Single Audit
A REPORT
TO THE
ARIZONA LEGISLATURE
Maricopa County
Community College
District
Year Ended June 30, 2007
Financial Audit Division
Debra K. Davenport
Auditor General
The Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five
senators and five representatives. Her mission is to provide independent and impartial information and specific
recommendations to improve the operations of state and local government entities. To this end, she provides financial
audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and
conducts performance audits of school districts, state agencies, and the programs they administer.
Copies of the Auditor General’s reports are free.
You may request them by contacting us at:
Office of the Auditor General
2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333
Additionally, many of our reports can be found in electronic format at:
www.azauditor.gov
Maricopa County Community College District
Single Audit Reporting Package
Year Ended June 30, 2007
Table of Contents Page
Comprehensive Annual Financial Report
Issued separately
Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of
Basic Financial Statements Performed in Accordance
with Government Auditing Standards
Issued separately
Single Audit Section
Report on Compliance with Requirements Applicable to Each
Major Program and on Internal Control over Compliance in
Accordance with OMB Circular A-133
1
Schedule of Expenditures of Federal Awards
4
Schedule of Findings and Questioned Costs
Summary of Auditors’ Results
8
Federal Award Findings and Questioned Costs
9
District Response
Corrective Action Plan
13
Summary Schedule of Prior Audit Findings
17
2910 NORTH 44
th
STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553-0333 • FAX (602) 553-0051
DEBRA K. DAVENPORT, CPA
AUDITOR GENERAL
STATE OF ARIZONA
OFFICE OF THE
AUDITOR GENERAL
WILLIAM THOMSON
DEPUTY AUDITOR GENERAL
Independent Auditors’ Report on Compliance with Requirements
Applicable to Each Major Program and on Internal Control over Compliance in
Accordance with OMB Circular A-133
Members of the Arizona State Legislature
The Governing Board of
Maricopa County Community College District
Compliance
We have audited the compliance of Maricopa County Community College District with the types of
compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement that are applicable to each of its major federal programs for the year ended
June 30, 2007. The District’s major federal programs are identified in the Summary of Auditors’ Results
section of the accompanying Schedule of Findings and Questioned Costs. Compliance with the
requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs
is the responsibility of the District’s management. Our responsibility is to express an opinion on the
District’s compliance based on our audit.
We conducted our audit of compliance in accordance with U.S. generally accepted auditing standards;
the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United 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 and perform
the audit to obtain reasonable assurance about whether noncompliance with the types of compliance
requirements referred to above that could have a direct and material effect on a major federal program
occurred. An audit includes examining, on a test basis, evidence about the District’s compliance with
those requirements and performing such other procedures as we considered necessary in the
circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not
provide a legal determination of the District’s compliance with those requirements.
In our opinion, Maricopa County Community College District complied, in all material respects, with the
requirements referred to above that are applicable to each of its major federal programs for the year
ended June 30, 2007. However, the results of our auditing procedures disclosed instances of
noncompliance with those requirements that are required to be reported in accordance with OMB Circular
A-133, and that are described in the accompanying Schedule of Findings and Questioned Costs as items
07-101 through 07-105.
2
Internal Control over Compliance
The District’s management is responsible for establishing and maintaining effective internal control over
compliance with the requirements of laws, regulations, contracts, and grants applicable to federal
programs. In planning and performing our audit, we considered the District’s internal control over
compliance with the requirements that could have a direct and material effect on a major federal program
in order to determine our auditing procedures for the purpose of expressing our opinion on compliance,
but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.
Accordingly, we do not express an opinion on the effectiveness of the District’s internal control over
compliance.
Our consideration of internal control over compliance was for the limited purpose described in the
preceding paragraph and would not necessarily identify all deficiencies in the District’s internal control that
might be significant deficiencies or material weaknesses as defined below. However, as discussed below,
we identified certain deficiencies in internal control over compliance that we considered to be significant
deficiencies.
A control deficiency in the District’s internal control over compliance exists when the design or operation of
a control does not allow management or employees, in the normal course of performing their assigned
functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program
on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies,
that adversely affects the District’s ability to administer a federal program such that there is more than a
remote likelihood that noncompliance with a type of compliance requirement of a federal program that is
more than inconsequential will not be prevented or detected by the District’s internal control. We consider
items 07-101 through 07-105 described in the accompanying Schedule of Findings and Questioned Costs
to be significant deficiencies in internal control over compliance.
A material weakness is a significant deficiency, or combination of significant deficiencies, that results in
more than a remote likelihood that material noncompliance with a type of compliance requirement of a
federal program will not be prevented or detected by the District’s internal control. We did not consider any
of the deficiencies described in the accompanying Schedule of Findings and Questioned Costs to be
material weaknesses.
Schedule of Expenditures of Federal Awards
We have audited the financial statements of the business-type activities and discretely presented
component unit of Maricopa County Community College District as of and for the year ended June 30,
2007, and have issued our report thereon dated December 17, 2007. Our report was modified to include a
reference to our reliance on other auditors. Our audit was performed for the purpose of forming opinions
on the financial statements that collectively comprise the District’s basic financial statements. The
accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional
analysis as required by OMB Circular A-133 and is not a required part of the basic financial statements.
Such information has been subjected to the auditing procedures applied in the audit of the basic financial
statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial
statements taken as a whole.
Maricopa County Community College District’s responses to the findings identified in our audit are
presented on pages 13 through 16. We did not audit the District’s responses and, accordingly, we express
no opinion on them.
3
This report is intended solely for the information and use of the members of the Arizona State Legislature,
the Governing Board, federal awarding agencies, and pass-through entities and is not intended to be and
should not be used by anyone other than these specified parties. However, this report is a matter of public
record, and its distribution is not limited.
Dennis L. Mattheisen, CPA
Financial Audit Director
March 26, 2008, except for the
Schedule of Expenditures of Federal Awards,
for which the date is December 17, 2007
Maricopa County Community College District
Notes to Schedule of Expenditures of Federal Awards
Year Ended June 30, 2007
7
Note 1 - Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant
activity of Maricopa County Community College District and is presented on the accrual basis
of accounting. The information in this schedule is presented in accordance with the
requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations. Therefore, some amounts presented in this schedule may differ from amounts
presented in, or used in the preparation of, the financial statements.
Note 2 - Catalog of Federal Domestic Assistance (CFDA) Numbers
The program titles and CFDA numbers were obtained from the federal or pass-through grantor
or the 2007 Catalog of Federal Domestic Assistance. When there was no federal contract
number, the first two-digit federal agency identifier, a period, and the word “unknown” were
used.
Note 3 - Loans Outstanding
The expenditures reported on the Schedule of Expenditures of Federal Awards for the Federal
Perkins Loan Program—Federal Capital Contributions (CFDA No. 84.038) included loan
balances outstanding at June 30, 2007, of $964,771.
Maricopa County Community College District
Schedule of Findings and Questioned Costs
Year Ended June 30, 2007
8
Summary of Auditors’ Results
Financial Statements
Type of auditors’ report issued:
Unqualified
Yes No
Material weakness identified in internal control over financial reporting? X
Significant deficiencies identified not considered to be material weaknesses? X
Noncompliance material to the financial statements noted?
X
Federal Awards
Material weakness identified in internal control over major programs?
X
Significant deficiencies identified not considered to be material weaknesses? X
Type of auditors’ report issued on compliance for major programs: Unqualified
Any audit findings disclosed that are required to be reported in accordance with
Circular A-133 (section .510[a])?
X
Identification of major programs:
CFDA Number Name of Federal Program or Cluster
47.076 Education and Human Resources
Student Financial Assistance Cluster:
84.007 Federal Supplemental Educational Opportunity Grants
84.032 Federal Family Education Loans
84.033 Federal Work-Study Program
84.038 Federal Perkins Loan Program—Federal Capital Contributions
84.063 Federal Pell Grant Program
84.268 Federal Direct Student Loans
84.375 Academic Competitiveness Grants
84.002 Adult Education—State Grant Program
Dollar threshold used to distinguish between Type A and Type B programs: $1,806,743
Auditee qualified as low-risk auditee? X
Other Matters
Auditee's Summary Schedule of Prior Audit Findings required to be reported in
accordance with Circular A-133 (section .315[b])?
X
Maricopa County Community College District
Schedule of Findings and Questioned Costs
Year Ended June 30, 2007
9
Financial Statement Findings
Financial statement findings were reported in the separately issued Report on Internal Control over
Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial
Statements Performed in Accordance with Government Auditing Standards.
Federal Award Findings and Questioned Costs
07-101
CFDA No.: 47.076 Education and Human Resources, #s DUE-0501854, DUE-0302523, DUE-0402075,
DUE-0603379, DUE-0603491, DUE-0501626, DUE-0702753, DUE-0220800, DUE-
0422512, DUE-0220755, DUE-0324025, DRL-0101998, DRL-0353469 (direct grants);
2123-8224C (passed through from Central New Mexico Community College); 07-793,
05-544, F06US001, S07US002, and S07US005 (passed through from Arizona State
University); DUE-0402263 (passed through from Mohawk Valley Community College);
and R430138 (passed through from University of Buffalo).
National Science Foundation
Award Period: July 1, 2006 through June 30, 2007
Questioned Cost: $40,096
The District did not adequately monitor employees who were paid under special service employment
contracts. The special service employment contracts are used to pay employees for temporary services
that are beyond their normal hours of employment and job responsibilities. Specifically, the District’s
policies required employees to submit written statements describing how the objective of the employment
contracts were met and these must be approved by the employees’ supervisors. However, for seven of
seven special service employment contracts tested, the District did not maintain documentation that the
employees performed the work that was outlined in the contracts. In addition, for two of the special service
employment contracts tested, there were no dates indicating when the contracts were approved. Further,
for five of the special service employment contracts tested, the contracts were not approved by the
appropriate supervisors. As a result, auditors were unable to determine for the contracts noted above,
totaling $40,096, if the work was performed by the employees. The special service employment contracts
during fiscal year 2007 were $90,146 of federal program expenditures. This finding has the potential to
affect other district federal programs.
It was not practical to extend our auditing procedures sufficiently to determine whether any additional
questioned costs resulted from this finding. This finding is a significant deficiency and noncompliance over
the activities allowed or unallowed and allowable costs/cost principles compliance requirements. This
instance of noncompliance is similar to a prior-year finding.
The District should ensure that each college is following the District’s policies and procedures when using
special service employment contracts.
Maricopa County Community College District
Schedule of Findings and Questioned Costs
Year Ended June 30, 2007
10
07-102
CFDA No.: 47.076 Education and Human Resources, #s DUE-0501854, DUE-0302523, DUE-0402075,
DUE-0603379, DUE-0603491, DUE-0501626, DUE-0702753, DUE-0220800, DUE-
0422512, DUE-0220755, DUE-0324025, DRL-0101998, DRL-0353469 (direct grants);
2123-8224C (passed through from Central New Mexico Community College); 07-793,
05-544, F06US001, S07US002, and S07US005 (passed through from Arizona State
University); DUE-0402263 (passed through from Mohawk Valley Community College);
and R430138 (passed through from University of Buffalo).
National Science Foundation
Award Period: July 1, 2006 through June 30, 2007
Questioned Cost: $20,875
The District did not have adequate internal controls to ensure that only eligible students received National
Science Foundation (NSF) computer science, engineering, and mathematics scholarship awards that
were funded under contract #s DUE-0220800 and DUE-0422512. Specifically, for all scholarships
awarded during the period July 1, 2006 through June 30, 2007, three students at Mesa Community
College and one student at Phoenix College did not demonstrate a financial need as outlined by the U.S.
Department of Education guidelines for federal financial aid. In addition, at Glendale Community College,
eight students were awarded scholarships after dropping below full-time equivalency status. These
students were awarded a combined total of $20,875 in scholarships for that period. During fiscal year
2007, the District awarded a total of $138,375 in scholarships at the three participating colleges.
This finding is a significant deficiency and noncompliance over the activities allowed or unallowed and
eligibility compliance requirements. This instance of noncompliance is similar to a prior-year finding.
To comply with the NSF Publications 02-006 and 04-506 and to strengthen internal controls, the District
should establish policies and procedures to ensure that NSF scholarships are awarded only to eligible
students.
07-103
Student Financial Assistance Cluster:
CFDA No.: 84.007 Federal Supplemental Educational Opportunity Grants
84.032 Federal Family Education Loans
84.033 Federal Work-Study Program
84.038 Federal Perkins Loan Program—Federal Capital Contributions
84.063 Federal Pell Grant Program
84.268 Federal Direct Student Loans
84.375 Academic Competitiveness Grants
U.S. Department of Education
Award Period: July 1, 2006 through June 30, 2007
Questioned Cost: Unknown
The District is required to notify the Secretary of Education or guaranty agency within 30 days when a
student who receives a Stafford, Unsubsidized Stafford, or Federal PLUS Federal Family Education Loan
ceases to be enrolled at least half time unless it expects to submit its next student status confirmation
Maricopa County Community College District
Schedule of Findings and Questioned Costs
Year Ended June 30, 2007
11
report (SSCR) within the next 60 days. The District’s procedures are to have each community college
submit a SSCR every 60 days and not notify the guarantor agency or secretary within 30 days every time a
student changes their enrollment status. However, Chandler/Gilbert Community College, Estrella Mountain
Community College, Mesa Community College, Paradise Valley Community College, and Rio Salado
College did not submit SSCRs every 60 days. Auditors noted six instances for which SSCRs were
submitted between 62 and 137 days.
It was not practical to extend our auditing procedures sufficiently to determine questioned costs, if any,
that may have resulted from this finding. This finding is a significant deficiency and noncompliance over
the special tests and provisions compliance requirement. This instance of noncompliance is similar to a
prior-year finding.
To comply with 34 Code of Federal Regulations (CFR) §682.610, the District should ensure that each
college is either submitting a SSCR every 60 days or notifying guaranty agencies within 30 days when a
Stafford, Unsubsidized Stafford, or Federal PLUS loan recipient ceases to be enrolled at least half time.
07-104
Student Financial Assistance Cluster:
CFDA No.: 84.007 Federal Supplemental Educational Opportunity Grants
84.032 Federal Family Education Loans
84.033 Federal Work-Study Program
84.038 Federal Perkins Loan Program—Federal Capital Contributions
84.063 Federal Pell Grant Program
84.268 Federal Direct Student Loans
84.375 Academic Competitiveness Grants
U.S. Department of Education
Award Period: July 1, 2006 through June 30, 2007
Questioned Cost: Unknown
The District did not have adequate internal controls to ensure that its colleges were requesting and
disbursing federal family education loans (FFEL) to students within the designated time frames outlined in
34 CFR §§668.164(f) and 167(a). The earliest the District may disburse an initial installment of a loan under
the FFEL program is either 30 days after the first day of the student’s program of study for a first-year, first-
time borrower or 10 days before the first day of classes for all other borrowers. In addition, the District may
not request monies from the lender until 3 days before it plans to disburse the loans to the borrowers.
Auditors noted that for 8 out of 46 students tested, the District disbursed monies to students between 1 to
3 days early. Further, for an additional 5 students, the District disbursed loans to students between 4 and
17 days after receipt and not within 3 days. Auditors did not note any questioned costs for the sample
items tested.
It was not practical to extend our auditing procedures sufficiently to determine questioned costs, if any,
that may have resulted from this finding. This finding is a significant deficiency and noncompliance over
the special tests and provisions compliance requirement. This instance of noncompliance is similar to a
prior-year finding.
Maricopa County Community College District
Schedule of Findings and Questioned Costs
Year Ended June 30, 2007
12
To comply with 34 CFR §§668.164(f) and 668.167(a), the District should monitor when federal loans are
disbursed to students. Also, the District should ensure that federal loan monies are not held longer than 3
days before disbursement.
07-105
Student Financial Assistance Cluster:
CFDA No.: 84.007 Federal Supplemental Educational Opportunity Grants
84.032 Federal Family Education Loans
84.033 Federal Work-Study Program
84.038 Federal Perkins Loan Program—Federal Capital Contributions
84.063 Federal Pell Grant Program
84.268 Federal Direct Student Loans
84.375 Academic Competitiveness Grants
U.S. Department of Education
Award Period: July 1, 2006 through June 30, 2007
Questioned Cost: Unknown
Paradise Valley Community College did not have adequate internal controls to ensure that all adjustments
to Federal Direct Student Loans were recorded on the Direct Loan Servicing System. Specifically, the
College did not identify or adjust incorrect fiscal year 2007 award amounts recorded on the system in a
timely manner. As a result, during test work, auditors noted that for one of five student loans tested the
award was incorrectly reported to the U.S. Department of Education. The student loan was subsequently
corrected by the College in January 2008. In addition, there was the potential that additional student loans
were recorded inaccurately on the Direct Loan Servicing System.
It was not practical to extend our auditing procedures sufficiently to determine questioned costs, if any,
that may have resulted from this finding. This finding is a significant deficiency and noncompliance over
the special tests and provisions compliance requirement.
To comply with 34 CFR §685.301(d), the College should record adjustments to student loans in the Direct
Loan Servicing System within 30 days.
13
March 19, 2008
Ms. Debbie Davenport
Auditor General
2910 N. 44
th
Street, Suite 410
Phoenix, AZ 85018
Dear Ms. Davenport:
The accompanying corrective action plan has been prepared as required by U.S.
Office of Management and Budget Circular A-133. Specifically, we are providing
you with the name of the contact person responsible for the corrective action, the
corrective action planned, and the anticipated completion date for the audit findings
included in the Schedule of Findings and Questioned Costs for the fiscal year ended
June 30, 2007.
Sincerely,
Kimberly Brainard Granio, CPA
Director, Financial Services and Controller
MARICOPA COUNTY COMMUNITY COLLEGE DISTRICT
Corrective Action Plan
Year Ended June 30, 2007
14
Federal Award Findings and Questioned Costs
07-101
CFDA No.: 47.076 Education and Human Resources, #’s DUE-0501854, DUE-
0302523, DUE-0402075, DUE-0603379, DUE-0603491, DUE-0501626, DUE-0702753,
DUE-0220800, DUE-0422512, DUE-0220755, DUE-0324025, DRL-0101998, DRL-
0353469 (direct grants); 2123-8244C (passed through from Central New Mexico
Community College, formerly Albuquerque Technical Vocational Institute); 07-793, 05-
544, F06US001, S07US002, and S07US005 (passed through from Arizona State
University); DUE-0402263 (passed through Mohawk Valley Community College); and
R430138 (passed through University of Buffalo)
Contact person: Michelle Paul
Anticipated completion date: June 2008
Corrective Action Planned:
Effective February 2008 the District has implemented on-line approval of Special
Services assignments through the District’s Human Resources (HR) system. In addition,
the District is in the process of implementing functionality within the on-line HR system
that will document the completion of the contracted work. In the interim, the District will
work with Grant Project Directors to ensure that the completion of contracted work is
properly documented.
07-102
CFDA No.: 47.076 Education and Human Resources, #’s DUE-0501854, DUE-
0302523, DUE-0402075, DUE-0603379, DUE-0603491, DUE-0501626, DUE-0702753,
DUE-0220800, DUE-0422512, DUE-0220755, DUE-0324025, DRL-0101998, DRL-
0353469 (direct grants); 2123-8244C (passed through from Central New Mexico
Community College, formerly Albuquerque Technical Vocational Institute); 07-793, 05-
544, F06US001, S07US002, and S07US005 (passed through from Arizona State
University); DUE-0402263 (passed through Mohawk Valley Community College); and
R430138 (passed through University of Buffalo)
Contact person: Michelle Paul
Anticipated completion date: Spring 2008
Corrective Action Planned:
Effective Spring 2008, all candidates that are selected for a National Science Foundation
Computer, Science, Engineering, and Mathematics Scholarships (CSEMS) award will be
required to complete a FAFSA which will be reviewed by the college’s financial aid
office to determine need and eligibility prior to awarding the scholarship. In addition,
candidates that receive multiple award disbursements will be reviewed for eligibility
compliance prior to the second award disbursement.
MARICOPA COUNTY COMMUNITY COLLEGE DISTRICT
Corrective Action Plan
Year Ended June 30, 2007
15
07-103
CFDA No.: 84.007 Federal Supplemental Educational Opportunity Grants
84.032 Federal Family Education Loans
84.033 Federal Work-Study Program
84.038 Federal Perkins Loan Program-Federal Capital Contributions
84.063 Federal Pell Grant Program
84.268 Federal Direct Student Loans
84.375 Academic Competitiveness Grant
Contact person: Michelle Paul
Anticipated completion date: June 2008
Corrective Action Planned:
With the implementation of the student information system in February 2008, the
colleges are in the process of moving the Student Status Confirmation Reports (SSCR)
submissions to the National Student Clearinghouse. The District has requested that the
National Student Clearinghouse put all the colleges on a monthly SSCR reporting
schedule to the National Student Loan Data System (NSLDS).
07-104
CFDA No.: 84.007 Federal Supplemental Educational Opportunity Grants
84.032 Federal Family Education Loans
84.033 Federal Work-Study Program
84.038 Federal Perkins Loan Program-Federal Capital Contributions
84.063 Federal Pell Grant Program
84.268 Federal Direct Student Loans
84.375 Academic Competitiveness Grant
Contact person: Michelle Paul
Anticipated completion date: Fall 2008
Corrective Action Planned:
The District is in the process of implementing the financial aid module of the Peoplesoft
student information system. This module includes tools that can assist with the request
and disbursement process based on the start of classes for the payment period. For award
year 08-09, the District will develop business processes to utilize the system as
effectively as possible in addition to monitoring when federal loan funds are requested
and disbursed in order to comply with Federal disbursement rules. In the interim, the
District will continue to monitor when federal loans are requested and disbursed as well
as remind all Financial Aid offices to document any exceptions that are made.
MARICOPA COUNTY COMMUNITY COLLEGE DISTRICT
Corrective Action Plan
Year Ended June 30, 2007
16
07-105
CFDA No.: 84.007 Federal Supplemental Educational Opportunity Grants
84.032 Federal Family Education Loans
84.033 Federal Work-Study Program
84.038 Federal Perkins Loan Program-Federal Capital Contributions
84.063 Federal Pell Grant Program
84.268 Federal Direct Student Loans
84.375 Academic Competitiveness Grant
Contact person: Michelle Paul
Anticipated completion date: March 2008
Corrective Action Planned:
Paradise Valley Community College will reconcile Direct Loans at the end of each
calendar month. All necessary adjustments to Direct Loans will be made to EDExpress,
the Direct Loan Serving System, as soon as the monthly reconciliation is completed.
17
March 19, 2008
Ms. Debbie Davenport
Auditor General
2910 N. 44
th
Street, Suite 410
Phoenix, AZ 85018
Dear Ms. Davenport:
The accompanying Summary Schedule of Prior Audit Findings had been prepared as
required by U.S. Office of Management and Budget Circular A-133. Specifically, we
are reporting the status of audit findings included in the prior audit’s Schedule of
Findings and Questioned Costs related to federal awards.
Sincerely,
Kimberly Brainard Granio, CPA
Director, Financial Services and Controller
Maricopa County Community College District
Summary Schedule of Prior Audit Findings
Year Ended June 30, 2007
18
Status of Federal Award Findings and Questioned Costs
Finding No. 06-101
Status: Partially Corrected
The District has reviewed the Special Service Employment contracts noted in this finding
and have verified that work was completed and was in compliance with allowable costs
for the programs. In addition, the district has implemented procedures as of February
2008 in order to comply with the District’s Governing Board approved changes regarding
Special Service Employment contracts.
Contact person: Michelle Paul
Finding No. 06-102
Status: Partially Corrected
Mesa Community College has revised the scholarship application for the National
Science Foundation Computer Science, Engineering, and Mathematics Scholarships
(CSEMS) award to comply with the eligibility requirements for this program.
Additionally, all FY 07-08 CSEMS scholarship awards have been reviewed for eligibility
compliance. This finding should be corrected for the 07-08 award year.
Contact person: Michelle Paul
Finding No. 06-103
Status: Partially Corrected
The colleges have requested through National Student Loan Data System (NSLDS) to
have the Student Status Reports (SSCR) run monthly as of 6/1/2007. This finding should
be corrected for the 07-08 award year.
Contact person: Michelle Paul
Finding No. 06-104
Status: Partially Corrected
The District is in the process of implementing the financial aid module of the Peoplesoft
student information system. This module includes tools that can assist with the request
and disbursement process based on the start of classes for the payment period. For award
year 08-09, the District will develop business processes to utilize the system as
effectively as possible in addition to monitoring when federal loan funds are requested
and disbursed in order to comply with Federal disbursement rules.
Contact person: Michelle Paul
Maricopa County Community College District
Summary Schedule of Prior Audit Findings
Year Ended June 30, 2007
19
Finding No. 06-105
Status: Fully Corrected