acadiana technical collegeapp1.lla.la.gov/publicreports.nsf/3535f36da3e38d1a... · 2020-07-08 ·...

ACADIANA TECHNICAL COLLEGE LOUISIANA COMMUNITY AND TECHNICAL COLLEGE SYSTEM

STATE OF LOUISIANA

MANAGEMENT LETTER ISSUED DECEMBER 7, 2011

LOUISIANA LEGISLATIVE AUDITOR 1600 NORTH THIRD STREET

POST OFFICE BOX 94397 BATON ROUGE, LOUISIANA 70804-9397

LEGISLATIVE AUDIT ADVISORY COUNCIL SENATOR EDWIN R. MURRAY, CHAIRMAN

REPRESENTATIVE NOBLE E. ELLINGTON, VICE CHAIRMAN

SENATOR WILLIE L. MOUNT SENATOR BEN W. NEVERS, SR.

SENATOR KAREN CARTER PETERSON SENATOR JOHN R. SMITH

REPRESENTATIVE CAMERON HENRY REPRESENTATIVE CHARLES E. “CHUCK” KLECKLEY

REPRESENTATIVE ANTHONY V. LIGI, JR. REPRESENTATIVE LEDRICKA JOHNSON THIERRY

LEGISLATIVE AUDITOR

DARYL G. PURPERA, CPA, CFE

FIRST ASSISTANT LEGISLATIVE AUDITOR AND STATE AUDIT SERVICES

PAUL E. PENDAS, CPA

DIRECTOR OF FINANCIAL AUDIT THOMAS H. COLE, CPA

Under the provisions of state law, this report is a public document. A copy of this report has been submitted to the Governor, to the Attorney General, and to other public officials as required by state law. A copy of this report has been made available for public inspection at the Baton Rouge office of the Legislative Auditor and at the office of the parish clerk of court. This document is produced by the Legislative Auditor, State of Louisiana, Post Office Box 94397, Baton Rouge, Louisiana 70804-9397 in accordance with Louisiana Revised Statute 24:513. Three copies of this public document were produced at an approximate cost of $13.98. This material was produced in accordance with the standards for state agencies established pursuant to R.S. 43:31. This report is available on the Legislative Auditor’s Web site at www.lla.la.gov. When contacting the office, you may refer to Agency ID No. 3437 or Report ID No. 80110048 for additional information. In compliance with the Americans With Disabilities Act, if you need special assistance relative to this document, or any documents of the Legislative Auditor, please contact Kerry Fitzgerald, Chief Administrative Officer, at 225-339-3800.

_________________________________________________ TABLE OF CONTENTS

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Page Executive Summary .........................................................................................................................3

Management Letter ..........................................................................................................................5

Appendix

Management’s Corrective Action Plans and Responses to the Findings and Recommendations .................................................................. A

ACADIANA TECHNICAL COLLEGE _______________________________________

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________________________________________________ EXECUTIVE SUMMARY

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Our procedures at the Acadiana Technical College (college) for the period July 1, 2010, through June 30, 2011, disclosed the following:

The college did not comply with state contract terms as a former C.B. Coreil assistant campus dean improperly certified hours worked by a contract employee performing information technology services. College management estimates that the amount of overpayment is approximately $12,816. The former assistant campus dean agreed to certify more hours than actually worked to increase the contract employee’s per hour amount so his services could be obtained. The misappropriation was not reported as required by state law.

For the fourth consecutive audit, the college did not maintain sufficient controls over the Federal Pell Grant Program (CFDA 84.063) to ensure the proper treatment of funds when a student withdraws. Miscalculations of the return of Title IV funds resulted from an incorrect calculation of semester days for the spring 2011 semester and for two of seven students tested the incorrect withdrawal date was used. In addition, a transaction for a return of funds for 13 students was not appropriately initiated resulting in all of the related returns being later than the required 45 days.

For the second consecutive audit, the college failed to comply with Academic Competitiveness Grant (ACG) (CFDA 84.375) regulations. For the 2010 summer semester, two of the seven campuses of the college, Lafayette and C.B. Coreil, did not determine which students were eligible to receive ACG funds. As a result, no funds were disbursed by the end of the payment period for the summer 2010 semester.

Two of the 27 Pell Grant Program awards tested were calculated incorrectly resulting in overpayments totaling $780, which represents questioned costs.

The college did not have adequate procedures to ensure compliance with the cash management requirements for the Federal Pell Grant Program (CFDA 84.063). The college failed to maintain sufficient documentation to support the posting of student financial aid funds to the student accounts within the allowed three business days.

The college’s policy FIN102 did not allow for a hardship waiver of the academic excellence and operational fees as required by Louisiana Community and Technical College System (System) policy and Louisiana Revised Statutes. The System’s policy changed during fiscal year 2011 to specifically include waivers for the operational and academic excellence fees, but the college’s policy did not change to reflect that update.


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No significant control deficiencies or errors relating to accounts payable and accruals, federal nonoperating revenues, and education and general expenses were identified.

Other than the findings noted previously, no significant control deficiencies or noncompliance that would require reporting under Office of Management and Budget Circular A-133 for the Student Financial Assistant Cluster were identified.

This report is a public report and has been distributed to state officials. We appreciate the college’s assistance in the successful completion of our work. Mission and Objective Louisiana's technical colleges began with the establishment of the first campus in Bogalusa in November 1930. The technical college campuses offer a variety of classes and programs that teach high demand skills in the workplace. The technical colleges are currently structured under regional centers and each region is comprised of a cluster of technical college campuses in a geographical area. Acadiana Technical College is the region over the campuses of Acadian, C.B. Coreil, Evangeline, Gulf Area, Lafayette, Teche Area, and T.H. Harris. The Acadiana Technical College’s enrollment at June 30, 2011, is 3,453. The mission of Acadiana Technical College is to provide training which assists students in acquiring the skills necessary for employment. The objective of Acadiana Technical College is to provide a learning environment and experiences in both preparatory and supplemental training that reflect occupational trends and meet the needs of the region. This training is designed to assist students in achieving competency levels that would render them competitive for entry level employment in order that every individual may be afforded an equal opportunity to develop to his/her full potential. Special upgrading and supplementary training are available for those already employed.

LOUISIANA LEGISLATIVE AUDITOR

DARYL G. PURPERA, CPA, CFE

1600 NORTH THIRD STREET • POST OFFICE BOX 94397 • BATON ROUGE, LOUISIANA 70804-9397

WWW.LLA.LA.GOV • PHONE: 225-339-3800 • FAX: 225-339-3870

November 15, 2011 ACADIANA TECHNICAL COLLEGE LOUISIANA COMMUNITY AND TECHNICAL COLLEGE SYSTEM STATE OF LOUISIANA Lafayette, Louisiana As required by Louisiana Revised Statute 24:513 and as part of our audit of the Louisiana Community and Technical College System’s (System) financial statements and the Single Audit of the State of Louisiana for the year ended June 30, 2011, we conducted certain procedures at the Acadiana Technical College (college) for the period from July 1, 2010, through June 30, 2011.

Our auditors obtained and documented an understanding of the college’s operations and system of internal controls, including internal controls over major federal award programs administered by the college, through inquiry, observation, and review of the college’s policies and procedures, including a review of the related laws and regulations applicable to the college.

Our auditors performed analytical procedures consisting of a comparison of the most current and prior year financial activity using the college’s annual fiscal reports and/or system-generated reports and obtained explanations from college management of any significant variances.

Our auditors reviewed the status of the findings identified in the prior year engagement. In our prior management letter on the college, dated November 4, 2010, we reported findings relating to weakness over return of Federal Pell Grant Program funds, weakness over verification of Federal Pell Grant Program, and weaknesses over Federal Academic Competitiveness Grant. The finding relating to the weakness over the verification of Federal Pell Grant Program has been resolved. The findings relating to weakness over return of Federal Pell Grant Program funds and weaknesses over Federal Academic Competitiveness Grant are addressed again in this management letter.

Our auditors considered internal control over financial reporting; examined evidence supporting the accounts payable and accruals, federal nonoperating revenues, and education and general expenses which were material to the


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System’s financial statements; and tested the college’s compliance with laws and regulations that could have a direct and material effect on the System’s financial statements for the fiscal year ended June 30, 2011, in accordance with Government Auditing Standards.

Our auditors performed internal control and compliance testing with requirements that could have a direct material effect on a major program in accordance with Office of Management and Budget Circular A-133. Procedures were performed on the Student Financial Aid Cluster for the fiscal year ended June 30, 2011, as a part of the Single Audit of the State of Louisiana.

The Annual Fiscal Report of the college is not audited or reviewed by us, and, accordingly, we do not express an opinion on that report. The college’s accounts are an integral part of the System’s financial statements, upon which the Louisiana Legislative Auditor expresses opinions. Based on the application of the procedures referred to previously, we have included all significant findings that are required to be reported by Government Auditing Standards. All of these findings, except for the findings on improper certification of contract employee’s hours and noncompliance with hardship waivers’ requirements, will be included in the State of Louisiana’s Single Audit Report for the year ended June 30, 2011. Other than the findings noted on the following pages, we found no significant control deficiencies, noncompliance, or errors relating to our analytical procedures or our other audit procedures, including our procedures on federal programs, which should be communicated to management. The following significant findings are included in this report for management’s consideration.

Improper Certification of Contract Employee’s Hours The college did not comply with state contract terms as a former C.B. Coreil assistant campus dean improperly certified hours worked by a contract employee performing information technology services. College management estimates that the amount of overpayment is approximately $12,816. The overpayments occurred from May 2008 through January 2011. The C.B. Coreil campus is a campus within the college. Our auditors were notified through discussion with college management that a former assistant campus dean was certifying a contract employee’s hours at twice the amount actually worked. C.B. Coreil campus personnel were looking for a part-time information technology employee when they were notified by Westaff of a possible employee. Westaff has a state contract to provide individuals for temporary personnel services. However, the potential contract employee would not work for the per hour rate as outlined in the state contract with Westaff. The former assistant campus dean agreed to certify more hours than actually worked to increase the contract employee’s per hour amount so his services could be obtained. The state contract’s bill rate per hour during the period of overpayments ranged from $18.10 to $20.05 per hour.

_______________________________________________ MANAGEMENT LETTER

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The former assistant campus dean, who is currently an instructor at the T.H. Harris campus, overrode campus controls by certifying time that was inaccurate, causing the college to overpay for services and to be in noncompliance with state contract terms. In addition, college management did not report the misappropriations to the legislative auditor and/or the district attorney as required by Louisiana Revised Statute 24:523. Management should (1) emphasize to its campus management personnel the importance of certifying accurate data and complying with state contracts; (2) attempt to recoup the overpayments; and (3) ensure that any misappropriations of public funds or assets are immediately reported, in writing, to the legislative auditor and the district attorney. Management concurred with the finding and provided a corrective action plan (see Appendix A, page 1). Weakness Over Return of Federal Pell Grant Program Funds For the fourth consecutive audit, the college did not maintain sufficient controls over the Federal Pell Grant Program (CFDA 84.063) to ensure the proper treatment of funds when a student withdraws. The U.S. Code of Federal Regulations (CFR) Title 34, Chapter VI, Part 668.22 states that when a recipient of the Title IV grant withdraws from the institution during a payment period or period of enrollment, the institution must determine the amount of the Title IV grant that the student earned as of the student’s withdrawal date. In addition, Title 34 CFR 668.22(b) states the student’s withdrawal date is the last date of academic attendance at an institution that is required to take attendance. In a test of withdrawals, the following deficiencies were noted:

For two of the seven (29%) students that withdrew during fiscal year 2011, an incorrect withdrawal date was used in the calculation of the percentage of completion. As a result, the college did not correctly recognize or return $404 of the school’s portion that is owed back to the U.S. Department of Education (USDOE) [via Louisiana Community and Technical College System (System)]. Furthermore, the college did not recognize and therefore did not attempt to recoup an $82 overpayment to one student.

For the spring 2011 semester, an error was made in subtracting out the institutionally scheduled breaks from the “total days” calculation. As a result, 110 calendar days were used in the calculations rather than 105 days. Every return of Title IV funds calculation completed for the spring 2011 semester was incorrectly calculated.

For the spring 2011 semester, one of the seven campuses failed to initiate the return transaction for a batch of 13 students for whom returns were due within 45 days of the determination date. As a result of the failure to initiate the return transaction, the college did not timely return $3,936.95


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to the USDOE (via System). As of the date of audit fieldwork, based on the students’ date of determination, the batch ranges from 38 days to 94 days past due of the 45-day requirement provided in Title 34 CFR 668.22(j).

The college failed to ensure that the return of funds requirements relating to the Federal Pell Grant Program was met. Failure to perform the return of funds calculations timely and accurately results in noncompliance with federal regulations and program guidance. Management should ensure adherence to program regulations and establish procedures to ensure that the appropriate funds are returned within the time allowed. In addition, management should emphasize compliance with federal regulations and program guidance to the appropriate employees through training and guidance. Management concurred with the finding and provided a corrective action plan (see Appendix A, pages 2-3). Weakness Over Federal Academic Competitiveness Grant For the second consecutive year, the college did not maintain sufficient controls over the Academic Competitiveness Grant (ACG) (CFDA 84.375) to determine eligibility and disburse grant funds in a timely manner. As a result, eligible students were not provided funds that should have been available to them. For the 2010 summer semester, two of the seven campuses of the college, Lafayette and C.B. Coreil, did not determine which students were eligible to receive ACG funds. As a result, no funds were disbursed by the end of the payment period for the summer 2010 semester. Failure to determine eligibility and disburse funds in a timely manner results in noncompliance with federal regulations. ACG is available for first- and second-year college students who qualify for Pell Grant funds and have completed a required high school curriculum. ACG will provide up to $750 for the first year of undergraduate study and up to $1,300 for the second year of undergraduate study to eligible full-time students. Beginning in fiscal year 2010, a part-time student may be eligible to receive ACG with the grant being prorated proportionally to the student’s enrollment. CFR, Title 34, Chapter VI, Part 668.164(b), states that an institution must disburse funds on a payment period basis. The payment period as defined by CFR, Title 34, Chapter VI, Part 668.4, is an academic term or semester. Management should strengthen controls to ensure that ACG funds are timely disbursed to or on behalf of eligible students in compliance with program regulations. Management concurred with the finding and provided a corrective action plan (see Appendix A, page 4).

_______________________________________________ MANAGEMENT LETTER

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Weakness Over Federal Pell Grant Disbursement Calculations The college failed to maintain procedures to ensure compliance with requirements for the proper calculation of Federal Pell Grant Program (CFDA 84.063) funds awarded to students. The Financial Student Aid Handbook Volume 3, Chapter 3 details the various factors used in calculating a student’s Pell awards amount. The handbook states that semester hours above six but below nine are considered 1/2-time. If a student is attending part-time, you must use the 3/4-time, 1/2-time, or less than 1/2-time disbursement schedules, depending on the number of credit hours in which the student enrolls. The college has more than 2,600 students receiving approximately $9 million in Pell Grant funds. Audit procedures revealed that two of the 27 Pell Grant awards tested were calculated incorrectly.

One student, taking eight credit hours, awarded 3/4-time enrollment award amount should have been awarded 1/2-time enrollment award amount. This resulted in an overpayment to the student of $693.50, which represents questioned costs.

One student was overpaid $86.50 because a student financial aid officer used the incorrect table provided in the Financial Student Aid Handbook. The table was updated in January 2010, and then revised in April 2010. The officer incorrectly used the January information. The overpayment represents questioned costs.

Management should strengthen controls to ensure that Pell award amounts are calculated correctly. The amounts awarded to students must be recalculated and any excess must be returned to the federal government. In addition, any excess portions awarded to the students should be collected from the students. Management concurred with the finding and provided a corrective action plan (see Appendix A, pages 5-6). Noncompliance With Cash Management Requirements The college did not have adequate procedures to ensure compliance with the cash management requirements for the Federal Pell Grant Program (CFDA 84.063). The college failed to maintain sufficient documentation to support the posting of student financial aid funds to the student accounts within the allowed three business days. As stated in 34 CFR 668.162(b)(3) and in the Financial Student Aid Handbook, for the advanced method, the institution must disburse the funds requested as soon as administratively feasible but no later than three business days following the date the institution received those funds. For six of the 13 federal funds drawdowns reviewed, supporting documentation was unavailable for determination of whether or not the funds were posted to the student accounts in compliance with the three-day requirement.


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Management should develop policies and procedures to ensure that students’ Pell funds are posted to the student accounts within the required three business days. In addition, proper documentation should be maintained to support the timely posting of the funds to student accounts. Management concurred with the finding and provided a corrective action plan (see Appendix A, page 7). Noncompliance With Hardship Waivers’ Requirements College policy FIN102 did not allow for a hardship waiver of the academic excellence and operational fees as required by System policy (5.021) and state law [Louisiana Revised Statutes 17:3351(A)(5)(d) and 17:3351.10]. The System’s policy changed during fiscal year 2011 to specifically include waivers for the operational and academic excellence fees, but the college’s policy did not change to reflect that update. Failure to make a hardship waiver for the academic excellence and operational fees available to students results in noncompliance with System policy and state law. This noncompliance may cause a financial loss for students who were eligible for the waivers. Management should establish a new policy and procedures to ensure compliance with the System’s policy and state law. Management concurred with the finding and provided a corrective action plan (see Appendix A, page 8).

The recommendations in this letter represent, in our judgment, those most likely to bring about beneficial improvements to the operations of the college. The varying nature of the recommendations, their implementation costs, and their potential impact on the operations of the college should be considered in reaching decisions on courses of action. The findings relating to the college’s compliance with applicable laws and regulations should be addressed immediately by management. This letter is intended for the information and use of the college and its management, others within the college, the System, and the Louisiana Legislature and is not intended to be, and should not be, used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this letter is a public document and it has been distributed to appropriate public officials.

Respectfully submitted, Daryl G. Purpera, CPA, CFE Legislative Auditor

KDD:BH:EFS:THC:dl ATC 2011

________________________________________________________ APPENDIX A

Management’s Corrective Action Plans and Responses to the

Findings and Recommendations

Phyllis A. Dupuis, Ph.D.

Regional Director

August 2, 2011

Mr. Daryl Purpera Legislative Auditor P. 0. Box 94397

Acadiana Technical College • "World Class Technology in Your Own Backyard"

lAFAYETTE CAMPUS + 1101 BERTRAND DRIVE, lAFAYETTE, LA 70506 + PHONE: (337) 262-5962 t FAX: (337) 262-5122

acadiana.edu

Baton Rouge, LA 70804-9397

Dear Mr. Purpera:

This letter is to serve as an official response to the audit finding for Acadiana Technical College {ATC) dated July 12, 2011. The ATC management concurs with the finding and the recommendation.

Finding: Weakness over Return of Federal Pell Grant Program Funds

Corrective Action Plan:

1. ATC is working on a request to the USDOE to provide Title IV training for Financial Aid Officers within the region. The request includes the presentation of information and/or training concerning Return of Federal Pell Grant Program Funds. The A TC Associate Dean of Academic and Student Affairs and Chief Financial Aid Officer will work with USDOE to schedule this training. Additionally, prior to this year's audit, we had been advised by previous legislative auditors that it was not necessary to take attendance because our accrediting agency did not require it. ATC policies were written based on that information.

2. The ATC Associate Dean of Academic and Student Affairs and Chief Financial Aid Officer will provide a calendar to aU campus Financial Aid officers. During the audit period, the A TC added a holiday to the "Mardi Gras" holiday schedule resulting in an error in the "total days" calculation. The ATC does not typically recognize the added day and therefore did not adequately check for consecutive closure days during this period. For future calendars, all Financial Aid Officers within the region will be asked to proof the calendars for consecutive closure days to eliminate the re-occurrence of this error.

3. ATC, Lafayette Campus has added a financial aid officer to the Financial Aid office to increase the timeliness and accuracy of financial aid reports and disbursements. Both Financial Aid Officers at the Lafayette Campus are responsible for correcting the issue of initiating returns in a timely manner. The Financial Aid Officer (FAO) will submit the request for return to Title IV to the Chief Financial Officer with a request for notification

ACCREDITED BY THE COUNCIL ON OCCUPATIONAL EDUCATION

MEMBER OF THE LOUISIANA CoMMUNrrY & TECHNICAL ColLEGE SYSTEM t AA EOUAL OPPORTUNITY EMPLOYER

lAFAYETTE CA11PUS-LAFA¥1i'JTE AcADIAN CAMPUS- CROWLEY

C. B. CORElL CAMPUS- IIIU.E PLAITE

EVANGELINE CAMPUS- ST. MARriNIIIU.E GULF AREA CAMPUS-AB8EIIIU.E

T.H. HARRIS CAMPUS- OPB.OUSAS

TECHE AREA CAMPUS- NEW IBERIA

2


Regional Director

Acadiana Technical College • "World Class Technology in Your Own Backyard"

lAFAYElTE CAMPUS t 1101 BERTRAND 0AIVE,lAFAYETTE,lA 70506 t PHONE: (337) 262-5962 t FAX: (337) 262-5122

acadiana.edu

when processed. The FAO will also maintain a spreadsheet to track each return performed in order to determine the status of return requests and ensure timely returns. Additionally, the FAO will run a GPA report at the end of each semester and cross reference with the spreadsheet to determine if returns are due. This checks and balances process will provide greater control in managing the initiation of return transactions.

4. ATC personnel attended Fundamentals of Title IV Administration Workshops in June and July 2011 in an effort to improve the implementation of Title IV programs.

Should you need additional information, please do not hesitate to contact me.

Sincerely,

(4.·~ Phyllis A Dupuis


MEMBER OF THE LOUISIANA CoMMUNITY & TECHNICAL COLLEGE SYSTEM + AN EOUAL OPPORTUNITY EMPLOYER

l.AFAYE1TE CAMPUS - LAFA VETTii

AcADIAN CAMPUS - CROWLE'f

C.B. COREL CAMPUS- VILLE PLATTE

EVANGEUNE CAMPUS- ST. MARTINVILLE

GULF AsiEA CAMPUS -ABBEVILLE

T.H. HARRIS CAMPUS- OPELOUSAS

TECHE AREA CAMPUS - NEW IBERIA

3

Acadiana Technical College • "World Class Technology in Your Own Backyard" LAFAYETTE CAMPUS + 1101 BERTRAND DRIVE, lAFAYETTE, LA 70506 + PHONE: (337) 262-5962 • FAX: (337) 262-5122

acadiana.edu Phyllis A. Dupuis, Ph.D.

Regional Director

May 3, 2011

Mr. I>aryl~rpera Legislative Auditor P. 0. Box 94397 Baton Rouge, LA 70804-9397

I>ear Mr. Purpera:

This letter is to serve as an official response to the audit finding for Acadiana Technical College (ATC) dated April 25, 2011. The A TC management concurs with the finding and the recommendation.

Finding: Weakness over Federal Academic Competitiveness Grant

Corrective Action Plan: 1. The ATC Associate I>ean of Academic and Student Affairs and Chief Financial Aid Officer will

provide a calendar to all campus Financial Aid officers with due dates posted for ACG funds disbursement. The calendar items will require an email response from each Financial Aid officer to the Associate I>ean and Chief Financial Aid Officer when the funds have been disbursed. This will enable management to monitor compliance with ACG funds disbursement requirements.

2. ATC, Lafayette Campus has added a financial aid officer to the Financial Aid office to increase the timeliness and accuracy of financial aid reports and disbursements.


Phyllis A. I>upuis


MEMBER OF THE LOUISIANA COMMUNITY & TECHNICAL COLLEGE SYSTEM + AN EOUAL OPPORTUNITY EMPLOYER

lAFAYEtTE CAMPUS- LAFAYETTE

AcADIAN CAMPUS- CROWLEY

C.B. CORElL CAMPUS- VILLE PLATTE

EVANGEUNE CAMPUS- ST. MAIITINV/I.LE

GULF AREA CAMPUS - AIIIIEVILLE T.H. HARRIS CAMPUS- OPELOUSAS

TECHE AllliA CAMPUS - NEW IllER/A

4


Acadiana Technical College • "World Class Technology In Your Own Backyard" LAFAYETIE CAMPUS + 1101 BERTRAND DRIVE, LAFAYETIE, LA 70506 + PHONE: (337) 262-5962 + FAX: (337) 262-5122

acadlana.edu

Regional Director

May 17,2011

Mr. Daryl Purpera Legislative Auditor P. 0. Box 94397 Baton Rouge, LA 70804-9397

Dear Mr. Purpera:

This letter is to serve as an official response to the audit finding for the Acadiana Technical College (ATC) dated May 11, 2011. The ATC management concurs with the finding and the recommendation except that our records indicate that the overpayment of $86.50 should have been reported as an overpayment of $86.00. Correction has been made based on the $86.00 amount.

Finding: Weakness Over Federal Pell Grant Disbursement Calculations

Corrective Action Plan: 1. The A TC Associate Dean of Academic and Student Affairs and Chief Financial Aid Officer will

conduct a training session to include what constitutes FT,% time and V2 time status for Pell eligible students for each semester/term of enrollment. Financial Aid Officers involved in the training will work "problems" simulating student enrollment at theFT,% time and V2levels. Note: Acadiana Technical College has corrected the error of overpayment of $693.50 to the student in question. The campus has returned the funds in question to the Title IV program.

2. The ATC Associate Dean of Academic and Student Affairs and Chief Financial Aid Officer will conduct a training session to include the use of correct tables for financial aid calculation. Financial Aid Officers will be instructed to retire previous tables as new ones are received. Note: Acadiana Technical College has corrected the error of $86.00 on April4, 2011. This amount was returned to the Title IV program. Additionally, the student has returned the funds in question to the campus on May 3, 2011.

3. The LCTCS is currently transitioning to a new student database system-Banner. This system is designed to address the status of students with regard toFT,% time and/or Y2 time. Additionally, this system ensures that the correct tables are used for financial aid calculation. This system will not require multiple entry of data thereby reducing the possibility of error concerning student enrollment information. Implementation of Banner for student financial aid should be complete on or before Fall2012.


MEMBER OF THE LOUISIANA COMMUNITY & TECHNICAL COLLEGE SYSTEM • AN EOUAL OPPORTUNITY EMPLOYER

LAFAYETTE CAMPUS -LAFAYETTE

ACADIAN CAMPUS- CROWI.EY C.B. COREll CAMPUS- VII.LE PI.A TTE

EVANGELINE CAMPUS- ST. MAMINVILLE

GULF AREA CAMPUS- ABBEVILLE

T.H. HARRIS CAMPUS - OPELOUSAS


5


Acadiana Technical College • "World Class Technology In Your Own Backyard" lAFAYETTE CAMPUS t 1101 BERTRAND DRIVE, lAFAYETTE, LA 70506 t PHONE: (337) 262-5962 t FAX: (337) 262-5122

acadlana.edu

Regional Director


s~ Phyllis Pi. ~pui~ Cc: Arlene Hoag

Christina Dooley


MEMBER OF THE LOUISIANA COMMUNITY & TECHNICAL COLLEGE SYSTEM • AN EOUAL OPPORTUNITY EMPLOYER

lAFAYETTE CAMPUS- LAFAYETTE ACADIAN CAMPUS - CROWI.Ef

C. B. COREL CAMPUS- VILLE PLATTE

EVANGELINE CAMPUS- ST. MAimNtm.LE.

GULF AREA CAMPUS- ABBEVIlLE. T .H. HARRIS CAMPUS - OPELOUSAS

TECHE AREA CAMPUS - NEW IBERIA

6

Acadian a Technical College • "World Class Technology in Your Own Backyard"


lAFAYETTE CAMPUS • 1101 BERTRAND DRIVE, l.AFAYETTE,lA 70506 • PHONE: (337) 262·5962 + FAX: {337) 262·5122

acadiana.edu

Regional Director

June 13, 2011


Dear Mr. Purpera:

This letter is to serve as an official response to the audit finding for the Acadiana Technical College (ATC) dated May 9, 2011. The ATC management concurs with the finding and the recommendation for correction.

Finding: Noncompliance with Cash Management Requirements

Corrective Action Plan: 1. Diedre Harrington, Fiscal Officer will be responsible to ensure that funds are posted to student accounts

in order to comply with the three day requirement. 2. On April4, 2011, Ms Harrington provided the following steps to be followed by individual campus

personnel to ensure compliance with cash management requirements: a. Campus is notified that a Pell deposit for their respective campus has been received. b. Campus personnel post Pell payments to the student's account in Quickbooks within the required

3 days. c. Report from Quickbooks is scanned/faxed to Ms. Harrington upon completion of entry. d. This will provide information of exact date entries are made to student accounts e. Supporting documents will be provided to Ms. Harrington as soon as possible after the faxed

report. f. Changes made on a different day that may impact the report will be lined through. The new

report will be labeled as revised and sent to Ms Harrington. g. Faxed/scanned Quickbooks report will be filed with the deposit record.

We will be working with campuses and the Accounting Department to ensure that these measures are followed and the noncompliance issue is addressed promptly. Should you need additional information, please do not hesitate to contact me.

~y, u~A-~· Phyllis A. Du~uis Cc: Arlene Hoag


MEMBER OF THE loUISIANA CoMMUNITY & TECHNICAL CoLLEGE SYSTEM + AA EOUAL OPPORTUNITY EMPLOYER

LAFAYETTE CAMPUS -LAFAYETTE

ACADIAN CAMPUS- CROWLEY

C.B. COREll CAMPUS - VILLE PLA 7TE

EVANOEUNE CAMPUS- ST. MARTINVILLE

GULF AREA CAMPUS -ABBEVILLE

T.H. HARRIS CAMPUS- OPELOUSAS


7

. Acadiana Technical College • "World Class Technology In Your Own Backyard"


lAFAYETTE CAMPUS + 1101 BERTRAND DRIVE, lAFAYETTE, LA 70506 t PHoNE: (337) 262-5962 + FAX: (337) 262-5122

acadiana.edu

Regional Director

September 2, 2011


Dear Mr. Purpera:

This letter is to serve as an official response to the audit fmding for Acadiana Technical College (ATC) dated August 29, 2011. The ATC management concurs with the finding and the recommendation.

Finding: Noncompliance with Hardship Waivers' Requirements

Corrective Action Plan: 1. Once ATC was notified of the change in LCTCS Policy concerning waivers for operational and

academic excellence fees, the college amended its Policy FINI 02 to include waivers to correspond with LCTCS Policy. The revised policy has been posted to the A TC website and is attached for reference.


~~-Phyllis A. Dupuis


MEMBER OF THE LOUISIANA COMMUNITY & TECHNICAL COLLEGE SYsTEM t AN EQUAL OPPORTUNITY EMPLOYER

LAFAYETTE CAMPUS- LAFAYETTE ACADIAN C-US-CRoMEY

C.B. CORElL CAMPUS- \IILLE PLATTE

EvANGELINE CAMPUS- ST. MARTINVIUE GULF AREA CAMPUS - ABsEIIILLE

T.H. HARRIS CAMPUS- Of>s.OUSM

TECHE AREA CAMPUS- NEW /SElf/A

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