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COLLEGE OF THE SEQUOIASCOMMUNITY COLLEGE DISTRICTAudit ReportENROLLMENT FEE COLLECTIONAND WAIVERS PROGRAMEducation Code Section 76300 and CaliforniaCode of Regulations, Title 5, Sections 58501–58503,58611–58613, 58620, and 58630July 1, 1998, through June 30, 2010JOHN CHIANGCalifornia State ControllerJanuary 2013
JOHN CHIANGCalifornia State ControllerJanuary 29, 2013Greg Sherman, PresidentBoard of TrusteesCollege of the SequoiasCommunity College District915 South Mooney Blvd.Visalia, CA 93277Dear Mr. Sherman:The State Controller’s Office audited the costs claimed by the College of the SequoiasCommunity College District for the legislatively mandated Enrollment Fee Collection andWaivers Program (Education Code section 76300 and California Code of Regulations, Title 5,sections 58501–58503, 58611–58613, 58620, and 58630) for the period of July 1, 1998, throughJune 30, 2010.The district claimed 1,496,214 for the mandated program. Our audit disclosed that 813,756 isallowable, and 682,458 is unallowable. The costs are unallowable primarily because the districtclaimed unsupported and ineligible costs, overstated student enrollment numbers, misstated thenumber of Board of Governors Grant fee waivers, misstated indirect cost rates, and overstatedoffsetting reimbursements. The State paid the district 82,012. The State will pay allowable costsclaimed that exceed the amount paid, totaling 731,744, contingent upon availableappropriations.If you disagree with the audit findings, you may file an Incorrect Reduction Claim (IRC) withthe Commission on State Mandates (CSM). The IRC must be filed within three years followingthe date that we notify you of a claim reduction. You may obtain IRC information at the CSM’swebsite at www.csm.ca.gov/docs/IRCForm.pdf.If you have any questions, please contact Jim L. Spano, Chief, Mandated Cost Audits Bureau, at(916) 323-5849.Sincerely,Original signed byJEFFREY V. BROWNFIELDChief, Division of AuditsJVB/sk
Greg Sherman, President-2-January 29, 2013cc: Linda McCauley, Chief Accounting OfficerFiscal Services, College of the Sequoias Community College DistrictStan Carrizosa, Superintendent/PresidentAdministrative Services, College of the Sequoias Community College DistrictChristine Atalig, SpecialistCollege Finance and Facilities PlanningCalifornia Community Colleges Chancellor’s OfficeEd Hanson, Principal Program Budget AnalystEducation Systems UnitDepartment of FinanceJay Lal, ManagerDivision of Accounting and ReportingState Controller’s Office
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramContentsAudit ReportSummary .1Background .1Objective, Scope, and Methodology .2Conclusion .3Views of Responsible Official .3Restricted Use .3Schedule 1—Summary of Program Costs .4Findings and Recommendations . 16
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramAudit ReportSummaryThe State Controller’s Office (SCO) audited the costs claimed by theCollege of the Sequoias Community College District for the legislativelymandated Enrollment Fee Collection and Waivers Program (EducationCode section 76300 and California Code of Regulations, Title 5, sections58501–58503, 58611–58613, 58620, and 58630) for the period of July 1,1998, through June 30, 2010.The district claimed 1,496,214 for the mandated program. Our auditdisclosed that 813,756 is allowable and 682,458 is unallowable. Thecosts are unallowable primarily because the district claimed unsupportedand ineligible costs, overstated student enrollment numbers, misstatedthe number of Board of Governors Grant (BOGG) fee waivers, misstatedindirect cost rates, and overstated offsetting reimbursements. The Statepaid the district 82,012. The State will pay allowable costs claimed thatexceed the amount paid, totaling 731,744, contingent upon availableappropriations.BackgroundEducation Code section 76300 and Title 5, California Code ofRegulations, sections 58501–58503, 58611–58613, 58620, and 58630authorize community college districts to calculate and collect studentenrollment fees and to waive student fees in certain instances. The codesalso direct community college districts to report the number of, andamounts provided for Board of Governor Grants and to adopt proceduresthat will document all financial assistance provided on behalf of studentspursuant to Chapter 9 of Title 5, California Code of Regulations.The sections were added and/or amended by: Chapter 1, Statutes of 1984; Chapter 274 and 1401, Statutes of 1984; Chapter 920 and 1454, Statutes of 1985; Chapter 46 and 395, Statutes of 1986; Chapter 1118, Statutes of 1987; Chapter 136, Statutes of 1989; Chapter 114, Statutes of 1991; Chapter 703, Statutes of 1992; Chapter 8, 66, 67, and 1124, Statutes of 1993; Chapter 153 and 422, Statutes of 1994; Chapter 308, Statutes of 1995; Chapter 63, Statutes of 1996; and Chapter 72, Statutes of 1999.-1-
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramOn April 24, 2003, the Commission on State Mandates (CSM) adoptedthe Statement of Decision for the Enrollment Fee Collection and WaiversProgram. The CSM found that the test claim legislation constitutes a newprogram or higher level of service and imposes a reimbursable Statemandated program on community college districts within the meaning ofArticle XIII B, section 6 of the California Constitution and GovernmentCode section 17514.The CSM found that the following activities are reimbursable: Calculating and collecting the student enrollment fee for each studentenrolled except for nonresidents, and except for special part-timestudents cited in Education Code section 76300, subdivision (f). Waiving student fees in accordance with the groups listed inEducation Code section 76300, subdivisions (g) and (h). Waiving fees for students who apply for and are eligible for BOGGfee waivers. Reporting to the Community Colleges Chancellor the number of, andamounts provided for BOGG waivers. Adopting procedures that will document all financial assistanceprovided on behalf of students pursuant to Chapter 9 of Title 5 of theCalifornia Code of Regulations; and including in the procedures therules for retention of support documentation, which will enable anindependent determination regarding accuracy of the district’scertification of need for financial assistance.The program’s parameters and guidelines establish the state mandate anddefine reimbursement criteria. The CSM adopted the parameters andguidelines on January 26, 2006. In compliance with Government Codesection 17558, the SCO issues claiming instructions to assist localagencies and school districts in claiming mandated program reimbursablecosts.Objective, Scope,and MethodologyWe conducted the audit to determine whether costs claimed representincreased costs resulting from the Enrollment Fee Collection andWaivers Program for the period of July 1, 1998, through June 30, 2010.Our audit scope included, but was not limited to, determining whethercosts claimed were supported by appropriate source documents, were notfunded by another source, and were not unreasonable and/or excessive.We conducted this performance audit under the authority of GovernmentCode sections 12410, 17558.5, and 17561. We did not audit the district’sfinancial statements. We conducted the audit in accordance withgenerally accepted government auditing standards. Those standardsrequire that we plan and perform the audit to obtain sufficient,appropriate evidence to provide a reasonable basis for our findings andconclusions based on our audit objectives. We believe that the evidenceobtained provides a reasonable basis for our findings and conclusionsbased on our audit objectives.-2-
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramWe limited our review of the district’s internal controls to gaining anunderstanding of the transaction flow and claim preparation process asnecessary to develop appropriate auditing procedures.ConclusionOur audit disclosed instances of noncompliance with the requirementsoutlined above. These instances are described in the accompanyingSummary of Program Costs (Schedule 1) and in the Findings andRecommendations section of this report.For the audit period, the College of the Sequoias Community CollegeDistrict claimed 1,496,214 for costs of the Enrollment Fee Collectionand Waivers Program. Our audit disclosed that 813,756 is allowableand 682,458 is unallowable. The State paid the district 82,012. TheState will pay allowable costs claimed that exceed the amount paid,totaling 731,744, contingent upon available appropriations.Views ofResponsibleOfficialWe issued a draft audit report on November 21, 2012. We contactedLinda McCauley, Chief Accounting Officer, responded by e-mail onDecember 18, 2012. Ms. McCauley stated that the district will not besubmitting a response.Restricted UseThis report is solely for the information and use of the College of theSequoias Community College District, the California CommunityColleges Chancellor’s Office, the California Department of Finance, andthe SCO; it is not intended to be and should not be used by anyone otherthan these specified parties. This restriction is not intended to limitdistribution of this report, which is a matter of public record.Original signed byJEFFREY V. BROWNFIELDChief, Division of AuditsJanuary 29, 2013-3-
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1—Summary of Program CostsJuly 1, 1998, through June 30, 2010Cost ElementsActual CostsClaimedAllowablePer AuditAuditAdjustmentReference 1July 1, 1998, through June 30, 1999Enrollment fee collection:Direct costs - salaries and benefits:Calculating and collecting enrollment fees50,773 52,186 Total direct costsIndirect costs50,77324,58952,1866,3771,413(18,212) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee l program costsLess amount paid by the State 51,883Allowable costs claimed in excess of (less than) amount paid37,258 (5,871) 1,413 Finding 12,174 Finding 5(14,625)31,387July 1, 1999, through June 30, 2000Enrollment fee collection:Direct costs - salaries and benefits:Calculating and collecting enrollment fees 52,577 58,933 Total direct costsIndirect costs52,57724,01758,9337,5616,356(16,456) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee l enrollment fee collection53,01546,381Enrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to —2,000500—500 Finding 2(2,000) Finding 32,000500(1,500)95,85642,87318,0312,313Total direct costs - salaries and benefitsDirect costs - contracted servicesAdopt procedures, record and maintain recordsWaiving student feesTotal direct costs - contracted servicesTotal direct costsIndirect costs-4-6,356 Finding 13,466 Finding 5(6,634)——182 Finding 2(76,507) Finding 3—(76,325)(77,825)(40,560) Finding 4
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Cost ElementsActual CostsClaimedAllowablePer eference 1July 1, 1999, through June 30, 2000 (continued)Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee waiversTotal enrollment fee waiversTotal program costsLess amount paid by the State (118,385)75,512 Finding 542,873—(42,873)95,88846,381 —(49,507)Allowable costs claimed in excess of (less than) amount paid 46,381July 1, 2000, through June 30, 2001Enrollment fee collection:Direct costs - salaries and benefitsCalculating and collecting enrollment fees 67,821 69,949 Total direct costsIndirect costs67,82128,20069,94910,3942,128(17,806) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee l enrollment fee collection72,09360,259(11,834)Enrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to CCCCO7035—75,894173703521017,194173——210 Finding 2(58,700) Finding 3—76,17217,682(58,490)—1,500375—375 Finding 2(1,500) Finding ,989) Finding 4109,34420,740(88,604)(77,672)(20,740)Total direct costs - salaries and benefitsDirect costs - contracted servicesAdopt procedures, record and maintain recordsWaiving student feesTotal direct costs - contracted servicesTotal direct costsIndirect costsTotal direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee waivers 3,844 Finding 556,932 Finding 531,672—(31,672)103,76560,259 —(43,506)Total enrollment fee waiversTotal program costsLess amount paid by the State2,128 Finding 1Allowable costs claimed in excess of (less than) amount paid-5- 60,259
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Cost ElementsActual CostsClaimedAllowablePer AuditAuditAdjustmentReference 1July 1, 2001, through June 30, 2002Enrollment fee collection:Direct costs - salaries and benefitsCalculating and collecting enrollment fees 67,433 73,134 Total direct costsIndirect costs67,43325,89473,13410,1735,701(15,721) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee l enrollment fee collection71,71861,989Enrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to CCCCO8341—97,691206834124721,808206——247 Finding 2(75,883) Finding 3—Total direct costs - salaries and benefitsDirect costs - contracted servicesAdopt procedures, record and maintain recordsWaiving student fees98,02122,385(75,636)—16,4003,900—3,900 Finding 2(16,400) Finding 3Total direct costs - contracted services16,4003,900(12,500)Total direct costsIndirect costs114,42137,64126,2853,656Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee waivers152,06229,941(114,421)(29,941) 291 Finding 5(9,729)(88,136)(33,985) Finding 4(122,121)84,480 Finding 537,641—(37,641)109,35961,989 —(47,370)Total enrollment fee waiversTotal program costsLess amount paid by the State5,701 Finding 1Allowable costs claimed in excess of (less than) amount paid-6- 61,989
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Cost ElementsActual CostsClaimedAllowablePer AuditAuditAdjustmentReference 1July 1, 2002, through June 30, 2003Enrollment fee collection:Direct costs - salaries and benefitsCalculating and collecting enrollment fees 75,291 74,764 Total direct costsIndirect costs75,29123,52174,76411,185(527)(12,336) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee ��—292 Finding 2(60,774) Finding 3—101,43740,955(60,482)—17,3943,949—3,949 Finding 2(17,394) Finding 317,3943,949(13,445)Total direct costsIndirect costs118,83131,68944,9046,718(73,927)(24,971) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee waivers150,52051,622(98,898)(118,831)(51,622)Total enrollment fee collectionEnrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to CCCCOTotal direct costs - salaries and benefitsDirect costs - contracted servicesAdopt procedures, record and maintain recordsWaiving student feesTotal direct costs - contracted services (11,364) Finding 567,209 Finding 531,689—(31,689)109,06753,151 —(55,916)Total enrollment fee waiversTotal program costsLess amount paid by the State(527) Finding 1Allowable costs claimed in excess of (less than) amount paid-7- 53,151
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Cost ElementsActual CostsClaimedAllowablePer AuditAuditAdjustmentReference 1July 1, 2003, through June 30, 2004Enrollment fee collection:Direct costs - salaries and benefitsCalculating and collecting enrollment fees 75,629 75,804 Total direct costsIndirect costs75,62922,56075,80413,402175(9,158) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee 957,3449849—112,888245984931944,404245——319 Finding 2(68,484) Finding 3—113,28045,115(68,165)—37,40013,400—13,400 Finding 2(37,400) Finding 337,40013,400(24,000)Total direct costsIndirect costs150,68033,79258,51510,345(92,165)(23,447) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee waivers184,47268,860(150,680)(68,860)Total enrollment fee collectionEnrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to CCCCOTotal direct costs - salaries and benefitsDirect costs - contracted servicesAdopt procedures, record and maintain recordsWaiving student feesTotal direct costs - contracted servicesTotal enrollment fee waiversTotal program costsLess amount paid by the State 9,678 Finding 5695(115,612)81,820 Finding 533,792—(33,792)90,44157,344 —(33,097)Allowable costs claimed in excess of (less than) amount paid-8-175 Finding 1 57,344
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Cost ElementsActual CostsClaimedAllowablePer AuditAuditAdjustmentReference 1July 1, 2004, through June 30, 2005Enrollment fee collection:Direct costs - salaries and benefitsCalculating and collecting enrollment fees 82,066 80,651 (1,415) Finding 182,06626,18780,65128,776(1,415)2,589 Finding �194,7402521015033844,036252——338 Finding 2(145,704) Finding ,400Total direct costsIndirect costs208,54362,27054,17719,330(154,366)(42,940) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee l direct costsIndirect costsTotal direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee collectionTotal enrollment fee collectionEnrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to CCCCOTotal direct costs - salaries and benefitsDirect costs - contracted servicesAdopt procedures, record and maintain recordsWaiving student feesTotal direct costs - contracted services 20,897 Finding 522,0714,400 Finding 2(13,400) Finding 3(9,000)99,143 Finding 598,163—(98,163)141,86665,774 —(76,092)Total enrollment fee waiversTotal program costsLess amount paid by the State1,174Allowable costs claimed in excess of (less than) amount paid-9- 65,774
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Cost ElementsActual CostsClaimedAllowablePer AuditAuditAdjustmentReference 1July 1, 2005, through June 30, 2006Enrollment fee collection:Direct costs - salaries and benefitsCalculating and collecting enrollment fees 78,437 73,087 (5,350) Finding 178,43727,73573,08725,756(5,350)(1,979) Finding 0452—124,9092601045238158,583260——381 Finding 2(66,326) Finding 3—125,32559,380(65,945)—2,800700—700 Finding 2(2,800) Finding 32,800700(2,100)Total direct costsIndirect costs128,12544,31560,08021,172(68,045)(23,143) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee waivers172,44081,252(91,188)(128,125)(81,252)Total direct costsIndirect costsTotal direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee collectionTotal enrollment fee collectionEnrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to CCCCOTotal direct costs - salaries and benefitsDirect costs - contracted servicesAdopt procedures, record and maintain recordsWaiving student feesTotal direct costs - contracted servicesTotal enrollment fee waiversTotal program costsLess amount paid by the State 11,65246,873 Finding 544,315—(44,315)89,12956,466 —(32,663)Allowable costs claimed in excess of (less than) amount paid-10-18,981 Finding 5 56,466
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Cost ElementsActual CostsClaimedAllowablePer AuditAuditAdjustmentReference 1July 1, 2006, through June 30, 2007Enrollment fee collection:Direct costs - salaries and benefitsPrepare policies and proceduresCalculating and collecting enrollment fees196 100,954196 90,916—(10,038) Finding 1Total direct costsIndirect costs101,15029,24391,11229,857(10,038)614 Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee 940 Finding 573,96881,484Enrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to 48,500) Finding 2(48,449) Finding 3—Total direct costsIndirect costs155,24344,88058,29419,103(96,949)(25,777) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee waivers200,12377,397(170,008)(77,397) Total enrollment fee collection (122,726)92,611 Finding 530,115—(30,115)104,08381,484 —(22,599)Total enrollment fee waiversTotal program costsLess amount paid by the State7,516Allowable costs claimed in excess of (less than) amount paid 81,484July 1, 2007, through June 30, 2008Enrollment fee collection:Direct costs - salaries and benefitsPrepare policies and proceduresCalculating and collecting enrollment fees200 108,278200 97,779—(10,499) Finding 1Total direct costsIndirect costs108,47833,60797,97933,205(10,499)(402) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee 54 Total enrollment fee collection-11-(10,901)11,050 Finding 5149
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Actual CostsClaimedAllowablePer AuditEnrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to 51,034) Finding 2(68,128) Finding 3—Total direct costsIndirect costs199,24061,72480,07827,138(119,162)(34,586) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee waivers260,964107,216(161,309)(107,216)Cost ElementsAuditAdjustmentReference 1July 1, 2007, through June 30, 2008 (continued) 54,093 Finding 599,655—(99,655)193,16093,654 —(99,506)Total enrollment fee waiversTotal program costsLess amount paid by the State(153,748)Allowable costs claimed in excess of (less than) amount paid 93,654July 1, 2008, through June 30, 2009Enrollment fee collection:Direct costs - salaries and benefitsPrepare policies and proceduresCalculating and collecting enrollment fees215 215 119,591100,910—(18,681) Finding 1119,806101,125(18,681)2,1911,734(457) Finding 12,1911,734(457)Total direct costsIndirect costs121,99739,691102,85936,820(19,138)(2,871) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee tal enrollment fee collection115,36999,770Total direct costs - salaries and benefitsDirect costs - materials and suppliesCalculating and collecting enrollment fees Total direct costs - materials and supplies-12-6,410 Finding 5(15,599)
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Actual CostsClaimedAllowablePer AuditEnrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to 62,280) Finding 2(30,636) Finding 3—Total direct costsIndirect costs191,61863,48498,70235,937(92,916)(27,547) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee waivers255,102134,639(190,479)(134,639)Cost ElementsAuditAdjustmentReference 1July 1, 2008, through June 30, 2009 (continued)Total enrollment fee waiversTotal program costsLess amount paid by the State—64,623 179,992Allowable costs claimed in excess of (less than) amount paid99,770 (27,709) (120,463)55,840 Finding 5(64,623)(80,222)72,061July 1, 2009, through June 30, 2010Enrollment fee collection:Direct costs - salaries and benefitsPrepare policies and proceduresCalculating and collecting enrollment fees189 189 124,626108,435—(16,191) Finding 1Total direct costs - salaries and benefitsDirect costs - materials and suppliesCalculating and collecting enrollment fees124,815108,624(16,191)2,0622,062Total direct costs - materials and suppliesTotal direct costsIndirect 1)(5,802) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee tal enrollment fee collection118,728100,188 -13-—3,453 Finding 5(18,540)
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Actual CostsClaimedAllowablePer AuditEnrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to (74,112) Finding 2(35,923) Finding 3—Total direct costsIndirect costs227,75979,327117,72440,827(110,035)(38,500) Finding 4Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee st ElementsAuditAdjustmentReference1July 1, 2009, through June 30, 2010 (continued)Total enrollment fee waiversTotal program costsLess amount paid by the State108,853 38227,581Allowable costs claimed in excess of (less than) amount paid39,720 Finding 5(108,815)100,226 (127,355)(48,432) 51,794Summary: July 1, 1998, through June 30, 2010Enrollment fee collection:Direct costs - salaries and benefitsPrepare policies and proceduresCalculating and collecting enrollment fees800 800 )4,2533,796(457)4,2533,796(457)Total direct costsIndirect )Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee collection1,357,2461,212,321(144,925)Total direct costs - salaries and benefitsDirect costs - materials and suppliesCalculating and collecting enrollment fees Total direct costs - materials and suppliesTotal enrollment 9,105)-14-
College of the Sequoias Community College DistrictEnrollment Fee Collection and Waivers ProgramSchedule 1 (continued)Cost ElementsActual CostsClaimedAllowablePer AuditAuditAdjustmentSummary: July 1, 1998, through June 30, 2010 (continued)Enrollment fee waivers:Direct costs - salaries and benefitsPrepare policies and proceduresStaff trainingAdopt procedures, record and maintain recordsWaiving student feesReporting BOGG fee waiver data to 7,224(63,670)Total direct costsIndirect ,445)Total direct and indirect costsLess offsetting savings and reimbursements:Enrollment fee 031)Total direct costs - salaries and benefitsDirect costs - contracted servicesAdopt procedures, record and main
COLLEGE OF THE SEQUOIAS COMMUNITY COLLEGE DISTRICT Audit Report ENROLLMENT FEE COLLECTION AND WAIVERS PROGRAM Education Code Section 76300 and California Code of Regulations, Title 5, Sections 58501-58503, 58611-58613, 58620, and 58630 July 1, 1998, through June 30, 2010 JOHN CHIANG California State Controller January 2013
