SINGLE AUDIT FOR THE YEAR ENDED JUNE 30,...
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3611 SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2006 Under provisions of state law, this report is a public document. A copy of the report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court. Release Date jBrunp & Tervalon ^Certified Public Accountants
Transcript of SINGLE AUDIT FOR THE YEAR ENDED JUNE 30,...
3611
SINGLE AUDITFOR THE YEAR ENDED
JUNE 30, 2006
Under provisions of state law, this report is a publicdocument. A copy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.
Release Date
jBrunp & Tervalon^Certified Public Accountants
SOUTHERN UNIVERSITY SYSTEMTABLE OF CONTENTS
INDEPENDENT AUDITORS' REPORT ON THESCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
PAGE
SCHEDULES OF EXPENDITURES OF FEDERAL AWARDSFOR THE YEAR ENDED JUNE 30, 2006:
BOARD AND SYSTEM ADMINISTRATION 3BATON ROUGE CAMPUS 4NEW ORLEANS CAMPUS 13SHREVEPORT-BOSSIER CITY CAMPUS 16
NOTES TO THE SCHEDULES OF EXPENDITURES OFFEDERAL AWARDS 19
SUPPLEMENTARY DATA:SCHEDULES OF DISCLOSURES FOR FEDERALLY ASSISTED
LOANS FOR THE YEAR ENDED JUNE 30, 2006:
Schedule CampusI Board and System Administration 30II Baton Rouge 31III New Orleans 32IV Shreveport-Bossier City 33
SCHEDULES OF FIXED-PRICE CONTRACTSFOR THE YEAR ENDED JUNE 30, 2006:
Schedule CampusV Board and System Administration 34VI Baton Rouge 35VII New Orleans 36VIII Shreveport-Bossier City 37
SOUTHERN UNIVERSITY SYSTEMTABLE OF CONTENTS, CONTINUED
PAGE
SCHEDULES OF NON-FEDERAL EXPENDITURESFOR THE YEAR ENDED JUNE 30, 2006:
Schedule CampusIX Board and System Administration 38X Baton Rouge 39XI New Orleans 40XII Shreveport-Bossier City 41
SCHEDULES OF SECONDARY SUBRECIPIENTS OFMAJOR FEDERAL PROGRAMS FOR THE YEARENDED JUNE 30, 2006:
Schedule CampusXIII Board and System Administration 42XIV Baton Rouge 43XV New Orleans 46XVI Shreveport-Bossier City 47
SCHEDULES OF STATE AGENCY/UNIVERSITY SUBRECIPIENTSOF FEDERAL PROGRAMS FOR THE YEAR ENDEDJUNE 30, 2006:
Schedule CampusXVII Board and System Administration 48XVIII Baton Rouge 49XIX New Orleans 50XX Shreveport-Bossier City 51
SCHEDULES OF INTERAGENCY EXPENDITURES OF FEDERALAWARDS FOR THE YEAR ENDED JUNE 30, 2006:
Schedule CampusXXI Board and System Administration 52XXII Baton Rouge 53XXIII New Orleans 55XXIV Shreveport-Bossier City 56
SOUTHERN UNIVERSITY SYSTEMTABLE OF CONTENTS, CONTINUED
PAGE
INDEPENDENT AUDITORS REPORT ON COMPLIANCE ANDON INTERNAL CONTROL OVER FINANCIAL REPORTINGBASED ON AN AUDIT OF THE SCHEDULES OFEXPENDITURES OF FEDERAL AWARDS PERFORMEDIN ACCORDANCE WITH GOVERNMENT AUDITINGSTANDARDS 57
INDEPENDENT AUDITORS' REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE TO EACHMAJOR PROGRAM AND INTERNAL CONTROLOVER COMPLIANCE IN ACCORDANCE WITHOMB CIRCULAR A-133 60
SCHEDULE OF FINDINGS AND QUESTIONED COSTS:
Schedule I Summary of the Independent Auditors' Results ... 65Schedule II Financial Statement Finding 68Schedule III Federal Award Findings and Questioned Costs
For The Year Ended June 30, 2006Baton Rouge 69New Orleans 79Shreveport/Bossier City 81
AUDIT INFORMATION SCHEDULE 92
/Bruno & Tervalonified Public Accountants
MemberAmerican Institute of Michael B. Bruno, CPA
Certified Public AccountantsSociety of Louisiana Alcide J' Terval°"- Jr., CPACertified Public Accountants Waldo J. Moret, Jr., CPA
Paul K. Andoh, Sr., CPA
INDEPENDENT AUDITORS1 REPORT ON THESCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
Dr. Ralph Slaughter, PresidentSouthern University SystemBaton Rouge, Louisiana 70813
We have audited the accompanying Schedules of Expenditures of Federal Awards of theSouthern University System (the University) for the year ended June 30, 2006. TheSchedules of Expenditures of Federal Awards is the responsibility of the management of theSouthern University System. Our responsibility is to express an opinion on the Schedulesof Expenditures of Federal Awards based on our audit. The accompanying Schedules ofExpenditures of Federal Awards are not a part of the University's component unit financialstatements for the year ended June 30,2006. The component unit financial statements wereaudited by the State of Louisiana's Legislative Auditor whose report had not been issued asof this report issuance date.
We conducted our audit in accordance with auditing standards generally accepted in theUnited States of America, and the standards applicable to Government Auditing Standards.issued by the Comptroller General of the United States and the provisions of OMB CircularA-133. Those standards and the provisions of OMB Circular A-133 require that we plan andperform the audit to obtain reasonable assurance about whether the Schedules ofExpenditures of Federal Awards are free of material misstatement. An audit includesexamining, on a test basis, evidence supporting the amounts and disclosures in the Schedulesof Expenditures of Federal Awards. An audit also includes assessing the accountingprinciples used and significant estimates made by management, as well as evaluating theoverall presentation of the Schedules of Expenditures of Federal Awards. We believe thatour audit provides a reasonable basis for our opinion.
In our opinion, the Schedules of Expenditures of Federal Awards of the Southern UniversitySystem (the University) present fairly, in all material respects, the expenditures of federalawards for the year ended June 30,2006 in conformity with accounting principles generallyaccepted in the United States of America.
4298 ELYSIAN FIELDS AVENUE, NEW ORLEANS, LA 70122(504) 284-8733 FAX (504) 284-8296
E-MAIL: [email protected]
(CONTINUED)
Dr. Ralph Slaughter, PresidentSouthern University SystemBaton Rouge, Louisiana 70813
In accordance with Government Auditing Standards, we have also issued our report datedApril 11,2007 on our consideration of the Southern University System's internal controlover financial reporting and on our tests of its compliance with certain provisions of laws,regulations, contracts and grant agreements and other matters. The purpose of that report isto describe the scope of our testing of internal control over financial reporting andcompliance and the results of that testing, and not to provide an opinion on the internalcontrol over financial reporting or on compliance. That report is an integral part of an auditperformed in accordance with Government Auditing Standards, and should be considered inaccessing the results of our audit.
Our audit was performed for the purpose of forming an opinion on the Schedules ofExpenditures of Federal Awards taken as a whole. The supplementary data included in thisreport is presented for the purposes of additional analysis and is not a required part of theSchedules of Expenditures of Federal Awards. Such information has been subjected to theauditing procedures applied in the audit of the Schedules of Expenditures of Federal Awardsand, in our opinion is fairly stated in all material respects in relation to the Schedules ofExpenditures of Federal Awards taken as a whole.
April 11,2007
JBrunp & Tervalon LLPried Public Accountants
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SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2006
NOTE 1 - General
The Southern University System (the University) is a publicly supportedinstitution of higher education. The University is a political subdivision ofthe State of Louisiana. As defined by Government Accounting StandardsBoard Statement Number 14 within the Executive Branch of government,under the management and supervision of the Southern University Board ofSupervisors. However, the annual budget of the University and proposedchanges to the degree programs, departments of instruction, et cetera, requirethe approval of the Board of Regents. The Board of Supervisors is comprisedof 17 members appointed for a six-year term by the Governor with the consentof the Senate, and one student member appointed for a one-year term by acouncil composed of the student body presidents of the University. As a Stateagency, operations of the University's instructional programs are fundedthrough annual lapsing appropriations made by the Louisiana Legislature.
The Southern University System is comprised of four separate agencies.These agencies are:
Board and System Administration;Baton Rouge Campus;New Orleans Campus; andShreveport-Bossier City Campus.
The accompanying Schedules of Expenditures of Federal Awards presents theactivity of all federal financial assistance programs administered by theSouthern University System. All expenditures of federal awards receiveddirectly from federal agencies and pass-through entities are included on theSchedules. Because the Schedules present only a selected portion of theactivities of the System, it is not intended to and does not present either thefinancial position, changes in fund balances or the current funds revenues,expenditures, and other changes of the University.
Annually, the State of Louisiana issues a Schedule of Expenditures of FederalAwards which includes the activity contained in the accompanying Schedulesof Expenditures of Federal Awards.
19
SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2006 (CONTINUED)
NOTE 2 - Basis of Accounting and Presentation:
The accompanying Schedules of Expenditures of Federal Awards arepresented using the modified accrual basis of accounting which is describedin the notes to the University's component unit financial statements which areaudited by the Legislative Auditors. The preparation of financial statementsin conformity with generally accepted accounting principles requiresmanagement to make estimates and assumptions that affect the reportedamounts of assets and liabilities and disclosure of contingent assets andliabilities at the date of the financial statements and the reported amounts ofrevenues and expenses during the reporting period. Actual results could differfrom those estimates.
All federal grant expenditures, except Cooperative Extension (CFDA Number10.500) and Payments to 1890 Land Grant Colleges and Tuskegee University(CFDA Number 10.205), are accounted for in the Current Funds-Restricted ofthe respective agency of the University. Grant expenditures relative toCooperative Extension and Payments to 1890 Land Grant Colleges areaccounted for in the Current Funds-Unrestricted of the Baton Rouge Campus.However, for purposes of reporting expenditures of federal awards, suchtransactions are reported in the Schedules of Expenditures of Federal Awards -Board and System Administration and the Baton Rouge Campus.
The accompanying Schedules of Expenditures of Federal Awards has beenprepared in the format as set forth in OMB Circular A-133 and the relatedCompliance Supplement. The purpose of the Schedule of Expenditures ofFederal Awards is to present a summary of those activities of the SouthernUniversity System for the year ended June 30, 2006 which have beenfinanced principally by the U. S. Government (federal awards). For purposesof the schedules, federal awards include all Federal assistance andprocurement relationships entered into directly between the University andthe federal government and sub-awards from non-federal organizations madeunder federally sponsored agreements. Because the Schedules present only aselected portion of the activities of the University, it is not intended to anddoes not present either the financial position, changes in fund balances or thecurrent fund's revenues, expenditures, and other changes of the University.
20
SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2006 (CONTINUED)
NOTE 3 - Program Activity, Organization and Financing (Perkins Loans):
The Perkins Loan Program, (the Program) formerly the National DirectStudent Loan Program, is operated by the University under an agreement withthe United States Department of Education. Each campus within the Systemmaintains its own separate Loan Fund. The accounts of each Program areincluded among the Loan Funds for each campus within the System.
During the current fiscal year, Campus Partners, formerly AMS ServicingGroup an outside service center provided billing and collection services onbehalf of the Baton Rouge and Shreveport/Bossier City Campuses.
The Shreveport/Bossier City and Baton Rouge Campuses did not disburse anyloans to students during the year ended June 30, 2006. Additionally, thecampuses did not receive any federal capital contributions during the yearended June 30, 2006. Southern University at New Orleans has discontinuedthe Perkins Loan program and has repaid the Federal Fund Capital to theDepartment of Education.
21
SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30,2006 (CONTINUED)
NOTE 3 - Program Activity. Organization and Financing (Perkins Loans), Continued
BATON ROUGE CAMPUS
Listed below is a brief summary of the loan activity as taken from theunaudited records for each campus:
Contributions
FederalUniversity
Total
Repayments of Fund Capital
FederalUniversity
Total
Analysis of Loans Receivable
Balance, 07/01/05Funds advanced/adjustments
Total
Less: CreditsCollectionsCancellations-
Teaching service\militaryDeath\disabilityBankruptcy
Defaulted loan principalassigned to FederalGovernment
Other adjustments
Total credits
Balance 06/30/06
Period fromInception toJune 30, 2006(Unaudited)
$6,616,617735,180
$7,351.797
$2,092,551232,505
$ 2,325,056
$ -0-9,942.682
9,942,682
4,769,702
561,75754,63189,378
2,713,33537.461
8,226,264
$1,716,418
For the YearEndedJune 30. 2006
$ -0--0-
-0-
-0--0-
$1.918.370
$1,918,370
1.918.370
199,402
-0--0--0-
-0-2.550
201,952
$1,716,418
22
SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30,2006 (CONTINUED)
NOTE 3 - Program Activity, Organization and Financing (Perkins Loans). Continued
SHREVEPORT-BOSSIER CAMPUS
Contributions
FederalUniversity
Total
Period fromInception toJune 30, 2006(Unaudited^
$ 941,904104.656
$1.046,560
For the YearEndedJune 30. 2006
$ -0-0-
$ -Q-
Repavments of Fund Capital
FederalUniversity
Total
$ 417,27844.564
$ 461.842
$
$
-0--0-
-0-
23
SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2006 (CONTINUED)
NOTE 3 - Program Activity, Organization and Financing (Perkins Loans). Continued
SHREVEPQRT-BQSSIER CAMPUS
Analysis of Loans Receivable
Balance, 07/01/05Funds advanced
Total
Less:CollectionsCancellations--Teaching serviceDeath/DisabilityBankruptcy
Defaulted loan principalassigned to FederalGovernment
Loan principaladjustments
Total credits
Balance, 06/30/06
Period fromInception toJune 30, 2006(Unaudited^)
$ -0-1364.255
1.364.255
758,077
For the YearEndedJune 30. 2006
$ 506,382
506.382
31,595
3,79515,37112,694
89,804
9.727
889.468
-0--0--0-
-0-
54
31.595
$ 474.787 $ 474.787
24
SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2006 (CONTINUED)
NOTE 4 - Pell Grant Program:
The Pell Grant program provides eligible students with a foundation offinancial aid to help defray the costs of post-secondary education. TheUniversity receives direct payment from the Department of Education forallowable administrative costs.
During the year ended June 30, 2006, each campus disbursed the followingamounts for Pell Grants for the prior and current year, and received thefollowing direct payments from the Department of Education for allowableadministrative costs.
AdministrativePell Campus Expenditures Cost Recovery
Baton Rouge
New Orleans
Shreveport-Bossier City
$17.413.285
S 2.112.595
S 6.052.027
S 28.465
S 9.725
$ 13.050
NOTE 5 - Federal Family Education andWilliam D. Ford Federal Direct Loan Program:
The Student Loan Programs enable eligible students to borrow directly froma bank or other lending institutions and a portion of the loan is guaranteed bythe Federal Government. The loan activity is not required to be recorded inthe accounting records of the University. During the year ended June 30,2006, the following amounts were disbursed by each campus for the FederalFamily Education Student and William D. Ford Federal Direct Loan Programs:
Federal FamilyEducationLoan Amount
Baton Rouge S65.265.168
New Orleans S18.016.484
Shreveport-Bossier City S 1.054.146
William D. FordDirect LoanAmount
$=
$.
-0-
-0-
S 764,835
25
SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2006 (CONTINUED)
NOTE 6 - College Work-Study Program:
The University established the College Work Study (CWS) Programpursuant to Title IV, Part C of the Higher Education Act of 1965, asamended. During the year ended June 30,2006, the following amounts weredisbursed by each campus for the CWS Program:
Baton Rouge Campus
Description Amount
Federal expenditures $ 868,569Administrative costs 43.428
Sub-total 911,997Institutional matching -0-
Total $ 911.997
New Orleans Campus
Federal expenditures $ 39,580Administrative costs -0-
Sub-total 39,580Institutional matching -0-
Total S 39.580
Shreveport-Bossier City Campus
Federal expenditures $ 216,435Administrative costs 10.782
Sub-total 227,217Institutional matching -0-
Total $227.217
26
SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2006 (CONTINUED)
NOTE 6 - College Work-Study Program. Continued:
The Baton Rouge, New Orleans and Shreveport-Bossier City Campuseselected and received approval from the Department of Education to waive theinstitutional matching requirement for the College Work Study Program'sapproved funding level for the fiscal year ended June 30,2006. Each campuswas entitled to this waiver because of its participation in the StrengtheningHistorically Black Colleges Title III Program.
NOTE 7 - FSEQG Program:
The FSEOG Program was established at the University in 1965 under TitleIV, Part A of the Higher Education Act of 1965, as amended. During theyear ended June 30, 2006. The following amounts were disbursed by eachcampus for the FSEOG Program:
Baton Rouge Campus
DescriptionFederal expendituresAdministrative costs
Sub-totalInstitutional matching
Total
New Orleans CampusFederal expendituresAdministrative costs
Sub-totalInstitutional matching
Total
Shreveport-Bossier City CampusFederal expendituresAdministrative costs
Sub-totalInstitutional matching
Total
Amount$ 556,350
26,800
583,150
S 583.150
$ 2,308,858
2,308,858
$ 2,308.858
$ 111,1801.880
113,060
$ 113,060
27
SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2006 (CONTINUED)
NOTE 8 - State Expenditures - Preventive Maintenance:
As provided by Louisiana Revised Statute 17.3886(A), the University adopteda building and facility preventive maintenance program which was approvedby the Louisiana Board of Regents. This program allows the University toretain any funds appropriated or allocated which were unexpended andunobligated at the end of the fiscal year.
NOTE 9 - Agency Funds:
This fund group represents funds for which the University acts as custodianor fiscal agent on behalf of others, such as student or faculty organizations andworkshops.
NOTE 10 - Contingencies:
Participation in Grant/Loan Programs
The University administers and participates in certain Federal and Stateprograms as disclosed in the Schedules of Expenditures of Federal Awards.In connection with the administration and operations of these programs, theUniversity is to expend grant funds, and allocations in accordance withprogram guidelines and regulations. However, should the University haveoperated/administered the programs and/or grants in a manner which would bein non-compliance with the guidelines and regulations, the University may berequired by funding sources to repay some portion or all of the grant award.
The audit disclosed certain items or transactions as questioned costs. Theaccompanying Schedules of Expenditures of Federal Awards have not beenadjusted for those items. The ultimate resolution or determination as towhether the costs will be allowable or unallowable under the affected grantswill be made by the related agencies and the various funding sources.
28
SOUTHERN UNIVERSITY SYSTEMNOTES TO SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2006 (CONTINUED)
NOTE 11 - Major Federal Financial Assistance Programs:
The Southern University System's major federal financial assistanceprograms for the year ended June 30, 2006 were determined on a state levelbased upon program update activity. Such programs are the Student FinancialAssistance Cluster, Research and Development Clusters, Foster Care - Title IV- E, the Scholarships for Students from Disadvantaged Backgrounds,Workforce Investment Act/Youth Activities, Temporary Assistance for NeedyFamilies, Improving Teacher Quality State Grants, Hurricane EducationRecovery.
NOTE 12 - Supplementary Financial Information:
The Schedules of Disclosures for federally assisted loans summarizes theamount of loans made or disbursed during the year for the Federal FamilyEducation Student loan, William D. Ford Federal Direct Loan Program,College Housing Facilities Loans, and the Perkins Loan. Additionally, theSchedule summarizes the amount of principal and interest canceled (militaryand teacher) for the National Defense/Perkins Loan Program.
The Schedules of Fixed Price Contracts summarizes the total amount ofrevenues received and expenses disbursed under fixed-price contracts.
The Schedules of Non-Federal Expenditures and Disbursements sets forth theprogram expenditures and disbursements funded by the State of Louisiana andprivate sources.
The Schedules of Secondary Subrecipients of Major Federal Programsrepresent disbursements of major program funds to non-State of Louisianasubrecipients.
The Schedules of State Agency/University sub-recipients of Federal Programsrepresent disbursement of federal funds to State of Louisiana agencies.
The Schedules of Interagency Expenditures of Federal Awards summarizesfederal expenditures financed by the State of Louisiana with funds receivedfrom the federal government.
29
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•unp & Tervalon LLPWi^Certified Public Accountants
Member
Michael B. Bruno, CPA, .Public AccountantsSociety of Louisiana Alcide J- Tervalon, Jr., CPACertified Public Accountants Waldo J. Moret, Jr., CPA
Paul K. Andoh, Sr., CPA
INDEPENDENT AUDITORS1 REPORT ON COMPLIANCE ANDON INTERNAL CONTROL OVER FINANCIAL REPORTING
BASED ON AN AUDIT OF THE SCHEDULES OFEXPENDITURES OF FEDERAL AWARDS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
Dr. Ralph Slaughter, PresidentSouthern University SystemBaton Rouge, Louisiana 70813
We have audited the Schedules of Expenditures of Federal Awards of the SouthernUniversity System (the University) as of and for the year ended June 30,2006, and haveissued our report thereon dated April 115 2007. We conducted our audit in accordance withauditing standards generally accepted in the United States of America and the standardsapplicable to financial audits contained in Government Auditing Standards issued by theComptroller General of the United States. The component unit financial statements wereaudited by the State of Louisiana's Legislative Auditor whose report had not been issued asof this report issuance date.
Internal Control Over Financial Reporting
In planning and performing our audit, except for the System III Loan Servicing Informationsystem internal control categories at the University's contracted outside service center inconnection with processing transactions for the NDSL/Perkins program, we considered theUniversity's internal control over financial reporting in order to determine our auditingprocedures for the purpose of expressing our opinion on the Schedules of Expenditures ofFederal Awards and not to provide an opinion on the internal control over financial reporting.
57
4298 ELYSIAN FIELDS AVENUE, NEW ORLEANS, LA 70122(504) 284-8733 FAX (504) 284-8296
E-MAIL: [email protected]
INDEPENDENT AUDITORS1 REPORT ON COMPLIANCE ANDON INTERNAL CONTROL OVER FINANCIAL REPORTING
BASED ON AN AUDIT OF THE SCHEDULES OFEXPENDITURES OF FEDERAL AWARDS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
(CONTINUED)
Dr. Ralph Slaughter, PresidentSouthern University System
For the information system internal control categories at the contracted outside servicecenter, another accountant performed procedures to obtain reasonable assurance aboutwhether (1) the description of controls related to the System III Loan Servicing Systemapplication of Campus Partners Servicing Group present fairly, in all material respects, theaspects of Campus Partners Servicing Group controls that may be relevant to a userorganization's internal control structure as it relates to an audit of the financial statements,(2) the controls included in the description were suitably designed to achieve the controlobjectives specified in the description, if those controls were complied with satisfactorily,and (3) such controls had been placed in operation as of June 30, 2006. The otheraccountants' report has been furnished to us as of our report issuance date in which anunqualified opinion was expressed regarding the previous noted controls.
Our consideration of the internal control over financial reporting would not necessarilydisclose all matters in the internal control that might be material weaknesses. We noted nomatters involving the internal control over financial reporting and its operation that weconsider to be material weaknesses. A material weakness is a reportable condition in whichthe design or operation of one or more of the internal control components does not reduceto a relatively low level the risk that misstatements caused by error or fraud in amounts thatwould be material in relation to the Schedules of Expenditures of Federal Awards beingaudited may occur and not be detected within a timely period by employees in the normalcourse of performing their assigned functions.
58
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE ANDON INTERNAL CONTROL OVER FINANCIAL REPORTING
BASED ON AN AUDIT OF THE SCHEDULES OFEXPENDITURES OF FEDERAL AWARDS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
(CONTINUED)
Dr. Ralph Slaughter, PresidentSouthern University System
Compliance
As part of obtaining reasonable assurance about whether the University's Schedules ofExpenditures of Federal Awards are free of material misstatement, we performed tests of itscompliance with certain provisions of laws, regulations, contracts and grant agreements,noncompliance with which could have a direct and material effect on the determination offinancial statement amounts. However, providing an opinion on compliance with thoseprovisions was not an objective of our audit and, accordingly, we do not express such "anopinion. The results of our test disclosed no instances of noncompliance or other matters thatrequired to be reported under Government Auditing Standards.
Also, we noted that other accountants for the service bureau expressed an unqualified opinionon specific controls tested.
This report is intended for the information and use of the audit committee, the President,management^ federal awarding agencies, and pass-through entities, and is not intended to beand should not be used by anyone other than these specified parties.
BRUNO & TERVALON LLPCERTIFIED PUBLIC ACCOUNTANTS
April 11,2007
, 59
JBrunp & Tervalon LLPHed Public Accountants
jBrun& TervalonW^Certified Public Accountants
Member
« o , o f * * Michael B. Bruno, CPACertified Public AccountantsSociety of Louisiana Alcide J- Tervalon, Jr., CPACertified Public Accountants Waldo J. Moret, Jr., CPA
Paul K. Andoh, Sr., CPA
INDEPENDENT AUDITORS' REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE
TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVERCOMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
Dr. Ralph Slaughter, PresidentSouthern University SystemBaton Rouge, Louisiana 70813
Compliance
We have audited the compliance of the Southern University System (the University) withthe types of compliance requirements described in the U. S. Office of Management andBudget (OMB) Circular A-133 Compliance Supplement that are applicable to each of itsmajor federal programs for the year ended June 30, 2006. The component unit financialstatements were audited by the State of Louisiana's Legislative Auditor whose report had notbeen issued as of this report issuance date. The University's major federal programs areidentified in the summary of independent auditors* results section of the accompanyingschedule of findings and questioned costs. Compliance with the requirements of laws,regulations, contracts and grants applicable to each of its major federal programs is theresponsibility of the University's management. Our responsibility is to express an opinionon the University's compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generallyaccepted in the United States of America, the standards applicable to financial auditscontained in Government Auditing Standards, issued by the Comptroller General of theUnited States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan andperform the audit to obtain reasonable assurance about whether noncompliance with thetypes of compliance requirements referred to above that could have a direct and materialeffect on a major federal program occurred. An audit includes examining, on a test basis,evidence about the University's compliance with those requirements and performing suchother procedures as we considered necessary in the circumstances. We believe that our auditprovides a reasonable basis for our opinion. Our audit does not provide a legal determinationon the University's compliance with those requirements.
60
4298 ELYSIAN FIELDS AVENUE, NEW ORLEANS, LA 70122(504) 284-8733 FAX (504) 284-8296
E-MAIL: [email protected]
INDEPENDENT AUDITORS1 REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE
TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVERCOMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
(CONTINUED)
Dr. Ralph Slaughter, PresidentSouthern University System
In our opinion, except for the noncompliance described in the preceding paragraph, theUniversity complied, in all material respects, with the requirements referred to previouslythat are applicable to each of its major federal programs for the year ended June 30, 2006.However, the results of our auditing procedures disclosed instances of noncompliance withthose requirements which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule of findings and questioned costsas audit findings 2006-01,2006-02,2006-03,2006-04,2006-05,2006-06,2006-07,2006-08,and 2006-09.
Resolving the instances of noncompliance is the responsibility of the management of theUniversity, and federal officials. The determination of whether the identified instances ofnoncompliance will ultimately result in a disallowance of costs cannot be presentlydetermined. Accordingly, no adjustments for any disallowances that may result has beenmade to the federal program amounts listed in the accompanying Schedules of Expendituresof Federal Awards.
We did not audit the University's compliance with certain regulations governing theprocessing of student loans for the NDSL/Perkins program as set forth therein relative toparticipation in the Federal Student Financial Assistance Programs. Those administrativerequirements govern functions performed by the service bureau. Since we did not applyauditing procedures to satisfy ourselves regarding compliance with those requirements, thescope of our work was not sufficient to enable us to express, and we do not express, anopinion on compliance with those requirements.
61
INDEPENDENT AUDITORS' REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE
TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVERCOMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
(CONTINUED)
Dr. Ralph Slaughter, PresidentSouthern University System
The outside service center's compliance assertions with respect to its servicing of the FederalPerkins Loan Program for the University was examined by another accountant, whose reportwas furnished to us as of our report issuance date. Based on our review of the otheraccountants report, we have determined that all of the compliance requirements included inthe OMB Circular A-133 Compliance Supplement that are applicable to the programs inwhich the University participates are addressed in either our report or the report of the otheraccountant. The independent accountant indicated that no findings or questioned costs werenoted as a result of the compliance attestation examination on the service bureau.
Internal Control Over Compliance
The management of the University is responsible for establishing and maintaining effectiveinternal control over compliance with requirements of laws, regulations, contracts and grantsapplicable to federal programs. In planning and performing our audit, except for thefunctions performed at the University contracted outside service center in connection withprocessing transactions for the NDSL/Perkins program, we considered the University'sinternal control over compliance with requirements that could have a direct and materialeffect on a major federal program in order to determine our auditing procedures for thepurpose of expressing our opinion on compliance and to test and report on internal controlover compliance in accordance with OMB Circular A-133.
For the internal control over compliance categories at the contracted service center, anotheraccountant examined management's assertions with respect to establishing internal controlsystems that assured compliance with reporting, Perkins collections and due diligence, andservicer eligibility. The other accountants' report has been furnished to us as of our reportissuance date.
62
INDEPENDENT AUDITORS1 REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE
TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVERCOMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
(CONTINUED)
Dr. Ralph Slaughter, PresidentSouthern University System
We noted certain matters involving the internal control over compliance and its operationthat we consider to be reportable conditions. Reportable conditions involve matters comingto our attention relating to significant deficiencies in the design or operation of the internalcontrol over compliance that, in our judgment, could adversely affect the University's abilityto administer a major federal program in accordance with the applicable requirements oflaws, regulations, contracts, and grants. Reportable conditions are described in theaccompanying schedule of findings and questioned costs as item numbers 2006-04,2006-07,2006-08, and 2006-09.
A material weakness is a condition in which the design or operation of one or more of theinternal control components do not reduce to a relatively low level the risk thatnoncompliance with applicable requirements of laws, regulations, contracts, and grants thatwould be material in relation to a major federal program being audited may occur and not bedetected within a timely period by employees in the normal course of performing theirassigned functions. Our consideration of the internal control over compliance would notnecessarily disclose all matters in the internal control that might be reportable conditions, andaccordingly, would not necessarily disclose all reportable conditions that are also consideredto be material weaknesses. However, of the reportable conditions described above, weconsider audit findings 2006-09 to be a material weakness.
Also, we noted that other accountants for the outside service center indicated that there wereno findings or questioned costs noted during the current year's attestation examination.
63
INDEPENDENT AUDITORS' REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE
TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVERCOMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
(CONTINUED)
This report is intended solely for the information and use of the President, management andfederal awarding agencies and pass-through entities and is not intended to be and should notbe used by anyone other than these specified parties.
April 11,2007
64
LLPPublic Accountants
SCHEDULES OF FINDINGS AND QUESTIONED COSTS -SUMMARY OF THE INDEPENDENT AUDITORS' RESULTS
SCHEDULE IPage 1 of 2
SOUTHERN UNIVERSITY SYSTEMSCHEDULE OF FINDINGS AND QUESTIONED COSTS
SUMMARY OF THE INDEPENDENT AUDITORS' RESULTSFOR THE YEAR ENDED JUNE 30, 2006
1. Type of report issued on the financial statements: Unqualified.
2. Did the audit disclose any reportable conditions in internal control: No .
3. Were any of the reportable conditions material weaknesses: N/A .
4. Did the audit disclose any noncompliance which is material to the financial statementsof the organization: No .
5. Did the audit disclose any reportable conditions in internal control over majorprograms: Yes.
6. Were any of the reportable conditions in internal control over major programs materialweaknesses: Yes .
7. Type of report issued on compliance for major programs: Unqualified
8. Did the audit disclose any audit findings which the independent auditors are requiredto report under OMB Circular A-133, Section 510(a):_Yes.
9. The following is an identification of major programs:
CFDANumber Federal Program
17.259 Workforce Investment Act/Youth Activities84.007 Federal Supplemental Educational Opportunity Grants84.032 Federal Family Education Loans84.033 Federal Work Study Program
65
SCHEDULE IPage 2 of 2
SOUTHERN UNIVERSITY SYSTEMSCHEDULE OF FINDINGS AND QUESTIONED COSTS
SUMMARY OF THE INDEPENDENT AUDITORS' RESULTSFOR THE YEAR ENDED JUNE 30, 2006
CFDANumber Federal Program
84.063 Federal Pell Grant Program84.268 Federal Direct Student Loan84.367 Improving Teacher Quality State Grants84.938 Hurricane Education Recovery93.558 Temporary Assistance for Needy Families (TANF)93.658 Foster Care - Title IV-E93.925 Scholarships for Students from Disadvantage BackgroundsVarious Research and Development Cluster
10. The dollar threshold used to distinguish between Type A and Type B Programs, asdescribed in OMB Circular A-133, Section 520(b) is as follows:
Program
Type A
Amount
Major Program Determination Performed on a StateLevel.
11. Did the auditee qualify as a low-risk auditee under OMB Circular A-133, Section 530:No.
66
SCHEDULE II
SOUTHERN UNIVERSITY SYSTEMFINANCIAL STATEMENT FINDING
FOR THE YEAR ENDED JUNE 30, 2006
There was no financial statement finding noted.
67
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS
FEDERAL AWARD FINDINGS AND QUESTIONED COSTSFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE
Questioned CostsAudit Finding Reference Number
2006-01 - Return of Title IV Funds $1.148
Federal Program and Specific Federal Award Identification
CFDA Title and Number
84.032 Federal Family Education Loan (FFEL)84.063 Federal Pell Grant Program (PELL)
Federal Award YearJune 30, 2006
Federal AgenciesDepartment of Education
Pass-Through EntityNot applicable
Criteria
OMB Circular A-133 Compliance Supplement, Part 5 Section (N)(4) specifies that when astudent receives Title IV assistance and withdraws from an institution, the institution mustdetermine the amount of Title IV aid earned by the student as of the withdrawal date. Thedifference between any amount earned that is less than the amount disbursed must bereturned to the Title IV program within the prescribed time frame.
68
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number2006-01 - Return of Title IV Funds, Continued
Condition and Perspective
During our audit, we noted the following conditions during our audit:
• Six (6) students out of twenty (20) students tested whose Return of Title IV Fundscalculations were done incorrectly. This resulted in an underpayment by theUniversity of $1,148, of which $542 related to the FFEL Program and $606related to the PELL grant program;
• Two (2) student out of twenty (20) students tested whose Return of Title IV Fundswere not returned by the University within thirty (30) days of the date that theUniversity determined that the student withdrew;
One (1) student out of twenty (20) students tested whereby the University did notprocess a post-withdrawal disbursement;
• Eleven (11) of the entire population of students who withdrew on or before the60% point of enrollment and received Title IV aid, did not have a Return of TitleIV Funds calculation on file. Prior to the issuance of the audit report, theUniversity did prepare the required Return of Title IV Funds calculation and hasreturned the proceeds to the Department of Education.
Cause
The University failed to adhere to established procedures in processing certain refunds.
Questioned Costs
For purposes of this condition, we have questioned costs totaling $1,148.
69
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number2006-01 - Return of Title IV Funds, Continued
Effect
The University has not complied with Title IV regulations that specify if a studentwithdraws from school within a certain time frame a refund must be processed, calculatedproperly and remitted to the Title IV program in accordance with established time frames.
Recommendation
We recommend that management immediately make the necessary determination as towhether or not the students unofficially withdrew from the University, prepare the Return ofTitle IV Funds calculation, and return the funds to the Department of Education.
70
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Questioned CostsAudit Finding Reference Number2006-02 - Federal Work-Study $159
Federal Program and Specific Federal Award Identification
CFDA Title and Number84.033 Federal Work-Study Program
Federal Award YearJune 30, 2006
Federal AgenciesU. S. Department of Education
Pass-Through EntityNot applicable
Criteria
Record keeping requirements, 34 CFR 675.19(b) cite that a school must follow the recordretention and examination provisions and establish and maintain program and fiscal recordsthat are reconciled at least monthly.
71
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number2006-02 - Federal Work-Study, Continued
Conditions and Perspectives
During our audit of the federal work-study program, we noted the following conditions:
• Three (3) students out of thirteen (13) students tested who worked whilescheduled to be in class. Total wages paid was $159;
• Two (2) students out often (10) students tested who worked more than themaximum allowable hours of twenty (20) hours per week. This excess wagespaid totaled $655;
For three (3) out often (10) students tested, the hours reported on the student'stime sheet did not agree to the hours in which the students were paid. Thewages were under-paid to the students totaling $100; and
• Three (3) students out often (10) students tested who received college workstudent in excess of the amount awarded. The excess wages paid totaled$4,445.
Cause
The University did not properly adhere to established University procedures which requireUniversity personnel to reconcile fiscal records on a monthly basis and to ensure thatstudents do not receive federal work-study payments in excess of amounts earned and thatstudents do not work during scheduled class periods.
72
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number2006-02 - Federal Work-Study, Continued
Questioned Costs
For purposes of this condition, we have questioned costs totaling $159.
Effect
The University is not in compliance with federal regulations.
Recommendation
We recommend that management of the University adhere to established policies andprocedures regarding the work-study program.
73
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number2006-03 - Exit Counseling
Federal Program and Specific Federal Award Identification
CFDA Title and Number84.032 Federal Family Education Loan (FFEL)
Federal Award YearJune 30, 2006
Federal AgenciesU. S. Department of Education
Pass-Through EntityNot applicable
Criteria
Title IV regulations, 34 CFR 682.604 (g) stipulates that a university must ensure that exitcounseling is conducted with each Stafford loan borrower either in person, by audiovisualpresentation, or by interactive electronic means shortly before the student borrower ceasesat least half-time study at the school.
Condition and Perspective
We noted five (5) students out often (10) tested who received Title IV funds; ceased toenroll at least half-time and did not have documentation of exit counseling.
74
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE. CONTINUED
Audit Finding Reference Number2006-03 - Exit Counseling, Continued
Cause
It appears that the University did not properly administer exit counseling to all Title IVrecipients who ceased to enroll at least half-time.
Questioned Cost
For the purpose of this condition, we have not questioned an costs.
Effect
Title IV recipients were not aware of their rights and responsibilities subsequent to enrollingless than half-time.
Recommendation
We recommend that the University ensure that all Title IV recipients who cease to enroll atleast half-time receive exit counseling.
75
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE. CONTINUED
Audit Finding Reference Number Questioned Costs
2006-04 - Scholarship for Disadvantaged Students S 5.398
Federal Program and Specific Federal Award Identification
CFDA Title and Number93.925 Scholarships for Health Professions Students From Disadvantaged
Backgrounds (SDS)
Federal Award YearJune 30, 2006
Federal AgenciesU. S. Department of Health and Human Services
Pass-Through EntityNot applicable
Criteria
OMB Circular A-l 33 Compliance Supplement, Part 5 Section E stipulates that scholarshipswill be awarded by schools to any full-time student who is from a disadvantaged background;has a financial need for a scholarship; and is enrolled (or accepted for enrollment) in aprogram leading to a degree in a health profession or nursing.
Condition and Perspective
We noted during our audit that four (4) students out often (10) tested were awarded andreceived a SDS scholarship without having the financial need to receive the entire amountdisbursed. The students were disbursed $ 16,767 but were eligible to only receive $ 11,369.
76
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE. CONTINUED
Audit Finding Reference Number2006-04 - Scholarship for Disadvantaged Students
Cause
It appears that the University inadvertently disbursed scholarships to students who were noteligible to receive the entire amount receive.
Questioned Costs
For the purposes of this condition, we have questioned costs totaling $ 5,398.
Effect
Title IV funds were disbursed to ineligible students.
Recommendation
We recommend that the University follow established procedures which require studenteligibility to be determined prior to the disbursement of funds.
77
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMNEW ORLEANS CAMPUS
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE. CONTINUED
Audit Finding Reference Number2006-05 - Student Credit Balance
Federal Program and Specific Federal Award Identification
CFDA Title and Number84.063 Federal Pell Grant Program84.007 Federal Supplemental Educational Opportunity Grant (SEOG)84.032 Federal Family Education Loans (FFEL)
Federal Award YearJune 30, 2006
Federal AgenciesU. S. Department of Education
Pass-Through EntityNot applicable
Criteria
OMB Circular A-133 Compliance Supplement, Part 5 Student Financial AssistancePrograms, Section III Part N - Special Tests and Provisions stipulate that disbursements tostudents must be made in accordance with required time frames. Title IV regulations 34 CFR668.164 (e) specifies that whenever a school credits Student Financial Aid (SFA) programfunds to a student's account, and those funds exceed the student's allowable charges, a SFAcredit balance occurs. The school must pay the credit balance to the student as soon aspossible, but no later than 14 days after the later of the date the balance occurred on thestudent's account or the first days of classes of the payment period.
78
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMNEW ORLEANS CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number
2006-05 - Student Credit Balance, Continued
Condition and Perspective
We noted during our audit that thirty-six (36) out of sixty (60) students tested had studentfinancial aid credit balances but the University did not refund the credit balances to thestudents within the fourteen (14) day requirement.
Cause
It appears that the University did not ensure that the students received their refund checkswithin the prescribed time frame.
Questioned Costs
For purposes of this condition, we have not questioned any costs.
Effect
The University has not adhered to Title IV regulations regarding the disbursing of excessfunds to students within a timely manner.
Recommendation
We recommend that management of the University take immediate steps to ensure thatstudents receive their refund checks within the required timeframes as required by Title IVregulations.
79
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number
2006-06 - Crediting Student Account
Federal Program and Specific Federal Award Identification
CFDA Title and Number84.063 Federal Pell Grant Program84.007 Federal Supplemental Educational Opportunity Grant (SEOG)
Federal Award YearJune 30, 2006
Federal AgenciesU. S. Department of Education
Pass-Through EntityNot applicable
Criteria
Title IV regulations, 34 CFR 668.164 (e) (1) stipulates that if a student in enrolled in a credit-hour educational program that is offered in semester academic terms, the earliest theinstitution may disburse Title IV funds to a student for any payment period is ten (10) daysbefore the first day of classes for a payment period. Funds may be disbursed to a student bycrediting the student's account.
Conditions and Perspectives
During our audit we noted twenty-eight (28) students out of fifty (50) tested whoseaccount was credited earlier than ten (10) before the first day of class.
80
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number
2006-06 - Crediting Student Account, Continued
Cause
It appears that the University did not properly ensure that the PELL grant was disbursedwithin the timeframe allowed per federal regulations.
Questioned Costs
For purposes of this condition, we have not questioned any costs.
Effect
The University disbursed financial aid to students prior to the date allowed.
Recommendation
We recommend that management of the University adhere to established procedures whichrequires that all federal funds be disbursed to students within the allotted time frame.
81
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE,CONTINUED
Audit Finding Reference Number Questioned Costs
2006-07 - Verification S 26,405
Federal Program and Specific Federal Award Identification
CFDA Title and Number84.063 Federal Pell Grant Program84.007 Federal Supplemental Educational Opportunity Grant (SEOG)84.268 Federal Direct Student Loan (Direct Loan)84.032 Federal Family Education Loan (FFEL)
Federal Award YearJune 30, 2006
Federal AgenciesU. S. Department of Education
Pass-Through EntityNot applicable
Criteria
OMB Circular A-133 Compliance Supplement, Part 5, Student Financial AssistancePrograms, Section III, Part N - Special Test and Provisions stipulate that the University isrequired to establish written policies and procedures that incorporate the provisions of 34CFR sections 668.51 through 668.61 for verifying applicant information. The Universityshall require each applicant whose application is selected by the central processor, based onedits specified by the Department of Education, to verify the information specified in 3 4 CFRsections 668.56.
82
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number
2006-07 - Verification, Continued
Conditions and Perspectives
During our audit we noted six (6) students out of thirteen (13) tested whose verificationinformation was conflicting with the verified documentation.
Cause
It appears that the University did not properly ensure that all required verifiable informationwas correct prior to the disbursing of financial aid.
Questioned Costs
For purposes of this condition, we have questioned costs totaling $ 26,405 as follows:
Program Amount
Federal PELL Grant $ 18,875Federal Direct Loan/Federal FFEL 7,195Federal SEOG Grant 335
Total S 26.405
Effect
The University disbursed financial aid to students who had not completed the verificationprocess.
83
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number
2006-07 - Verification, Continued
Recommendation
We recommend that management of the University adhere to established procedures toensure that all verification information is obtained and verified prior to the disbursement offinancial aid.
84
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number Questioned Costs
2006-08 - Satisfactory Academic Progress S46.710
Federal Program and Specific Federal Award Identification
CFDA Title and Number84.063 Federal Pell Grant Program84.268 Federal Direct Student Loan (Direct Loan)84.032 Federal Family Education Loan (FFEL)
Federal Award YearJune 30, 2006
Federal AgenciesDepartment of Education
Pass-Through EntityNot applicable
Criteria
Title IV regulations, 34 CFR Section 668.32(f) stipulates that students participating in theTitle IV Federal Financial Aid programs must be maintaining satisfactory progress in thecourse of study he or she is pursuing, according to the standards and practices of thatinstitution to receive student financial aid.
OMB Circular A-133 Compliance Supplement, Part 5 Appendix A, Student FinancialAssistance - Student Eligibility Compliance Requirement Number (6) stipulates that astudent must maintain good standing, or satisfactory progress. Title IV regulation 34 CFR668.16(e) stipulates that an institute must establish, publish and apply reasonable standardsfor measuring satisfactory academic progress.
85
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number2006-08 - Satisfactory Academic Progress, Continued
Condition and Perspective
We noted during our audit that fourteen (14) student out of fifty (50) tested was awarded andreceived financial aid, although the students did not meet the University's standards forachieving satisfactory academic progress.
Cause
It appears that the University inadvertently disbursed aid to an academically ineligiblestudent.
Questioned Costs
For purposes of the condition we have questioned costs totaling $46,710 as follows:
Program Amount
Federal PELL Grant $ 37,936Federal Direct Loan/Federal FFEL 8.774
Total $46.710
Effect
It appears that the University disbursed financial aid to a student that did not maintainsatisfactory academic progress.
86
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number2006-08 - Satisfactory Academic Progress, Continued
Recommendation
We recommend that the University adhere to established policies and procedures asdocumented in the revised satisfactory academic progress policy and monitor the academicstanding of all students prior to awarding student financial aid.
87
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number2006-09 - Return of Title IV Funds
Federal Program and Specific Federal Award Identification
CFDA Title and Number84.063 Federal Pell Grant Program84.007 Federal Supplemental Educational Opportunity Grant (SEOG)84.268 Federal Direct Student Loan (Direct Loan)84.032 Federal Family Education Loan (FFEL)
Federal Award YearJune 30, 2006
Federal AgenciesU. S. Department of Education
Pass-Through EntityNot applicable
Criteria
OMB Circular A-133 Compliance Supplement, Part 5 Section (N)(4) specifies that theUniversity must determine whether or not students receiving a grade of "F' in all coursesattempted, actually unofficially withdrew from the University, which would require a Returnof Title IV funds calculation, if the student withdrew during the prescribed time frame.
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number
2006-09 - Return of Title IV Funds
Conditions and Perspectives
During our audit we obtained a listing of four hundred and forty-seven (447) students thatreceived grades of "F" for all classes enrolled, yet management has not yet determined if thestudents unofficially withdrew from the University, the date of the withdrawal, and if andwhat types of aid the students received. All students that unofficially withdrew from theUniversity would require a Return of Title IV funds calculation.
Cause
The University failed to adhere to established procedures in processing certain refunds.
Questioned Costs
For the purposes of this condition, we have not questioned any costs.
Effect
The University has not complied with Title IV regulations that specify if a studentwithdraws from school within a certain time frame a refund must be processed, calculatedproperly and remitted to the Title IV program in accordance with established time frames.
89
SCHEDULE III
SOUTHERN UNIVERSITY SYSTEMSHREVEPORT/BOSSIER CITY CAMPUS, CONTINUED
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS, CONTINUEDFOR THE YEAR ENDED JUNE 30, 2006
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE.CONTINUED
Audit Finding Reference Number
2006-09 - Return of Title IV Funds
Recommendation
We recommend that management immediately make the necessary determination as towhether or not the students unofficially withdrew from the University, prepare the Return ofTitle IV Funds calculation, and return the funds to the Department of Education.
90
SOUTHERN UNIVERSITY SYSTEMAUDIT INFORMATION SCHEDULE
Lead Auditor: Bruno & Tervalon LLPCertified Public AccountantsMichael B. Bruno, CPA, Managing PartnerSean M. Bruno, Manager
Telephone Number: (504) 284-8733
License Number: LI218
The audit field work was performed between July 1, 2006 and March 30, 2007 at theinstitutions^ facilities as follows:
LOCATION DESCRIPTION OF FACILITY
Baton Rouge Main CampusNew Orleans Branch CampusShreveport-Bossier City Branch Campus
Institution's Accrediting Organization:
Southern Association of Colleges and Schools, andThe National Council for Accreditation of Teacher Education.
The institution utilizes a SFA Servicer:
Campus Partners Servicing Group2400 Reynoldo RoadWinston-Salem, North Carolina
The following functions are provided by this SFA Servicer:
1. Billing Students - Perkins Loans2. Collection of Loan principal and interest - Perkins Loans3. Processing of cancellations and deferments - Perkins Loans
A review of the Servicer's compliance with Title IV regulations was performed by theservice bureau's independent public accountant.
91
SOUTHERN UNIVERSITY SYSTEMAUDIT INFORMATION SCHEDULE, CONTINUED
Records for the accounting and administration of the SFA programs are located at:
Baton Rouge Campus: Baton Rouge, Louisiana
New Orleans Campus:
Shreveport-Bossier City Campus
6400 Press DriveNew Orleans, Louisiana
3050 Martin Luther King DriveShreveport, Louisiana
92
U N I V E R S I T YAit *
Agricultural & Mechanical College
Office of the ChancellorP. 0. Box 9374[2251771-5020FAX [225| 771-2018
May 8, 2007
Bruno & Tervalon, LLPCertified Public Accountants4298 Elysian Fields AvenueNew Orleans, LA 70122
Attention: Sean Bruno
Dear Mr. Bruno;
I am transmitting the University's response to the findings cited in the FederalAwards Financial and Compliance Audit for the year ended June 30,2006.
I am deeply indebted to you and your staff for the cooperation and professionalmanner in which this audit was conducted. If you have any questions or requireadditional information, please contact Mr, Flandus McClinton, Jr., Vice Chancellor forFinance and Administration, at (225) 771-5021.
Sincerely,
Margaret S. AmbroseInterim Chancellor, SUBR
/kkw
Attachments
cc; Mr. Flandus McClinton, Jr.Dr. Norman C St .Amant
B a t o n R o u g • , L o u i s i a n a 7 0 8 1 3 - 0 4 0 0 [ 2 2 5 ] 7 7 1 - 2 0 1 1
"A People's Institution Serving The State, The Nation, and The World."
SOUTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS
MANAGEMENT RESPONSE TO FEDERAL AWARD FINDINGS AND QUESTIONED COSTSFOR THE YEAR ENDED JUNE 30,20D6
Audit Finding Reference Number
2006-01- RETURN OF TITLE IV FUNDS
Response:
The University concurs that some unfavorable conditions existed in processing theReturn of Title IV Refunds during the 2005-2006 award year. However, the University iscommitted to correcting these conditions and strengthening operating controls to fullyeliminate recurring conditions in this area. The conditions cited by the auditor are beingcorrected. A return of Title IV calculation is being prepared for all students and theproceeds will be promptly returned to the Department of Education. The University iscurrently utilizing the Department of Education's most recent software to calculate TitleIV refunds, thus eliminating the condition for incorrect calculations. Controls have beenstrengthened and additional procedures have been implemented to facilitate timelycommunications of withdrawals between the responsible offices, thereby ensuring timelynotification and correct calculations of student refunds. The university will continue tostrengthen the internal controls over processing, calculating and remitting Title IVRefunds to prevent a future recurrence of this finding.
Audit Finding Reference Number
2006-02- FEDERAL WORK-STUDY
Response:
The University is continuing in its efforts to improve the quality of services and processesassociated with its Federal Work-Study Program. The newly hired director will beimplementing changes, effective for the Fall 2007 term and beyond, to ensure thatdiscrepancies are promptly identified and corrected. The University will implement anew time reporting process and guidelines for student employees and departmentalsupervisors to ensure that the applicable controls are in place and that all parties areadhering to the federal and institution's policies and procedures regarding the FederalWork-Study Program.
SOTJTHERN UNIVERSITY SYSTEMBATON ROUGE CAMPUS
MANAGEMENT RESPONSE TO FEDERAL AWARD FINDINGS AND QUESTIONED COSTSFOR THE YEAR ENDED JUNE 30,2006
Audit Finding Reference Number
2006-03- EXIT COUNSELING
Response:
The appropriate university management staff will ensure all Title IV Loan recipients whocease to enroll at least half-time receive the required exit counseling. In addition,management will ensure that documentation of the exit notification to these students ismaintained on file, in accordance with the retention requirements.
Audit Finding Reference Number
2006-04- SCHOLARSHIP FOR DISADVANTAGED STUDENTS
Response:
The University will adhere to the established policies and procedures to ensure thatstudents awarded funding through the Scholarship for Disadvantaged Students Programare not awarded in excess of their financial need.
SOUTHERN UNIVERSITY AT NEW ORLEANS6801 Press Drive
New Orleans, LA 70126(504)286-5117
FAX: (504) 284-5473www.suno.edu
Office of theWee Chancellor for Administration and Finance
May 4,2007
Mr. Sean BrunoBruno and Tervalon, LLP4298 Elysians Fields AvenueNew Orleans, LA 70122
Dear Mr. Bruno:
Attached, please find Southern University at New Orleans response to the Federal AwardFinding.
If there are questions, please advise.
Sincerely,
Gerald Williams, D.B.A.Vice Chancellor for Administration and Finance
Mb
Attachment
"An Equal Educational Opportunity Institution"
SOUTHERN UNIVERSITY AT NEW ORLEANS
UNIVERSITY RESPONSE
Audit Finding Reference Number
2006-08- Student Credit Balance
This act of noncompliance is a direct result of the university's efforts to re-establish andreorganize after Hurricane Katrina (August 2005). In December 2005, it was confirmedthat Southern University at New Orleans would return and re-open for the Springsemester of 2006. Starting out with only 4 employees versus a Pre-Katrina staff of 17employees made accomplishing routine task in the same manner seemingly impossible.Spring 2006 registration took place in the basement of a local elementary school andour operation remained there until we moved to our current temporary location in mid-February.
Our staffing issues, coupled with the dismantling of our Information Technology Center(ITC) made it difficult, if not impossible to comply in the same manner as Pre-Katrina.Our ITC department was not able to lend the same services as we had grownaccustomed to. At the time the temporary North Campus could not support ourcomputer center and their only alternative was to operate from the campus of LoyolaUniversity. With security risk in mind, it was decided that printing check in SUBR wasour best option. We found ourselves trying to apply procedures as we knew them to avery different system/set-up which in the best scenario was not always feasible.
We have since hired more staff and are processing and printing checks on our owncampus. These processes will ensure the timely processing of student refunds.
SOUTHERN UNIVERSITYAT SHREVEPORT
OFFICE OF THE CHANCELLOR
May 3,2007
Bruno & Tervalon, LLPMr. Sean Bruno, CPA4298 Elysian Fields AvenueNew Orleans, LA 70122
Dear Mr. Bruno:
I am transmitting per your request, responses to audit findings for Southern University-Shreveport for the fiscal year ending June 30,2006. We are deeply indebted to your stafffor the cooperation and professional manner in which this audit was conducted.
If you havePughat(31
anyj
L. B€lton, Ph.D.hanc4llor
sstions or require additional information, please contact Mr. Benjamin-3481.
BWP/lhb
Att.
xc: Tolor White, V.P. for Finance/Business Affairs & Comptroller - SUSBenjamin Pugh, Vice Chancellor for Fiscal Affairs - SUSLA
3050 MARTIN LUTHER KING, JR. DRIVE • SHREVEPORT, LOUISIANA 71 IO7
PHONE: (318) 674-3312 • FAX: (318) 674-3374
TOLL FREE: I-8OO-458-1472, EXT. 312
WWW.SUSLA.EDU
"AN EQUAL OPPORTUNITY EMPLOYER BY CHOICE, REGARDLESS OF RACE, CREED, SEX, DISABILITY OR VETERAN STATUS"
Southern University - ShreveportResponses to Single Audit for the Year Ended June 30,2006
Audit Finding Reference Number Questioned Costs
2006-06 Crediting Student Account -0-
Conditions and Perspectives
During our audit, we noted twenty-eight (28) students out of fifty (50) tested whoseaccount was credited earlier than ten (10) before the first day of class.
Response
The University will adhere to established policies and procedures regarding theappropriate timetable for disbursement of Title IV funding to students prior to the firstday of class. The University miscalculated the official date to begin credit of studentaccounts. The rationale for this oversight was an effort to improve customer service andcomply with Title IV mandates requiring prompt disbursement of student refunds.Procedures have been revised and disseminated to appropriate staff to ensure futurecompliance with this regulation.
Southern University - ShreveportResponses to Single Audit for the Year Ended June 30,2006
Audit Finding Reference Number Questioned Costs
2006-07 Verification $ 26.405
Conditions and Perspectives
During our audit we noted six (6) students out of thirteen (13) tested whose verificationinformation was conflicting with the verified documentation.
Response
The University experienced dramatic employee turnover in the Financial Aid Officeduring Fiscal Year 2005-06, inclusive of the Financial Aid Director. Written policies andprocedures have been established that incorporate the provisions of 34 CFR sections668.51 through 668.61 for verifying applicant information. In an effort to ensure futurecompliance with this requirement, all Financial Aid staff will be required to review theseprocedures and will receive continuous training to ensure that the staff is well versed onall regulatory changes.
Southern University - ShreveportResponses to Single Audit for the Year Ended June 30,2006
Audit Finding Reference Number Questioned Costs
2006-08 Satisfactory Academic Progress $46.710
Conditions and Perspectives
We noted during our audit that fourteen (14) students out of fifty (50) tested wereawarded and received financial aid, although the students did not meet the University'sstandards for achieving satisfactory academic progress.
Response
The University will adhere to established policies and procedures as documented in therevised satisfactory academic progress policy and monitor the academic standing of allstudents prior to awarding student financial aid.
All members of the University's appeals committee will be required to attend amandatory workshop to ensure compliance with the University's satisfactory academicprogress policy.
A member of the Financial Aid staff will also becOHae a member of the appealscommittee to assist in providing relevant input in the decision-making process.
Southern University - ShreveportResponses to Single Audit for the Year Ended June 30,2006
Audit Finding Reference Number Questioned Costs
2006-09 Return of Title IV Funds -0-
Conditions and Perspectives
During our audit we obtained a listing of four hundred and forty-seven (447) students thatreceived grades of "F" for all classes enrolled, yet management has not yet determined ifthe students unofficially withdrew from the University, the date of the withdrawal, and ifand what types of aid the students received. All students that unofficially withdrew fromthe University would require a Return of Title IV funds calculation.
Response
The University's management, in recognition of the seriousness of this finding, hasappointed a committee to provide recommendations and an action plan to bring finalresolution to this issue.
The University has begun the process of determining whether students unofficiallywithdrew from the University or not. Faculty members have been requested to assistmanagement in this determination.
Additionally, return of Title IV fund calculations will be prepared for all requiredstudents. The University will endeavor to return appropriate funds due to the Departmentof Education in an expedited manner.
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Name: Southern University and A&M College (Baton Rouge)Hospital/College/UniversityFor the Year Ended June 30, 200 &•iFinding Title: Satisfactory Academic Progress
t-Reference Number(s): F-04-RD-SUBR-1
(from attached schedule of findings, may include more than one)
Single Audit Report Year: 2004
Initial Year of Finding: 2004
Amount of Questioned Costs in Finding (if applicable): $ 20.537
Page Number (from Single Audit Report): 74
Program Name(s): Federal Pell Grant Program. Federal Family Education Loans (FFEU.Federal Work Study Program (CWS) and Federal Supplemental Educational Opportunity Grant(SEQG)
Federal Grantor Agency: Department of Education
CFDA Number(s): 84.063. 84.032.84.033 and 84.007
Status of Questioned Costs (<*«<* onei: Resolved: X Unresolved:No Further Action Needed:
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are (hey still in negotiation?Funds vere returned as follows: Pell $5 f569; FFEL Funds$14,792,50 '
Status Of Finding (check one):Fully Corrected X Not CorrectedPartially Corrected No Further Action NeededChange of Corrective Action {see QMS A-133 Section 3 i&(bX4H
Description Of Status: fmdude oarcctfve action planned and anticipated compteion date, tf applkabte):The CJnlverslty has revised its satisfactory academicprogress policies ana win continue to monitor tneapplication o£ these policies in accordance to Title IVregulations.
NOTE: Use this form to present the status of any findings that are listed for your agencyon the attached schedule. You should only present 1 finding per form. If youhave,2 findingsTo resent, then you should use 2 forms (1 for each finding). Ifthere re nedmlfiii<|ings to present in this schedule, write NOME above.
Preparer's
Phone Number:
CtfJocumente and Se1tioo Qhn>cte°frtMy Oocuments\STATE EVALUATK>NS\8-3 FORM-Cofl.docPage 25Date: 4/21*5
ina
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Name: Southern University and A&M College (Baton Rouge)Hospital/College/UniversityFor the Year Ended June 30. 200 6
Finding Title: Eligibility
Reference Number(s): F-Q4-Tmg-fimm-a(from attached schedule of findings, may include more than one)
Single Audit Report Year: 2004
Initial Year of Finding: 2004
Amount of Questioned Costs in Finding (if applicable): $ 3,700
Page Number (from Single Audit Report}: 77
Program Name(s): Scholarships for Students form Disadvantaoed (SDS) Backgrounds
Federal Grantor Agency: Department of Health and Human Services
CFDA Number(s): 93.925
Status of Questioned Costs fc*ec* one): Resolved: x Unresolved:
No Further Action Needed:
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they stiR in negotiation?$3,700 was returned to the Department of Health and
Human Services. __ . '
Status of Finding (c*»«* one):Fully Corrected x Not CorrectedPartially Corrected No Further Action NeededChange of Corrective Action (See OMB A-I 33 section 31 SOWN
Description Of Status: (indude con-ective action planned and anticipated completion date, if applicable}:
The University has revised its policies and procedures tomonitor the enrollment status of scholarship recipients.
NOTE: Use this form to present the status of any findings that are listed for your agencyon the attachedj£hedule. You should only present 1 finding per form. If youhave 2 findiA§£u> present, then you should use 2 forms (1 for each finding). Ifthere We n& feder£Uindtag$7to present in this schedule, write NONE above.
Prepared Name:
Phone Number M225>) 771-2790
C:\Ooouments and SeffrnffSVohnJacJaortMy OocumertisVSTATC EVALUATKWSV&-3 FORM-Coi.docPage 25Date: 4/21/05
110
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
tyame: Southern nnlvpTrfty flTirf AIM rnTiPfla (Baton Rouge)State Agency, Board, Commission, Other Component UnitFor the Year Ended June 30,2006
Finding Tito: Satisfactory Academic Progress
Reference Numbers): F-05-ED-SUBR-3{from rtaohtd •ahtduto of Aiding*, mty Indud* mo* than MM)
Single Audit Report Yean _2004-05
Initial Year of Finding; _
Amount of Questioned Costs In Finding (If applicable): $__$6,836.00.
Page Number (from sfngtoAwit Report): _71,72 & 73 __
Program Name(s): _FFEL & Federal Pell, ,
Federal Grantor Agency: _U S Department of Education.
CFDA Numbers); _84.063 & 84.0632
Status of Questioned Costs to^okmY Resolved: __^X_ Unresolved;,
No Further Action Needed: _
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they still in negotiation?$2,000 Federal Pelt _ _
4,836 FFEl
Status of FindingFully Corrected . Not Corrected -XPartially Corrected. . , _ No Further Action NeededChange of Corrective Action
Description of Status: QKtoto<jomc^9jtot*K^m*x^^The University has updated PoKdes and procedures to accurately monitor satisfactoryacademic progress. The Unfveralty changed the SAP process to Identify ail studentswho have not met SAP, Including academic demency.
NOTE: Use this form to present the statue of any findings that are listed for your agencyon the attaehedjtchedute. you should only present 1 finding per form, if youhavjr2 flrKfin rfcTbresent, then you should use 2 forms (1 for each finding). Ifthere are ( feMyffindlngs to present in this schedule, write NONE above.
Prepares Name: V^Vl^n /Stacav Batiste, Interim Directorl'~ \
Phone Number J2£5) 771-2968 or (225) 771-2012.
&-3FQKMSAP
113
SCHEDULE 8-3
SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Name: Southern Iiversltv and A nnitei* f R « n
State Agency, Board, Commission, other Component UnitFor the Year-Ended June 30, 2006
Finding Title: Retufn of Tjtle IV Funds _______
Reference Numbers): F-05-ED-SOBR~2(from attached schedule of findings, may Indudo more than one)
Single Audit Report Yean 2005
Initial Year of Finding: 2005
Amount of Questioned Costs in Finding (if applicable); $2.214
Page Number (from single Audit Report): 7*
Program Name(s): FFEL & Federal PELL
Federal Grantor Agency; U S Department of Education
CFDA Numbers); CFDA 84.032 and CFDA 84.063
Status of Questioned Costs (check one): Resolved: Unresolved:No Further Action Needed:
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they still in negotiation?
Questioned costs are still under negotiation, _ ; _
Status Of Finding (check one):
Fully Corrected _ Not Corrected _Partially Corrected X No Further Action Needed _Change of Corrective Action _ {s»eOMBA-i33 section 315(5X4))
Description Of Status: Qodutfe corrective acton planned and anticipated completion date, If appOcabte); _
The University is currently reevaiuating Its procedures as it relates to unofficial withdrawals.Due to Its complicated nature, the entire process wiH be revisited. The University has _Identified all students who received a grade of "P in all classes and is in the process of _identifying those students who unofficially withdrew from the University. The University iViil ""continue to adhere to established procedures for monitoring and processing federal gramoverpayments. _ _
NOTE: Use this form to present the status of any findings that are listed for your agencyon the attached schedule. You should only present 1 finding per form. If youhave 2 findings to present, then you should use 2 forms (1 for each finding). Ifthere are no federal findings tooresent In this schedule, write NONE above.
Prepared Name:
Phone Number: ft**!
Schedule 3*3 - 090506114
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Name: Southern University and A&M College (Baton Rouge)Hospital/College/UniversityFor the Year Ended June 30, 2006
Finding Title: Student Status Confirmation Report
Reference Numbers): F-04^EP-SUBR-2 _(from attached schedule of findings, may indude more man one)
Single Audit Report Year: 2004
Initial Year of Finding: 2004
Amount of Questioned Costs in Finding (if applicable): $ J)
Page Number (from Stogie Audit Repwtl: 79
Program Name{s): Federal Family Education Loans (FFEU
Federal Grantor Agency: Department of Education
CFDA Numbers): 84.032
Status of Questioned Costs «*»«* one): Resolved: X Unresolved:No Further Action Needed:
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they stilt in negotiation?
i gated with this finding* .
Status of Finding (<*«** one).Fully Corrected X Not CorrectedPartially Corrected _ No Further Action NeededChange of Corrective Action _ {See OMB A-133 Sectfon 3is<bK4W
Description Of Status: (trKtudecoacct action pUnThe University has revised its procedures to ensure thatthe Student Status Confirmation reports are subroitceaaccurately in accordance with Title iv regulations. "~_
NOTE: Use this form to present the status of any findings that are listed for your agencyon the attached schedule. You should only present 1 finding perform. If youhave, 2 findicKfslo resent, then you should use 2 forms (1 for each finding). Ifther4 are r5Suf<J?H fin£|s *° present in this schedule, write NONE above.
Phone Number: A U25) 771-2790
C:\Oocumento and SetfngsifotaJacfcsonWy DocumentslSTATE EVALUATK)NS\8-3 FORMCoN a.docPa0e2SDale: 4/21/05
SCHEDULE 6-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Name: Smiths^ nni-p-p-pff-ify an(j ^ * M p?ji«fl*» fnffifnn Rouge)State Agency, Board, Commission, Other Component UrotFor the Year Ended June 30,2006
Finding Title: Verification , —
Reference Numbers): f-ps-BP-sqBR-4<from lUaorwd ichaduto of finding* nay InofadtmonthmorM)
Single Audft Report Yean JM04-05
Initial Year of Finding: 2004-05
Amount of Questioned Costs In Finding (if applicable): $_$6,340.00.
Page Number(ftomSlwIeAudKR^port); T7&78
Program Name(s>: _FFEL & Federal Pel) .
Federal Grantor Agency: _U S Department of Education
CFDA Numbers): _64.063
Status of Questioned Costs (ch**«»Y Resolved: J( Unresolved:,No Further Action Needed: _
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they still in negotiation?
$3.800 Federal PeH Grant Program _S2.640FFELProoram _ ....
Status pf Finding (c*w*ooe);Fufly Corrected __X_ Not Corrected _______Partially Corrected _ No Further Action Needed _Change of Corrective Action _ <SM OMB A-133 s«*km 3ts(bx }
Description Of Status: flncludicotTioftss tfan^The Untversfiy ha> utxttted polities and procedures to assure accuracy when verifyingstudent information. The University changed the audft form to enforce consistencythroughout the verification process. _ __ __ •
NOTE; Use this form to present the status of any findings that are listed for your agencyon the attacJjttLMhedule. You should only present 1 finding per form. If you
, Inve 2 findings to\prewnt, then you should use 2 forms (1 for each finding), tf"ra fittRno* *° Present In this schedule, write NONE above.
/Stacey Batiste. Interim Director
Phone Number. Ql-2eee or (22$) 771-201?
8-eFORMv*ffloatfon
115
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Name: Southern University and A&M College (Baton Rouge)State Agency, Board, Commission, Other Component UnitFor the Year Ended June 30,2006
Finding Title: .Federal Work-Study.
Reference Numbers):OTomiltohKficrttdtte of Anting^ may M^
Sinflffe Audit Report Year 20Q4-Q5 _
Initial Year of Finding: 2004-05
Amount of Questioned Costs in Finding (if applicable): $__$87.00_
Page Number <tom &wt Auot Rtport); 79 & BO
Program Name(s): _FFEL & Federal Pail
Federal Grantor Agency; JJ 8 Department of Education
CFDA Numbers): _84,033_
Status of Questioned Costs «**<**»Y Resolved: x_ Unresolved:No Further Action Needed: _
Briefly describe the status of ttie Questioned Costs. Were they refunded to federal government?Are they still in negotiation?
excess wages paid _ _ _l enu scheduled to be to
Status of FindingFuMy Corrected X Not CorrectedPartially Comected . No Further Action NeededChange of Corrective Action
Description of Status: &**&vm^* friThe Univefsl hiis updated policies arci proc^student information. The UnrveraHy changed the work study process to enforce consistencythroughput the student employment process. _ ' _
NOTE; Use this form to present the status of any findings that are listed for your agencyon the Jittaefwd schedule. You should only present 1 finding per form. If youhave 2 findjntfslo^prasent, then you should use 2 forms (1 for each finding). Ifthe* «rfijW«%jy}nfng» to present In this schedule, write NONE above.
Prepares Namtf^r/>r*/r')C'' /Staeev Batiste, Interim Director
Phone Number Jttfi))71-3tt6or(225) 771-201?
116
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Name: Southern University at New OrleansFor the Year Ended June 30, 2005
Finding Title: F-04-HHS-SUNO-1
Reference Number(s): Allowable Costs
Single Audit Report Year: 2004
Initial Year of Finding: 2004
Amount of Questioned Costs in Finding (if applicable): $3.250
Page Number (from Single Audit Report): 63
Program Name(s): Biomedical Research and Training
Federal Grantor Agency: U.S. Department of Health and Human Services
CFDA Number(s): 93.859
Status of Questioned Costs (check one): Resolved: x Unresolved: ..No Further Action Needed: x
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they stifi in negotiation?
AWAITING FEDERAL DETERMINATION LETTER
StatUS Of Finding (check one):
Fully Corrected X Not Corrected _Partially Corrected No Further Action Needed _Change of Corrective Action {See OMB A-133 section 3i5(b)(4)>
Description Of Status: (include corrective action planned and anticipated completion date, if applicable):
NOTE: Use this form to present the status of any findings that are listed for your agencyon the attached schedule. You should only present 1 finding per form. If youhave 2 findings to present, then you should use 2 forms (1 for each finding). Ifthere are no federal findings to present in this^schedule, write NONE above.
Prepared Name: WOODIE WHITE
Phone Number: (504)286-5135
G:\SUNO STUFF\BRUNO-TERVALON\8-3_FORM-Coll.doc Page 25Date: 4/21/05
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Name: Southern University at New OrleansFor the Year Ended June 30, 2005
Finding Title: F-04-HHS-SUNO-2
Reference Number(s): Matching
Single Audit Report Year: 2004
Initial Year of Finding: 2004
Amount of Questioned Costs in Finding (if applicable): $18,005
Page Number (from Single Audit Report): 64
Program Name(s): Foster Care Title IVE
Federal Grantor Agency: U.S. Department of Health and Human Services
CFDA Number(s): 93.658
Status of Questioned Costs (check onev. Resolved: x Unresolved: -.
No Further Action Needed: Y
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they still in negotiation?
AWAITING FEDERAL DETERMINATION LETTER
Status Of Finding (check one):Fully Corrected X Not CorrectedPartially Corrected No Further Action NeededChange of Corrective Action {see OMB A-133 Section 3i5(b)(4)}
Description Of Status: (include corrective action planned and anticipated completion date, if applicable):
NOTE: Use this form to present the status of any findings that are listed for your agencyon the attached schedule. You should only present 1 finding per form. If youhave 2 findings to present, then you should use 2 forms (1 for each finding). Ifthere are no federal findings to present in trjis schedule, write NONE above.
Preparer's Name: WOODIE WHITE
Phone Number: (504)286-5135
G:\SUNO STUFF\BRUNO-TERVALON\8-3_FORM-Coll.doc Page 26Date: 4/21/05
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Southern University at ShreveportFor the Year Ended June 30, 2006
Finding Title: Verification
F-02-ED-SUSH-3Reference Number(s): _(from attached schedule of findings, may include more than one)
Single Audit Report Year: 2002
Initial Year of Finding: 2002
Amount of Questioned Costs in Finding: $ 7448
Status of Questioned Costs (check one): Resolved X_ Unresolved:
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they still in negotiation?Funds were refunded to Federal Government
Page Number (from Single Audit Report): 21
Program Name(s): Federal Pell Grant/Federal Direct Student Loan
Federal Grantor Agency: Department of Education
CFDA Number(s): 84.063. 84.268
Status Of Finding (check one):Fully CorrectedPartially CorrectedChange of Corrective Action
Not CorrectedNo Further Action Needed{See OMB A-133 Section 315(b)(4)}
X
Description Of Status: (include corrective action planned and anticipated completion date, if applicable):The University has hired a new Financial Aid Director and additional staff. We are reviewingcurrent procedures to ensure compliance with appropriate regulations.
NOTE: Use this form to present the status of any findings that are listed for youragency on the attached schedule. You should only present 1 finding perpage. If you have 2 findings to present, then you should use 2 forms (1 foreach finding). If there are no federal findings to present in this schedule,write NONE above.
Preparer's Signature:
Phone Number: (318)674-3481
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Southern University at ShreveportFor the Year Ended June 30, 2006
Finding Title: Allowable Cost
Reference Number(s): F-04-CC-SUSH-1(from attached schedule of findings, may include more than one)
Single Audit Report Year: 2004 .
Initial Year of Finding: 2004
Amount of Questioned Costs in Finding: $ 700
Status of Questioned Costs (check one): Resolved Unresolved: X
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they still in negotiation?Contacted D.O.E. and awaiting invoicing to prepare payment.
Page Number {from Single Audit Report): 35
Program Name(s): Vocational Education-Basic Grants
Federal Grantor Agency: Department of Education
CFDA Number(s): 84.048
StatUS Of Finding (check one):
Fully Corrected X Not CorrectedPartially Corrected No Further Action NeededChange of Corrective Action (See OMB A-133 section 3i5(b)(4)}
Description Of Status: (include corrective action planned and anticipated completion date, If applicable):
The University has received additional training to ensure that program costs are allowable perfederal guidelines.
NOTE: Use this form to present the status of any findings that are listed for youragency on the attached schedule. You should only present 1 finding perpage. If you have 2 findings to present, then you should use 2 forms (1 foreach finding). If there are no federal findings to present in this schedule,write NONE above.
Prepared Signature:
Phone Number: (318)674-3481
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Southern University at ShreveportFor the Year Ended June 30, 2006
Finding Title: Satisfactory Academic Progress
Reference Number(s): F-02-ED-SUSH-2(from attached schedule of findings, may Include more than one)
Single Audit Report Year: 2002
Initial Year of Finding: 1999
Amount of Questioned Costs in Finding: $ 11,887
Status of Questioned Costs (check one): Resolved X Unresolved:
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they still in negotiation?Funds were refunded to Federal Government
Page Number (from Single Audit Report): 120
Program Name(s): Federal Pell Grant/Federal Direct Student Loan
Federal Grantor Agency: Department of Education
CFDA Number(s): 84.063. 84.268
StatUS Of Finding (check one):Fully Corrected Not Corrected XPartially Corrected No Further Action NeededChange of Corrective Action {See OMB A-133 section 3i5(b)(4)>
Description Of Status: (include corrective action planned and anticipated completion date, if applicable):The University has hired a new Financial Aid Director and additional staff. We are reviewingcurrent procedures to ensure compliance with appropriate regulations.
NOTE: Use this form to present the status of any findings that are listed for youragency on the attached schedule. You should only present 1 finding perpage. If you have 2 findings to present, then you should use 2 forms (1 foreach finding). If there are no federal^findings to present in this schedule,write NONE above.
Preparer's Signature:
Phone Number: (318)674-3481
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Southern University at ShreveportFor the Year Ended June 30,2006
Finding Title: Federal Financial Reports
Reference Number(s): F-04-CC-SUSH-2(from attached schedule of findings, may include more than one)
Single Audit Report Year: 2004 .
Initial Year of Finding: 2004
Amount of Questioned Costs in Finding: $ -0-
Status of Questioned Costs (check one): Resolved N/A Unresolved:
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they still in negotiation?
Page Number (from Single Audit Report): 36
Program Name(s): (See Attached)
Federal Grantor Agency: Department of Agriculture. D.O.E.. D.H.H.S.
CFDA Number(s): 10.206. 93.859. 84.033. 84.063. 84.007
Status Of Finding (check one):
Fully Corrected X Not CorrectedPartially Corrected No Further Action NeededChange of Corrective Action {see OMB A-133 section 3i5(b)(4)>
Description Of Status: (Include corrective action planned and anticipated completion date, tf applicable):
The University has developed procedures to ensure reconciliation of general ledger accountsto federal reports.
NOTE: Use this form to present the status of any findings that are listed for youragency on the attached schedule. You should only present 1 finding perpage. If you have 2 findings to present, then you should use 2 forms (1 foreach finding). If there are no federal findings to present in this schedule,write NONE above.
Preparer's Signature:
Phone Number: (318)674-3481
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Southern University at ShreveportFor the Year Ended June 30, 2006
Finding Title: Return of Title IV Funds
Reference Number(s): F-05-ED-SUSH-1(from attached schedule of findings, may include more than one)
Single Audit Report Year: 2005
Initial Year of Finding: 2005 .
Amount of Questioned Costs in Finding: $ Undetermined
Status of Questioned Costs (check one): Resolved Unresolved: X
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they still in negotiation?The University is currently preparing a file review for the Department of Education to determinethe amount of questioned cost.
Page Number (from Single Audit Report): 79
Program Name(s): Federal Family Education Loan: Federal Pell Grant Program
Federal Grantor Agency: Department of Education
CFDA Number(s): 84.032. 84.063
StatUS Of Finding (check one):Fully Corrected . Not Corrected XPartially Corrected No Further Action NeededChange of Corrective Action {See OMB A-133 section 3i5(b)(4)>
Description Of Status: (include corrective action planned and anticipated completion date, if applicable):
The University is in the process of reviewing current procedures and has already begun theprocess of determining whether or not students unofficially withdrew from the University. Wewill then prepare the Return of Title IVfunds calculation and return the funds to the Departmentof Education.
NOTE: Use this form to present the status of any findings that are listed for youragency on the attached schedule. You should only present 1 finding perpage. If you have 2 findings to present, then you should use 2 forms (1 foreach finding). If there are no federal findings to present in this schedule,write NONE above.
Preparer's Signature:
Phone Number: (318)674-3481
SCHEDULE 8-3SUMMARY SCHEDULE OF PRIOR FEDERAL AUDIT FINDINGS
Southern University at ShreveportFor the Year Ended June 30,2006
Finding Title: Satisfactory Academic Progress
Reference Number(s): F-Q5-ED-SUSH-2(from attached schedule of findings, may include more than one)
Single Audit Report Yean 2005
Initial Year of Finding: 2005
Amount of Questioned Costs in Finding: $ 16,680
Status of Questioned Costs (check one): Resolved Unresolved: X
Briefly describe the status of the Questioned Costs. Were they refunded to federal government?Are they still in negotiation?The University has not received an invoice from the Department of Education which is requiredbefore payment can be made.
Page Number (from Single Audit Report): 83
Program Name(s): Federal Pell Grant/Federal Family Education Loan (FFEL
Federal Grantor Agency: Department of Education
CFDA Number(s): 84.063, 84.032
Status Of Finding (check one):
Fully Corrected Not Corrected XPartially Corrected No Further Action NeededChange of Corrective Action {See OMB A-133 section 3i5(b)(4)>
Description Of Status: (include corrective action planned and anticipated completion date, if applicable):
The University has hired a new Financial Aid Director and additional staff. We are reviewingcurrent procedures to ensure compliance with appropriate regulations.
NOTE: Use this form to present the status of any findings that are listed for youragency on the attached schedule. You should only present 1 finding perpage. If you have 2 findings to present, then you should use 2 forms (1 foreach finding). If there are no federal findings to present in this schedule,write NONE above. .
Prepared Signature: f&*~*JjL^
Phone Number: (318)674-3481
Attachment to Schedule 8-3(Federal Financial Reports)
CFD Title and Number
Grants for Agricultural Research - Competitive Research Grants 10.206
Biomedical Research and Training 93.859
Federal Work Study (CWS) 84.033
Federal Pell Grant Program 84.063
Federal Supplemental Educational Opportunity Grant (SEOG) 84.007
