an Internal Auditors Perspective Nikhil Bassi CPA MST Internal Auditor Staff Contra Costa Community College District Friday May 6 2016 Overview Introduction amp Criteria CDAM Requirement 429 ID: 579622
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Student Success & Support Program (SSSP): an Internal Auditor’s Perspective
Nikhil Bassi, CPA MSTInternal Auditor (Staff)Contra Costa Community College District
Friday May 6, 2016Slide2
Overview
Introduction & CriteriaCDAM Requirement 429
Tips and control considerations for SSSP audits, along with control observations.Slide3
A. Introduction
The Seymour-Campbell Student Success Act of 2012 (Lowenthal
, SB 1456)
requires
California Community
Colleges
to provide core student services to lay a foundation for student achievement and successful completion of educational goals.
The
program of services funded through this Act are known and cited as the Student Success and Support Program (SSSP); formerly Matriculation. The mission of the SSSP is to increase community college students’ access and success by providing effective core
services.Slide4
A. Introduction
The purpose of the SSSP is to ensure that all students promptly define their educational and career goals, persist to the next academic term, and achieve their educational objectives in a timely manner.
Prior legislation
, the Seymour-Campbell Matriculation Act of 1986, established the
matriculation process
for new and continuing students in credit
courses.Slide5
A. Introduction
Core services:Orientation
Assessment
Educational Plan
Counseling & Follow-up servicesSlide6
A. SSSP ProcessSlide7
A. FundingIn accordance with SB 1456, the formula to allocate funds for the program includes the following elements:
The number of students to receive services at each college. The number of students who received orientation;assessment; counseling, advising, and other educational planning services; and
follow
up for at-risk students
.Slide8
A. District MatchSB 1456 requires districts to contribute matching funds for SSSP. In the past,
Title 5, Section 55518 required that each dollar of state credit SSSP funds be matched by three dollars of other district resources devoted to the SSSP. This was changed to 2:1 for 2014-15.A memo was issued by the Chancellor’s Office on December 17, 2015 establishing the matching guidelines to 1:1. Therefore, the current match
requirement for state
credit and non-credit SSSP funds
is
1:1
.Slide9
A. Reporting RequirementsStudent Success and Support Program Plans and Budget Plans
Mid-Year Report -- Declaration of Unused Credit and Noncredit SSSP Funds Management Information System (MIS) data reporting 30 days after the end of each term; SSSP Year-End Expenditures Report (Credit and Noncredit)Slide10
A. Allowable Expenditures (must be SSSP related)
SSSP Program Director / Coordinator & StaffOffice Supplies & PostagePublications & Outreach Materials (SSSP Related)In-state travel & training (out-of-state travel is allowable on a case by case basis if it is SSSP related; ideally pre-approved)Computer hardware / software / equipmentFood & Beverages (SSSP Related)
Counseling, Advising, and other Student Education Planning services
Follow-up servicesSlide11
A. Allowable ExpendituresOrientation Services
Assessment for Placement ServicesResearch, Admissions, and Transfer functions related to core SSSP servicesSlide12
A. Unallowable ExpensesConstructionGifts
Stipends for studentsOffice furnitureOther staff salaries & benefitsPolitical or professional dues, memberships, contributionsRental of off-campus spaceLegal / audit expensesIndirect costsSlide13
A. Unallowable ExpensesUnrelated travel costsVehicles
ClothingCourses (expenses for delivering courses that generate FTES)Admissions and Records OfficesResearch OfficesSlide14
A. Expenditures for District MatchIn addition to the allowable expenditure categories mentioned, Districts may also count expenditures for matching funds that were allowable under Matriculation as of 2008-2009.
Admissions & RecordsTransfer & Articulation servicesCareer servicesInstitutional Research
Unallowable expenditures for District match:
Unallowable expenditures mentioned
Categorical program expenditures – e.g. EOPS, DSPS, Student Equity.Slide15
B. CDAM Requirement 429 -Compliance
All students should be receiving required services, unless they have been exempted and reported as such to the Chancellor's Office.
The
CCCCO has determined that districts must provide a
one-to-one
funding match for
credit
courses AND
noncredit programs.
Noncredit
programs must submit a program certification form annually to receive SSSP funds
.
SSSP
funds may only be used for expenditures as stated in the SSSP handbook (pages 4.9 - 4.12)
College
match may only be included for expenditures as stated in the SSSP handbook (pages 4.12 – 4.14
)Slide16
B. CDAM Requirement 429 –Audit Procedures
Test student counts for core
services
Test
revenues and expenditures of the Student Success and Support Program for compliance with
applicable
criteria
Verify
that noncredit programs using SSSP funds submitted a program certification for the current year.
Verify
that college submitted program plans and budget plans for CCCCO approval
.
Verify
that college submitted other program required forms to the CCCCO (certifications, mid-year reports, year-end expenditure reports).
Verify
that the districts have met the match requirements for the Student Success and Support ProgramSlide17
B. Program Plan TemplateSlide18
B. Mid-year Expenditure reportSlide19
B. Year-end Expenditure report & Budget Plan TemplateSlide20
B. Student CountsConfirmed reports existed in our ERP system to identify student counts related to core SSSP services.
Colleges enter services into SARS (appointment scheduling / tracking system), which interfaces with our ERP system. This info is then extracted and prepared for reports sent to the Chancellor’s Office, Management Information Unit.Reports are prepared by and integrity of the underlying data transmitted across systems is assured by our District Office Database Administrator, who serves as MIS coordinator. Slide21
C. Control Considerations & tips for SSSP AuditsAre expenses allowable under applicable criteria? Are segregation of duties and proper authorization procedures observed?
Are there systems and reports in place to track student counts and fulfill MIS reporting obligations?Are colleges filing reports as required with the Chancellor’s Office? Are expenditure and District Match obligations met? Slide22
C. Control Considerations & tips for SSSP AuditsDoes the college have adequate documentation to justify salary expenditures for staff charged to SSSP funds?
Were expenditures made in the applicable time period (considering 6 month extension to 12/31 for the previous fiscal year)?Does the College / District have non-credit SSSP funds? If so, are applicable match requirements and reporting requirements followed?Slide23
C. Control Observations
SSSP Coordinators are integral to help auditors understand the College’s SSSP plan, strategic plan, student equity plan. SSSP Coordinators are key – to help explain charges that are SSSP as compared to Categorical programs. Supporting documents should be clear as to which charges are allocated to SSSP and why.
SSSP Coordinators should be very familiar with their charges. In particular salary charges for reallocation of time, and justification of how expenditures support the overall goals of SSSP. Typically, one might see creation of new positions or hiring of additional staff. This would avoid supplanting
and support
SSSP goals. Slide24
Resources & CriteriaCDAM 2016 Requirement 429Chancellor’s Office SSSP Handbook & Training / Webinars for SSSP Coordinators (also resources on CO web site)
Education Code Sections 78210 – 87219 (Matriculation & Student Equity)Title 5, Sections 51024 – 55534 (Student Success & Support Program)