left in May 2007, and the Board changed significantly. The new President, Dr. Ammons, did not begin until July 1, 2007, after the 06-07 fiscal year was over and before he could begin his tenure and placement of his new management team. Due to the previous audit issues and the timing of Dr. Ammons’ start date, the University had been unable to fully implement and correct the prior audit issues. FAMU has been on probation with SACS and that has required their complete attention. FAMU has had two qualified opinions on the prior two financial statement audits and 35 findings on the latest operational audit. All these issues have taken a great deal of time to resolve. The system (PeopleSoft) that was implemented 3 years ago continues to not function as intended causing many time consuming problems. The USED Letter of Determination (LOD) for the 04-05 fiscal year audit has been received and responded to, and all funds have been remitted as of October 3, 2007. The USED LOD for the 05-06 fiscal year audit is expected soon, and FAMU will comply with USED requirements. The USDHHS LOD for the 05-06 fiscal year audit was also received by FAMU and complied with. The new management team, new procedures, additional staff, etc. should ensure that compliance is met for the 07-08 fiscal year. It is our expectation that the 2007-08 fiscal year SSPAF findings’ status will read “Fully Corrected” and that FAMU will either be in compliance, or show significant improvement, with the issues noted above.

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74

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Florida Atlantic University




FA 06-084 FA 05-089

Student Financial Assistance (SFA) Cluster CFDA Nos. 84.032 and 84.063


Fully Corrected

The University has implemented procedures for identifying, segregating, and monitoring stale dated checks in accordance with established Title IV guidelines. We will ensure the timely remittance of Title IV funds to the appropriate agencies to assure compliance with Federal regulations.

FA 06-096 FA 05-104



Fully Corrected

Wording in the drop-down box for professors to explain F and U grades has been clarified to the following: “A Financial Aid reason code must be provided for all F and U grades assigned as a final grade. Examples of valid forms of documentation that you may use are attendance rosters, graded assignments, quizzes, or exams. For audit purposes, please retain documentation for three years.”

FA 06-104 FA 04-107

R&D Cluster Various

The frequency of grants claiming CAS exemptions (approximately 60 percent) does not appear to qualify as unlike circumstances.

Partially Corrected

We agree with the audit findings related to the use of CAS 502 exemptions. We have discussed this matter in depth with the staff of both the pre- and post-award administration at our institution in order to create an awareness of the CAS 502 requirements. We have also followed up with several reminders to the University community, indicating that we will only issue CAS exemptions, which rigidly adhere to the Federal regulations. Finally, we are in the process of engaging a consulting firm who will perform a compliance risk analysis and recommend changes to policies in order to assure compliance to Federal regulations. We are still waiting for a determination/clarification from the

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Florida Atlantic University




Department of Health and Human Services on this issue.

FA 05-122 Research and Development (R&D) Cluster CFDA No. 20.514

Grant charges were not adequately documented.

Fully Corrected

All computers are now properly installed and used by faculty and students for research purposes associated with the grant. The computers are currently located on the Boca Campus in EG253.

FA 04-117 R&D Cluster CFDA Nos. 11.417 and 43.001

The institution claimed, as part of grants’ matching, indirect costs calculated on the matching funds, which may be unallowable.

Fully Corrected

The cost sharing in question was in one instance approved by the pass-through granting agency and for the other grant, we were informed by the grantor that the cost share was a goal and funding would not be reduced if we could not meet that goal. Therefore there is no affect if we reduce the cost share to exclude the indirect costs. In addition, OMB Circular A110 defines cost sharing as the portion of project or program costs not borne by the Federal Government. The University’s calculation of indirect cost (using the Federally approved indirect cost rate) based on actual expenditures was in accordance with OMB circulars and properly authorized.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2005-158, report No. 2006-152, or report No. 2007-146. Name and Title of Responsible Official: Kenneth A. Jessell, Vice President for Financial Affairs

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Florida Gulf Coast University




FA 06-084 FA 05-089

Student Financial Assistance (SFA) Cluster CFDA Nos. 84.007, 84.032, and 84.063


Fully Corrected

The University agrees that Title IV funds should be returned to applicable lenders and programs rather than escheat to the State. Consequently, it has implemented comprehensive procedures for handling outstanding checks regardless of the funds source to ensure compliance with the Title IV HEA requirements and Florida Statutes.

FA 06-095 SFA Cluster CFDA Nos. 84.032 and 84.063


Fully Corrected

The University agrees that Title IV funds should be returned for students that officially withdrew. Due to emergency university closures and unplanned changes in the academic calendar, the University sought advice from the Department of Education (DOE) that caused variations in the calculation of Title IV HEA.

FA 06-098 SFA Cluster CFDA No. 84.032


Partially Corrected

The FGCU Registrar’s Office is now fully responsible for timely and accurate reporting of Title IV enrollment status information to the National Student Loan Data System. The University will heighten the priority level for correcting this finding and will place additional emphasis on compliance with this regulation.

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Florida Gulf Coast University






Partially Corrected

The Office of Financial Aid has taken the following corrective actions: (1) exit counseling information is now included on the Office of the Registrar's withdrawal and drop/add forms, (2) exit counseling information on all letters that go out to those students on suspension and R2T4 students, (3) exit counseling information is now included on the student’s financial aid account in Banner. The University will continue its efforts to achieve 100 percent compliance with this regulation.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Official: Jorge E. Lopez, Director – Student Financial Services

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Florida International University




FA 06-084 FA 05-089



Partially Corrected

Procedures have been established to provide the financial aid department with outstanding checks on a monthly basis subsequent to the reconciliation of the bank accounts. Once this list is received, financial aid staff is committed to reviewing the items on the Federal Title IV programs and taking the appropriate action including returning funds. Implementation date: April 2007.

FA 06-087 FA 05-091

SFA Cluster The institution did not perform the required monthly reconciliations of drawdowns reported in the Federal Grants Administration and Payment System (GAPS) to the institution’s accounting records. Interest earned was not remitted to the Department.

Fully Corrected

Effective on May 2006, prior to any Federal fund drawdown, data from GAPS, the Ledger, and the Financial Aid System are reconciled. Additionally, source documents (screen prints from GAPS, the Ledger, the Financial Aid System, and Journals in process but not posted), and GAPS drawdown requests, are used to determine if GAPS drawdowns, aid disbursements, ledger expenditures, and ledger revenues agree. Funds returned March 1, 2007.



Fully Corrected

At the end of each term all students with all F0 or all F or a combination of F0 and F or a combination of all F0 and DR or a combination of all F and NR will be included in our process for unofficial withdrawals. In addition, if class attendance cannot be documented for a student who falls into one of these conditions, 100 percent of Federal aid will be returned to the respective financial aid program. Students with an Incomplete grade (IN), are by definition in the University Catalog, given that grade due to their inability to complete the course and is given at the discretion

79





of the Instructor. It is the position of the University that an Incomplete grade does not constitute an unofficial withdrawal and will not be used to select students for inclusion in the unofficial withdrawal process. Funds returned May 4, 2007.

FA 06-098 FA 05-105



Partially Corrected

Effective October 2007, enhanced processes are in place to ensure that Florida International University reports student enrollment and graduation data to the National Student Clearinghouse on an accurate and timely basis. Enrollment-status files are extracted from the student information system and transmitted to NSC every other Monday. In similar fashion, Degree Verify files are transmitted twice per semester. SSCR requests (from NSLDS to the NSC) are processed at the beginning of each month.

FA 06-099 FA 05-106



Fully Corrected

The automated exit counseling process is in place and runs on a weekly basis as part of our normal processing schedule.

FA 06-100 FA 05-107


Exit counseling was not completed or exit counseling materials were not provided for FPL student loan borrowers who ceased at least half-time enrollment. In addition, conversion to repayment status was not timely.

Fully Corrected

The University has enhanced procedures to ensure timely conversion to repayment status and completion of exit counseling for FPL student borrowers. Exit counseling was completed for the three students noted in the finding. These three students ceased attending the university prior to the University's migration to a new student administration system or subsequently enrolled for less than half-

80





time. The existing procedures were enhanced to consider these instances. Specifically, all students who received FPL funds have an indicator placed on their account that is used to compare against enrollment data. A secondary indicator is placed on the students account when exit counseling is completed. These indicators now allow for reports to be generated to monitor the timely conversion to repayment status and completion of exit counseling. Implementation date: April 2007.



Fully Corrected

The $26,736 ($400 FSEOG, $18,821 FFEL subsidized, $6,302 FFEL unsubsidized, and $1,213 PELL) has been returned to the applicable programs and lenders.

FA 06-113 Research and Development (R&D) Cluster CFDA Nos. 12.800 and 66.436

The institution does not have adequate procedures for charging Federal grants for leave payouts.

Partially Corrected

Grants terminate and are closed throughout an individual's employment at an institution making it impossible to charge these costs on an after the fact basis to closed projects. University policy limits the amount of leave that an individual can accrue and encourages that leave related to grants is utilized during the project. The unused leave costs are allocated on the basis of the current salary distribution at termination. Costs are distributed to active projects only. The recommendation that unused leave be attributed to all grants and allocated appropriately can be accomplished by the development of a fringe benefit rate.

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Utilizing a fringe benefit rate would allow for the costs related to unused leave to be charged to grants as a pooled cost on a percentage basis while the grant is active. The Department of Health Human Services, Division of Cost Allocation (DCA) would have to approve the fringe benefit rate. The concept of allocating these costs was discussed with DCA and will be proposed in a fringe benefit calculation due March 30, 2007. The implementation date of the fringe benefit rate is projected for July 1, 2007. A proposed Fringe Benefit rate was submitted to the Department of Health Human Services, Division of Cost allocation and is currently being reviewed.

FA 06-117 R&D Cluster CFDA No. 93.048

The institution did not maintain adequate documentation to support matching charged to the grant.

Partially Corrected

The effort reporting system was under development in fall of 2005 and may not have captured all graduate students at that time. The system currently captures the effort certification for graduate students and adheres to the following policy: An after-the-fact certification of effort is required of all individuals performing services on a sponsored project when all or a portion of their salary is charged to a sponsored project. Effort reports must be a reasonable estimate of the individual’s time and effort during the time certified. Effort reports must be certified by either the individual whose time and effort is being certified or someone having first hand knowledge of the activities performed by the employee. The cost

82





sharing tracking policy requires annual review of cost share documentation maintained by the department. The policy for tracking cost share will be revised to include more frequent reviews to insure adequate documentation is being maintained by the department. The inclusion of graduate students in the Time and Effort reporting system was fully implemented in the spring semester 2006. The cost share tracking policy was revised to include semi-annual reporting of cost share documentation. A workshop will be conducted in October 2007 to provide guidance and training on the documentation required to support cost-sharing commitments. The period that will be covered by the first quarterly report will be July 2007 to December 2007.

FA 04-118 FA 03-092

R&D Cluster CFDA No. 81.999

The school did not comply with the matching requirements for the HCET grant.

Partially Corrected

FIU is currently working toward closing out this award with Department of Energy (DOE) the period of performance officially ended on November 20, 2005. Pursuant to a mutual agreement between FIU and DOE, FIU has been performing under a follow-on Award (No. DE-FG01-05EW07033) since February 20, 2005. The follow-on award has no cost matching commitment. Because FIU has been performing under the follow-on agreement since February 20, 2005, and has not received funding under Award No. DE-FG26-00NT40806 since January 2003, DOE and FIU have

83





agreed to close out Award No. DE-FG26-00NT40806 as soon as possible. FIU has agreed to submit an analysis to DOE demonstrating that it has met its cost matching commitment under this award. FIU's analysis will be based on the total reduced expenditures under Award No. DE-FG26-00NT40806, as adjusted downward by FIU's February 2005 Settlement Agreement with DOE, Department of Justice, and Department of Health and Human Services. Once FIU and DOE reach an agreement on the match obligation, FIU will submit this agreement to the State Auditor.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2004-168, report No. 2005-158, report No. 2006-152, or report No. 2007-146. Name and Title of Responsible Officials: James Bond, Controller, FA 06-84

Francisco Valines, Director for Financial Aid, FA 06-84, FA 05-89, FA 06-87, FA 05-91, FA 06-97, FA 06-99, FA 05-106, and FA 05-103

Name and Title of Responsible Official: Steve Kelly, Director of Registrar, FA 06-098 and FA 05-105 Izhar Haq, Associate Controller Financial Operations, FA 06-100 and FA 05-107

Joseph Barabino, Associate Vice President for Research Administration, FA 06-113, FA 06-117, FA 06-118, and FA 03-092

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Florida State University




Comments

FA 06-084 FA 05-089 FA 04-092

Student Financial Assistance (SFA) Cluster

The institution had not established procedures to identify the funding source of each uncashed student net check and establish an order of return to applicable Federal programs.

Fully Corrected

The corrective action was to complete written procedures to identify Title IV HEA funds for financial aid checks not cashed before the checks would escheat to a third party, State or institutional coffers. The corrective action has been implemented and checks that contain Title IV funds are being identified and processed accordingly. The corrective action also includes an updated Policy following the staled dated check guidelines per Florida Statute 717.113 that states that a check not cashed for more than one year after becoming payable is presumed stale dated.

FA 06-123 Research and Development (R&D) Cluster CFDA Nos. 12.300, 47.049, and 47.074

Closeout procedures were not adequate to accurately and timely report final grant information to Federal agencies. Additionally, expired accounts were not closed in the institution’s accounting and grant records.

Fully Corrected

The referenced grants have been properly closed.

FA 05-125 R&D Cluster CFDA Nos. 12.300, 47.049, and 47.074

The institution did not always correctly calculate, adequately document and accurately report its cost-share for 4 of 10 grants tested amount.

Fully Corrected

All issues have been resolved with the recent mailing to NSF of a final report including the finalized cost sharing amounts.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2005-158, report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Officials: Tom Harrison, Controller – FA 06-084 and FA 05-089 Pete Derham, Director SRAS, - FA 06-123 and FA 05-125

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS New College of Florida


Paragraph/Finding

No(s). (1)


FA 06-098 Student Financial Assistance Cluster CFDA No. 84.032 FFEL


Fully Corrected

We have implemented procedures to timely report to NSLDS changes in enrollment status. In addition to each of three scheduled transmissions set up for each term (Fall and Spring), New College began sending an updated report to the National Student Clearinghouse (NSC) on the first workday of every month. The NSLDS requests changes in enrollment status for the NSC on the first of every month. Given that no more than 30 days will pass between the discovery of a students change of enrollment status and the NSC being made aware of such, and no more than 30 days will pass between the time the NSC is made aware and the NSLDS being advised, in no case should more than 60 days pass between the discovery of a student’s change of enrollment status and the NSLDS being informed. Also, to fix the problem of not using the correct date of the student’s official withdrawal for students on approved leave of absence, we are currently using the last date of attendance in Banner for the approved leave of absence withdrawal date.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2007-146. Name and Title of Responsible Official: Kathy Allen, Registrar

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88

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS University of Central Florida




FA 06-090 Student Financial Assistance (SFA) Cluster CFDA No. 84.032

The institution paid Title IV HEA aid to students that were not eligible for various reasons.

Fully Corrected

A program automatically reviews each student to confirm eligibility for aid amounts.



Fully Corrected

We now collect the appropriate date of withdrawals and calculate the appropriate Title IV refund for withdrawn students.

FA 06-098 FA 05-105



Partially Corrected

The NSC reporting cycle to NSLDS has been increased to 30-day intervals and verified online.



Fully Corrected

Our automated process has been revised to identify students timely for the completion of exit counseling.

FA 06-105 FA 05-115

Research and Development (R&D) Cluster CFDA Nos. 12.431 and 81.087

Indirect costs were charged as direct costs.

Partially Corrected

The DHHS Department of Cost Allocation has agreed to close finding FA 04-111 and take appropriate actions to close findings FA 05-115 and FA 06-105 contingent upon UCF’s submission of a revised CAS Exemption policy that defines the University major project criteria and demonstrates the application of administrative charges in unlike circumstances.

FA 06-108 FA 05-118

R&D Cluster CFDA Nos. 10.001, 12.431, and 81.087

Cost transfers were not completed timely, were not adequately supported, or were incorrectly used as a means to finance charges.

Fully Corrected

The University’s cost transfer review and approval process has been corrected to include adequate support documents and reject transfer requests that exceed 90 days unless operational conditions warrant such approval. The University has developed a formal cost transfer training module to educate faculty and departmental staff on proper cost assignments under sponsored projects. The institution has also

89





developed a standard operating procedure to create bridge accounts to eliminate the “borrowing” from one grant to another.


The institution did not adequately monitor grant expenditures to ensure amounts were valid, reasonable, and necessary.

Fully Corrected

The University has established a proper equipment usage rate that is supported by accurate cost documents. The University also established an equipment usage log to support the hours of actual use. In addition, UCF created a Contract & Grant Compliance Checklist for the purpose of monitoring and reviewing compliance conditions on a pre-determined sample of sponsored projects. The University will use the checklist to monitor direct cost charging to ensure such costs are valid, reasonable, and necessary.


The institution did not comply with Davis-Bacon Act requirements.

Fully Corrected

The University has established contractor and subcontractor invoice review and payment procedures to ensure construction contractors and their subcontractors are paying Federal hourly labor rates in accordance with the Davis-Bacon Act requirements.


For 5 of 20 students tested, the institution was unable to provide documentation that the students attended at least one class during the semester.

Fully Corrected

The grade reporting process has been revised to collect the appropriate information regarding attendance at the time grades are reported.

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The institution incorrectly used indirect costs calculated on the matching funds, called “foregone overhead,” as part of their matching requirements and some charges were not supported by signed after-the-fact employee certifications.

Partially Corrected

The DHHS Division of Financial Systems, Payment Integrity, and Audit Resolution inadvertently failed to assign finding FA 04-119 for final clarification. DHHS has taken steps to reassign the finding to their Cost Allocation Group. The Office of Research & Commercialization Compliance Office will continue to work with DHHS for a final determination.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2005-158, report No. 2006-152, or report No. 2007-146. Name and Title of Responsible Official: Amy S. Voelker, Director, University Audit

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92

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS University of Florida


Paragraph/Finding

No(s). (1)


FA 06-032 Special Education – Grants for Infants and Families with Disabilities (IDEA) CFDA No. 84.181

Time-and-effort reports were not completed timely and the rates charged for mileage were not authorized.

Partially Corrected

(See Below) Re: Time-and-Effort Reports – Partially

Corrected

Re: Travel Rates – Not Corrected

Re: Time-and-Effort Reports – The Office of Audit and Compliance Review completed its examination of our effort reporting process. As a result, a significant joint initiative is underway to enhance our effort reporting system. The development of new certification forms signed by the principal investigator or employee was piloted for the Fall 2006 term and the Spring 2007 term. Because of the magnitude of these changes, a staged implementation will occur with identified short-term and long-term goals. Re: Travel Rates – The University is requesting the department reimburse the grant for unauthorized charges.

FA 06-084 FA 05-089


The institution’s procedures to timely identify stale-dated checks with Title IV HEA funds and return those funds to the Title IV HEA programs before the date the funds would otherwise escheat were not adequate. The institution’s check stock remained negotiable for a period of one year. Therefore, checks containing Title IV HEA funds are not restorable to the appropriate program within the required 180-days.

Partially Corrected

As of October 1, 2006, student financial aid checks were switched to be void after 6 months rather than 12 months. Although this practice was put in place before June 30, 2007, there was a portion of the fiscal year where student financial aid checks were void after 12 months.

FA 06-106 FA 05-116 FA 04-112

Research and Development (R&D) Cluster Various

It is not clear whether the CAS exemptions used by the institution met the criteria for “unlike circumstances” as contemplated by the cognizant agency United States Department of Health and Human Services.

Does Not Warrant

Further Action

The University believes it has appropriate policies and procedures in place to ensure that CAS exemptions meet the criteria for “unlike circumstances” as contemplated by the cognizant agency. It is our understanding that no specific audit

93





tests have been conducted by external auditors that identified any specific questioned CAS exemptions. This finding first occurred for fiscal year ended June 30, 2004, and the Federal agency is not following up on the finding.


Federal grant expenditures were not monitored to ensure expenditures were properly approved, valid, reasonable, and necessary. Also travel was charged at unauthorized rates.

Fully Corrected

Re: Monitoring of Expenditures – UF has a procedure to monitor expenditures to ensure that expenditures are properly approved, valid, reasonable, and necessary. Re: Travel Rates – The 2007 Florida legislature created Florida Statute 1001.706 (effective July 1, 2007) stating: ”Except as otherwise provided by law, university employees are public employees for purposes of Section 112 of the Florida Statutes and any payment for travel and per diem expenses shall not exceed the level specified in Section 112.061.” It continues to be the University's position that GSA rates are the approved travel reimbursement rates prior to July 1, 2007, per University policy and this opinion has been supported by an opinion from our General Counsel's Office, which was also provided to our cognizant agency.

FA 06-114 FA 05-111

R&D Cluster CFDA Nos. 10.001, 10.200, 20.999, 47.049, 66.460, 81.999, and 93.110

The institution did not comply with time-and-effort requirements.

Partially Corrected

The Office of Audit and Compliance Review completed its examination of our effort reporting process. As a result, a significant joint initiative is underway to enhance our effort reporting system. The development of new certification

94





forms signed by the principal investigator or employee was piloted for the Fall 2006 term and the Spring 2007 term. Because of the magnitude of these changes, a staged implementation will occur with identified short-term and long-term goals.

FA 06-118 FA 05-127

R&D Cluster Various

The institution had not developed procedures for preparing reliable cost-share reports and were unable to ensure that mandatory cost-share requirements were met.

Fully Corrected

The University has developed cost sharing reports to accurately document cost-sharing on projects. Additional time will be required to review and adjust some activity that occurred during the initial implementation of a new accounting system.


The institution did not adequately monitor grant subrecipients.

Fully Corrected

The University has a subrecipient monitoring process in place, but has recently taken action to further enhance it. The enhanced monitoring process provides for the timely review and identification of subrecipient A-133 findings and whether any additional reporting requirements should be required of the subrecipient based on the findings.


The institution did not apply and maintain accountability of the cash drawn by Federal contract and grant award within its accounting system. There may be excess cash and interest earned that should have been remitted to the applicable Federal agencies.

Fully Corrected

Contracts and Grants have revised their procedures to better maintain accountability of the cash drawn by Federal contract and grant award within its accounting system.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2005-158, report No. 2006-152, or report No. 2007-146. Name and Title of Responsible Official: Michael V. McKee, Assistant Vice President and University Controller

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96

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS University of North Florida


Paragraph/Finding

No(s). (1)


FA 06-084 FA 05-089

Student Financial Assistance (SFA) Cluster CFDA Nos. 84.032 and 84.063


Fully Corrected

Title IV HEA stale dated checks are timely identified and the return of the related funds to Title IV HEA program is before the date the funds would escheat.

FA 06-091 SFA Cluster User’s system access was not sufficiently reviewed to ensure adequate control of student information.

Fully Corrected

Periodic reviews are conducted to ensure that the access granted to employees is appropriate for their job responsibilities.



Fully Corrected

The software problem was corrected by December 29, 2006, but the recalculation and return of Title IV funds was not completed until March 30, 2007.



Fully Corrected

The software problem, as well as the other items to correct this audit finding, was completed December 29, 2006. The recalculation and the return of Title IV funds were not completed until June 14, 2007.



Fully Corrected

In order to comply with this audit issue, the UNF schedule was adjusted to export a file to the Clearinghouse on the 15th of each month. This schedule should allow sufficient time for accurate information to be imported into the NSLDS system. Other corrections to the extract file were completed in May 2006.

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS University of North Florida





Exit counseling was not completed or exit counseling materials were not provided.

Fully Corrected

Procedures have been improved to include sending notifications to students utilizing their UNF email account as well as forwarding a letter through the U.S. Postal Service. Training has been completed on the correct procedures for complying with this audit finding.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Official: Shari Shuman, Vice President Administration & Finance

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS University of South Florida


Paragraph/Finding

No(s). (1)


FA 06-034 Special Education – Grants for Infants and Families with Disabilities (IDEA) and TANF CFDA Nos. 84.181 and 93.558

The institution had not effectively implemented policies and procedures to monitor all Federal contracts entered into on the institution’s behalf, by an affiliated organization.

Partially Corrected

The University is currently finalizing its procedures to ensure that all Federal contracts entered into on the institution’s behalf by affiliated organizations are monitored and have proper oversight.

FA 06-095 SFA Cluster CFDA No. 84.032 and 84.038


Fully Corrected

The three findings that resulted in the institution returning more funds than were due was due to manual data entry errors caused by misreading the monitoring report when courses were listed with nonstandard term dates. The Office of Financial Aid has enhanced the report for readability to address this issue. In addition, Financial Aid has created a quality control report to monitor repayment calculations for courses assigned alternative calendar start and end dates for each term. The Office of the Registrar has developed a report to identify when full-term dates are used for sections that are coded as nontraditional term course and has provided guidance to the schedulers in academic departments to inform them of the standard for inputting begin and end dates for these types of courses.

FA 06-107 FA 05-117 FA 04-113

Research and Development (R&D) Cluster CFDA Nos. 11.478, 12.114, 12.431, 12.910, 43.002, 43.999, 47.070, 84.133, 84.339, 83.853, 93.393, 83.556, 93.566, and 93.856

Indirect costs were charged as direct costs. It is not clear whether the Cost Accounting Standard (CAS) exemptions used by the institution met the criteria for “unlike circumstances” as contemplated by the cognizant agency United States Department of Health and Human Services.

Partially Corrected

The University has a process in place to review all CAS exceptions for conformance with the requirements established in OMB Circular A-21. USF has established a working group to review the volume of CAS exceptions to determine if the criteria of “unlike circumstances” is being interpreted correctly. This group’s work is on going.

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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS University of South Florida




USF is currently undergoing Federal review of our revised Disclosure Statement (DS-2). We expect that the review will include an assessment of USF's compliance with CAS requirements regarding "unlike circumstances."

FA 06-119 FA 05-129

R&D Cluster CFDA Nos. 12.300, 12.420, 12.431, 47.070, and 47.074

The institution did not always ensure certifications regarding suspension and debarment were obtained when contracting with vendors.

Partially Corrected

The University had been checking all new vendors to verify that they were not on the Federal Suspended and Debarred list. However, as a more complete review, the University has since changed this procedure to be a check of all requisitions and payment request forms of $25,000 or more to verify that they are not on the Federal Suspended and Debarred list. This new procedure was implemented June 15, 2007; however, we consider this recommendation to be partially implemented for 2006-07 since requisitions for the 2006-07 year were no longer accepted after June 15, 2007.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2005-158, report No. 2006-152, or report No. 2007-146. Name and Title of Responsible Official: Nick Trivunovich, Comptroller

100

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS University of West Florida




FA 06-084 Student Financial Assistance (SFA) Cluster CFDA No. 84.268


Fully Corrected

The University’s current policy is to review all checks on the Netcheck Bank Account Outstanding List once the monthly Netcheck Reconciliation is complete. Student Accounts makes every effort to contact students who have checks with large dollar amounts that are still outstanding after 60-90 days. Once checks become stale dated (180 days) and it is determined that a check contains Federal funds, the funds are deposited back into the appropriate Federal program.


The institution paid Title IV HEA aid to students that were not eligible.

Fully Corrected

A new procedure was implemented in Fall 2006 to ensure ineligible Title IV funds are returned promptly to the Federal program. When a student drops classes and a Return of Title IV funds is required, the University will promptly return the funds to the applicable Federal program. As noted above, the procedure has been in place since Fall 2006 to review the monthly Accounts Receivable report and return any ineligible Title IV funds to the applicable Federal program every month. Student Financial Services is also evaluating the timing of financial aid disbursement in an effort to significantly reduce or eliminate “drop billings”.

101







Fully Corrected

Student Accounts Staff received additional training for Return of Title IV compliance including training in using the reporting software, which produces reports required to complete the Return of Title IV calculations. Student Withdrawal reports are reviewed and RT4 calculations are done weekly ensuring adequate and sufficient time to prepare invoices, notify students, NSLDS and USED of grant overpayments, as well as return unearned funds to the Federal programs in the required timeframe. Student accounts are working diligently to completely comply with Federal guidelines. Student Accounts continues to prepare RT4 calculations on a weekly basis ensuring compliance with the 45-day timeframe.

FA 06-111 FA 05-114

Research and Development (R&D) Cluster CFDA Nos. 12.300, 12.999, 15.632, and 43.999

The institution did not adequately document grant expenditures as to the purpose and direct relationship to the grant, allowability, and approval.

Fully Corrected

Correspondence has been sent to the grantors requesting authorization for the questioned costs; no response has been received to date. Training was conducted in Spring 2007 for personnel working with contract number 401815G045 to ensure the personnel were aware of existing UWF policies and procedures related to properly handling of gasoline card receipts.

102





FA 05-112 R&D Cluster CFDA Nos. 12.300, 12.999, 15.999, 43.002, 43.999, and 47.070

Time-and-effort certifications were not adequately supported and approved as required.

Fully Corrected

Timely receipt of Time-and-effort certification has been corrected as evident by FY 2005/2006 A-133 audit and internal documentation. Correspondence sent to the grantors requesting authorization for the questioned costs. No response has been received to date.


The institution did not provide evidence that the institution determined if there was a conflict of interest under Federal cost principles, State law, and institution policy for personnel assigned to the grants. In addition, payments to subrecipients were not always properly reviewed and approved.

Fully Corrected

Signed Conflict of Interest forms are on file. PI review of subrecipient payments reported corrected on FY 2005/2006 SSPAF. Correspondence sent to the grantors requesting authorization for the questioned costs. No response has been received to date.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Official: John C. Cavanaugh, President

103


104

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Brevard Community College




FA 06-084 Student Financial Assistance (SFA) Cluster CFDA Nos. 84.007, 84.032, and 84.033


Fully Corrected

Each month the bank reconciliation report showing outstanding checks is reviewed by the Bursar, or her designee, to verify checks representing Title IV credit balances are refunded to the applicable Title IV program in accordance with Federal regulations.



Fully Corrected

Changes are now reported semi-monthly.


The institution had not established adequate procedure to liquidate its FPL program loans.

Fully Corrected

The College has assigned all outstanding Perkins Loans to the Federal Government for acceptance. The USDOE has accepted all outstanding loans and the College does not actively participate in the Perkins Loan Program.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No 2007-146. Name and Title of Responsible Official: Mark C. Cherry, AVP, Financial Services

105


106

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Broward Community College




FA 06-099 FA 05-106 FA 04-103

Student Financial Assistance (SFA) Cluster CFDA No. 84.032


Fully Corrected

As of June 30, 2007, all corrections that were described in our official response to the above finding have been implemented.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2005-158, report No. 2006-152, or report No. 2007-146. Name and Title of Responsible Official: Jayson Iroff, Controller

107


108

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Edison College




Comments



Fully Corrected

The College has reviewed and identified the internal process required to return unclaimed Title IV refunds to DOE within the allotted timeframe.



Fully Corrected

Edison College reports student status changes to the servicing agency (NSLCH) who in turn updates the NSLDS. The College has been submitting a report every 60 days. Furthermore, the interpretation of the guidelines by the College and the servicing agency allows for the notification of the lenders within the specified timeline as acceptable. Edison College has modified its reporting procedures to provide for a submission of status every 30 days instead of every 60 days.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2007-146. Name and Title of Responsible Official: Mr. Louis Jimenez, District Registrar

109


110

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Florida Community College at Jacksonville




FA 06-025 Vocational Education – Basic Grants to States CFDA No. 84.048

General-purpose capital equipment was directly charged to the grant without prior approval from the awarding agency.

Fully Corrected

The College has implemented a requirement that approval will be obtained in writing prior to future purchases. However, the College is waiting for the Florida Department of Education to address the audit finding.



Not Corrected The College has implemented new procedures for the 2007-08 fiscal year to return unclaimed Title IV funds to the Title IV HEA program or lender within 180 days.



Fully Corrected

The College determined there was a flaw in its exit interview program due to a complication in the Financier loan awarding process. The problem has been resolved and is now selecting the appropriate students for an exit interview.

FA 05-097 SFA Cluster CFDA Nos. 84.007, 84.032, and 84.063

Three students did not meet SAP eligibility requirements. Recommended the institution ensure that all attempted and earned credit hours, including remedial credit hours, are included in its determinations of SAP.

Partially corrected

The College agreed that two of the three students were not eligible and on March 30, 2006, refunded the Pell Grant program $8,050. However, the College asserts the third student in question was eligible for the Title IV HEA funds based on FCCJ’s written Standards of Academic Progress (SAP) that excluded the first 30 attempted credits of remedial courses. The College is waiting for resolution of this matter from USED.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report 2006-152 or report No. 2007-146.

Name and Title of Responsible Official: Steve Bowers, Vice President Administrative Services

111


112

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Florida Keys Community College






Fully Corrected

The College has implemented procedures to identify unclaimed Federal financial aid checks and return the moneys to the US Department of Education prior to 180 days.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2007-146. Name and Title of Responsible Official: Jean Mauk, Vice President of Financial and Administrative Services 113


114

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Gulf Coast Community College




Comments

FA 06-084 FA 05-089

Student Financial Assistance Cluster CFDA Nos. 84.007, 84.032, 84.033, and 84.063


Fully Corrected

As a result of this finding, the College comptroller now receives on a monthly basis an outstanding check list of all checks with Title IV HEA funds over 90 days old. After appropriate research has been conducted, these checks are voided and returned by reduction of cash requests via the GAPS system.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Official: John D. Mercer, Chief Financial Officer 115


116

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Hillsborough Community College


Paragraph/Finding Nos. (1)


FA 06-098 Student Financial Assistance Cluster CFDA No. 84.032


Fully Corrected

The College transmitted the students’ enrollment status reports monthly to the Clearinghouse. The College submitted correction files within 3 days. The Director of Financial Aid and the College Registrar received email submission confirmations receipt messages from the Clearinghouse for each batch file processed.

FA 05-089 Student Financial Assistance Cluster CFDA Nos. 84.032 and 84.063


Fully Corrected

The College continues to follow established procedures that were enhanced during the Fall 2005 Term. Students are notified of unclaimed funds. Any remaining unnegotiated checks are returned to Federal programs in a timely manner.

Note: (1) Paragraph/Finding Nos. refer to audit findings in report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Official: Barbara A. Larson, Vice President for Administration, CFO

117


118

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Indian River Community College






Fully Corrected

A report, “Checks Identified as Stale Over 90 Days” was created in September 2006. IRCC now uses this report to identify outstanding stale-dated Federal Title IV checks. The A/R Dept attempts to contact students who have stale-dated checks and reissues funds to these students when possible. If the funds should be returned to the Federal Department of Education, they are returned within 180 days.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2007-146. Name and Title of Responsible Official: Barry Keim, Vice President of Business and Finance

119


120

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Lake-Sumter Community College




FA 06-095 Student Financial Assistance Cluster CFDA No. 84.063


Fully Corrected

The Institution has made changes to correct the issues as stated in the prior year’s audit finding (2005-2006) by doing the following: • The institution is currently returning

unearned Title IV HEA funds to the applicable Federal programs for those students who officially withdrew prior to the 60 percent point of the payment period. Establishing earlier internal deadlines and generating an access report called “Total Withdrawals,” which identifies students who have Title IV aid, has helped to facilitate this process of identifying students who withdraw from their classes.

• This process is usually run every two weeks. In addition, the financial aid office receives a hard copy of all withdrawal notifications from Admissions to compare the actual receipt date of the withdrawal notification to the date entered into the Banner system.

• Upon completion of the Return of Title IV calculations, students, NSLDS, and USDOE are sent notifications of grant overpayments in the following order:

Reverse all applicable award amounts in the Banner system.

Send notification to the Bursar Office of all reversals.

Send overpayment notification to all applicable students.

Refund appropriate programs.

121

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Lake-Sumter Community College




Manually update enrollment information on NSLDS for student loan recipients to ensure timely reporting of enrollment hours. This process is done in addition to the clearinghouse process.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2007-146. Name and Title of Responsible Official: Audrey Maxwell, Director, Financial Aid

122

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Manatee Community College




Comments

FA 06-098 FA 05-105


Enrollment status changes reported to NSLDS for students who ceased at least half time enrollment were not timely reported.

Fully Corrected

MCC has revised our submissions to the National Student Clearinghouse who reports directly to the NSLDS. Prior the Clearinghouse reports were sent on a 60 day cycle, now they are sent on a monthly basis to ensure that NSLDS is properly notified of any student status changes. With this change in place, any student status change will be reported well within the 60-day requirement.



Partially Corrected

MCC has revised our procedures to insure that students are provided with exit counseling not only when they pick-up the second disbursement of their student loan, when we learn they have withdrawn or graduated, or when we return a check to their lender, but also when their status changes to less than half-time. Specifically, we have put the following additional procedures in place: • Every time MCC receives notification

of a student's withdrawal, either via the daily withdrawal report or the Return of Title IV funds report, exit-counseling materials are forwarded to the student within 30 days of notification of the change.

• A report will be created to capture all students graduating at the end of a term who had a student loan so exit counseling can be conducted with them.

• An exception report is under development that will capture any student who was in attendance during the previous term but did not

123

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Manatee Community College




Comments

return the next term, and for whom exit counseling was not performed within 30 days of their last date of attendance.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Official: Dr. Carol F. Probstfeld, Vice President of Business and Administrative Services

124

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Miami Dade College




Comments

FA 06-084 FA 05-089



Finding Does Not Warrant

Further Action

Final Determination

Letter Accepted 05-089

The College has no corrective actions planned as no moneys escheat. In accordance with Federal guidelines credit balances are returned “no later than a few days before a check to the student would cease to be negotiable under the state law.” The College’s established procedures depict that stale checks are voided and program funds remitted as appropriate, on an annual basis, as per F.S. 717.001 “Florida Disposition of Unclaimed Property Act.”


Institution records did not agree to COD records as required.

Fully Corrected

The program posting the date in error was corrected during the Fall 2005 term and all subsequent disbursements have the correct date.


Enrollment status changes reported to NSLDS for students who ceased at least half time enrollment were not timely reported.

Fully Corrected

The frequency of reporting was increased to every 15 days effective October 10, 2006, to ensure timely and accurate reporting of borrowers’ enrollment status.

FA 05-028 Adult Education – State Grant Program CFDA No. 84.002

Expenditures did not comply with Federal requirements.

Fully Corrected

The College has taken appropriate action to mitigate errors of this nature in the future. FDOE and USED have not disallowed any costs.


Expenditures did not comply with Federal requirements.

Fully Corrected

The College has taken appropriate action to mitigate errors of this nature in the future. FDOE and USED have not disallowed any costs.


Grant expenditures were made subsequent to August 20, 2004, the last date for liquidating obligations.

Fully Corrected

Procedures are in place to ensure continued compliance with grant requirements. FDOE and USED have not disallowed any costs.

125

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Miami Dade College




Comments

FA 05-101 SFA Cluster The institution did not inform NSLDS of the mid-year transfers.

Fully Corrected

The College worked with the Software provider and made internal adjustments to satisfy compliance requirements. As of December 2006, the College has been transmitting transfer information as mandated under Title IV HEA guidelines.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Official: E. H. Levering, Vice Provost and CFO, Business Affairs

126

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Okaloosa-Walton College




Comments



Fully Corrected

For the three students identified in the audit sample, College staff recalculated and returned funds to the applicable Federal programs; DOE and NSLDS were notified. The enhanced program software to identify students who officially and unofficially withdrew from all classes was delivered by the Florida Community College Software Consortium (FCCSC) and is utilized on a weekly basis. Return to Title IV students are identified, calculations performed, funds reduced and returned to the US DOE, and students notified in a timely manner.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152. Name and Title of Responsible Official: Donna Utley, Associate Vice President

127


128

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Palm Beach Community College




Comments

FA 06-084 FA 05-089



Partially Corrected

Compliant procedures have been developed to identify stale-dated checks in a timely manner, including those with Title IV HEA funds. We continue to reduce the backlog, and anticipate being current and in full compliance by the end of the first payment period, Fall of 2007.

FA 06-094 FA 05-100

SFA Cluster CFDA No. 84.032 FFEL

The institution does not have procedures to notify students and parents, in writing or electronically, of the date and amount that FFEL funds were credited to a student’s account.

Fully Corrected

Compliant procedures were implemented for the first payment period, Fall of 2006.



Partially Corrected

Compliant procedures are in place for official withdrawals; systemic issues remain for those borrowers who simply fail to re-enroll. This has been a high priority for the Consortium, and will be implemented Fall of 2007.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Official: David M. Bodwell, Director of Financial Aid

129


130

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Polk Community College




Comments

FA 06-084 FA 05-089



Fully Corrected

Effective August 2006, the College has implemented procedures to identify stale dated checks from Title IV HEA funds on a monthly basis and any funds so identified are returned to the program. The College returned the $1,865 in question to the Department on August 7, 2006, PCC Check #238845.

FA 06-088 FA 05-093 FA 04-094

SFA Cluster The institution did not perform the required monthly reconciliations of drawdowns reported in the Federal Grants Administration and Payment System (GAPS) to the institution’s accounting records.

Fully Corrected

The College has completed monthly reconciliations between the GAPS, COD, Financial Aid and Accounting records for the 2005-06 fiscal year and implemented procedures to ensure that monthly reconciliations of Title IV HEA programs are performed and any unreconciled items are resolved. Reconciliations for the 2006-07 year have been completed through May 2007.

FA 06-095 FA 05-102 FA 04-099 FA 03-81



Fully Corrected

The College has enhanced its procedures for calculating return of Title IV HEA funds to include procedures for more timely identification of students who officially withdraw prior to the 60 percent date and improved notification of students, USED and NSLDS of changes in student awards and enrollment status for such students.

131

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Polk Community College




Comments

FA 06-096 FA 04-100



Partially Corrected

The College has enhanced its procedures for calculating return of Title IV HEA funds to include procedures for more timely identification of students who unofficially withdraw and more timely notification of students, USED and NSLDS of changes in student awards and enrollment status for such students. The College returned $1,685.25 to the Pell Grant program.



Partially Corrected

The College has enhanced its procedures to identify all students who did not attend at least one class and its procedures for calculating return of Title IV HEA funds for students so identified. The College returned $433.12 to the Pell Grant program.

FA 06-098 FA 05-105



Partially Corrected

Effective January 2007, the College modified its reporting procedures to ensure that information regarding changes in enrollment for FFEL students are reported to the NSC on a monthly basis so that NSLDS will be timely notified.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2004-168, report No. 2005-158, report No. 2006-152, or report No. 2007-146. Name and Title of Responsible Official: Peter S. Elliott, VP Administration, CFO

132

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Santa Fe Community College




FA 06-084 Student Financial Assistance (SFA) Cluster CFDA Nos. 84.063 and 84.268


Fully Corrected

The College continues to implement the procedural changes that corrected this finding for checks issued November 1, 2005, and forward.



Partially Corrected

Pending USED audit resolution due to the interpretation of hurricane days and scheduled break, the College disagrees with the determination that hurricane days are part of a scheduled break. With the above interpretation of a scheduled break the following is stated: • The College returned the correct

amount of unearned funds for the six students cited ($1,662 of the $2,223 as determined by the auditor between October 15 and November 30, 2004). The balance of $561 is the difference for the audit resolution.

• The student cited as having no calculation of a refund was determined to not be in R2T4 status because the student withdrew after the 60 percent point in the term. With the exception of the above interpretation, the College concurs with the finding that the College returned funds 9 days late and has amended procedures to prevent this situation from occurring in the future.

133

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Santa Fe Community College






Partially Corrected

Pending USED audit resolution due to the interpretation of hurricane days and scheduled break, the College disagrees with the determination that hurricane days are part of a scheduled break. With the above interpretation of a scheduled break the College returned the correct amounts of unearned funds ($1,592 of the $2,259 as determined by the auditor was returned between February 3 and 16, 2005, leaving a balance of $667 of which $85 was returned on January 26, 2006). With the exception of the above interpretation, the College concurs with the finding and has amended procedures to prevent this situation from occurring in the future and has returned all funds due to the Federal government.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Official: Ginger Gibson, Interim Chief Financial Officer

134

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Seminole Community College




Comments



Partially Corrected

The College revised its procedure for handling unclaimed property and began canceling checks at 150 days in order to ensure Federal funds are returned no later than 180 days after the check is issued.

FA 06-095 FA 05-102



Partially Corrected

All funds for students identified have been calculated in Return of Title IV and have been returned to the appropriate aid source or the lender notified. Bi-weekly rosters identify students who officially withdraw and R2T4 calculations are performed within the timelines defined by the Federal regulations.

FA 06-098 FA 05-105



Partially Corrected

Effective with the 07-08 school year, enrollment data will be transmitted to the Clearinghouse every two weeks to accommodate the delay of subsequent transmission from the Clearinghouse to the NSLDS. As a backup, a duplicate report will be sent directly to the NSLDS until the lag time discrepancy is resolved between these two entities.

FA 06-099 FA 05-106



Partially Corrected

Queries have been developed to identify enrollment changes for all students who would be required exit counseling. Regulatory interpretations from USDOE have been sought of: (1) summer being considered as a bridge term and (2) interpretation of requirement of notification to student as opposed to completion of exit counseling. On-line capability and paper materials are provided to students.

135

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Seminole Community College




Comments

FA 05-103 SFA Cluster CFDA Nos. 84.007, 84.032, and 84.063


Corrected All funds for students identified have been calculated in Return of Title IV and have been returned to the appropriate aid source or the lender notified. Changes in grade posting have been implemented and enhanced to allow the financial aid office to identify no-shows and walkaways. Faculty attendance reporting requirements have been enhanced to accommodate this function.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2006-152 or report No. 2007-146. Name and Title of Responsible Official: Robert E. Lynn, Director, Student Financial Resources

136

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS St. Johns River Community College




Comments

FA 06-084 Student Financial Assistance (SFA) Cluster CFDA Nos. 84.032, and 84.063


Fully Corrected

All applicable funds have been returned to the Federal programs. Procedures have been developed and implemented to identify nonnegotiated checks containing Title IV HEA funds and return such funds to the applicable Federal programs on a timely basis.



Fully Corrected

Procedures have been reviewed with personnel responsible for date entry of student withdrawals to ensure reporting of accurate information.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2007-146. Name and Title of Responsible Official: Albert P. Little, Vice President for Business Affairs

137


138

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS St. Petersburg College


Paragraph/Finding No(s).(1)


Comments

FA 06-094 Student Financial Assistance (SFA) ClusterCFDA No. 84.032 FFEL

The institution does not have procedures to notify students and parents, in writing or electronically, of the date and amount that FFEL funds were credited to a student’s account.

Completed The College implemented an electronic notification of all required data in March 2006. In addition, due to perceived low level of reading electronic notifications, the college also re-implemented U. S. Postal mailings of account crediting notifications. The notification system has been monitored and appears to be fully compliant.

FA 06-095 FA 05-102 FA 04-099

SFA Cluster CFDA Nos. 84.032 and

84.063


Partially Completed

The College has revised its procedures to insure the timely return of unearned Title IV HEA funds. The College has also established procedures to calculate correctly the return of Title IV HEA funds for students enrolled entirely in non-standard term classes. The implementation of these revisions and additional procedures were not completed by June 2007. These procedures will be implemented in the 2007-08 fiscal year.

FA 06-096 FA 05-103

SFA Cluster CFDA Nos. 84.032 and

84.063


Partially Completed

The College has enhanced its procedures to identify students who unofficially withdraw and will be using the midpoint of the payment period or period of enrollment, as applicable for the date of withdrawal. The implementation of the enhancements were not completed by June 2007. These procedures will be implemented in the 2007-08 fiscal year.

139

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS St. Petersburg College


Paragraph/Finding No(s).(1)


Comments

FA 06-098 FA 05-105 FA 04-102



Partially Completed

The College refined its procedures by increasing the frequency of submissions to the National Student Clearinghouse from four times to eight times per term. Additionally, the NSLDS schedule was modified to request enrollment data from the Clearinghouse on the first day of every month. A programming error was found which resulted in incorrect last date of attendance data being reported for some students which was subsequently reported to NSLDS. The error will be corrected and the College will be in compliance during the 2007-08 fiscal year.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2005-158, report No. 2006-152, or report No. 2007-146.

Name and Title of Responsible Officials: Marcia McConnell, Director of Scholarships and Financial Assistance

Pat Rinard, Associate Vice President, Enrollment Management

140

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Tallahassee Community College






Fully Corrected

Although students, for whom registration was canceled, were reviewed under the Return to Title IV policy, an incorrect date was used for the last date of attendance. Corrective measures have been taken to ensure the accurate date is provided to the Financial Aid Office and appropriate staff training has been conducted to ensure this error is not repeated. Because of the finding, the records of all students for whom registration was canceled during the year were reviewed a second time to ensure that the correct date was used. Appropriate adjustments were made.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2007-146. Name and Title of Responsible Official: Bill Spiers, Director of Financial Aid

141


142

SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS Valencia Community College




Comments



Partially Corrected

Due to the implementation of the Banner Financial software system during FY 2006-07 that caused a stretch on available resources, some Title IV checks were not returned to lenders or Federal agency within 180 days of being written. However, all checks were returned within 194 days after the checks were issued and no Title IV funds reverted to the College. The College does not expect late returns in FY 2007-08 now that the Banner Finance software has been installed.



Fully Corrected

Beginning Fall 2006, Valencia began reporting monthly to NSLC to ensure the College would meet the required timeframe for notification to NSLDS. NSLDS is notified by Valencia via e-mail each time a file is sent to NSLC, so they can download as needed. In October 2006, software system upgrades were installed. This provided a systemic fix to the calculation of enrollment status changes. Created a process to automate and update eligibility status (registered/not registered) based on student enrollment/registration status. Changed procedures for running Return of Title IV Unearned Aid report to capture all students with an enrollment status change as well as Title IV students.

Note: (1) Paragraph/Finding No(s). refer to audit findings in report No. 2007-146.

Name and Title of Responsible Official: FA 06-084 Jackie Lasch, Assistant Vice President Financial Services FA 06-098 Renee Simpson, Assistant Vice President Admissions and Records

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