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2019 Internal Audit Annual Report
October 8, 2019
Table of Contents I. Compliance with Texas Government Code, Section 2102.015 3
II. Benefits Proportionality Audit Requirements for Higher Education Institutions 4
III. Internal Audit Plan for Fiscal Year 2019 5
IV. Consulting and Nonaudit Services Completed 12
V. Quality Assurance Review 13
VI. Approved Internal Audit Plan for Fiscal Year 2020 27
VII. External Audit Services Procured in Fiscal Year 2019 38
VIII. Reporting Suspected Fraud and Abuse 39
Note: The outline of the annual report as listed above is prescribed by the Texas State Auditors Office per the Texas Internal Auditing Act.
2
I. Compliance with House Bill 16 (Texas Government Code, Section 2102.015)
Requirements:
• Within 30 days of approval, an entity should post the following information on its Internet Web site:
– An approved fiscal year 2020 audit plan, as provided by Texas Government Code, Section 2102.008.
– A fiscal year 2019 internal audit annual report, as required by Texas Government Code, Section 2102.009.
• 2102.015.Required Updates
– Detailed summary of weaknesses, deficiencies, wrongdoings, or other concerns, if any raised by the audit plan or
annual report
– Summary of action taken by the agency to address concerns, if any, that are raised by the audit plan or annual report
Compliance:
The information required above will be included in this annual report and, once approved by the Alamo Colleges Board of
Trustees, will be posted to the Board of Trustees page on the Alamo Colleges Web site at Alamo.edu.
3
3
3
II. Benefits Proportionality Audit Requirements
for Higher Education Institutions
Note: The requirements in this section of the annual report are not applicable for community
colleges
44
Internal Audit Plan for Fiscal Year 2019 (Status as of September 27, 2019)
FY 2019 Audit Plan Projects Status Phase
1 Construction Contracts and Project Management – DSO – Mid-Construction Audit -
2 Construction Contracts and Project Management – DSO – Close Out Audit In Progress Planning
3 Procurement and Contract Management Audit (full scope audit) -
4 Independent Contract Workers (Incl. Joint Employer Liability Risks) (full scope audit) -
5 Construction Contracts and Project Management – CIP – Phase I Audit In Progress Planning
6 Continuing Education (CE) Audit - (Deferred to FY 2021 based on 2019 Risk Assessment) FY 2021 Plan -
7 Business Continuity & Disaster Recovery Audit 90% Reporting
8 Alamo Colleges Badge Access System Audit -
9 IT Governance Review -
10 Budget and Budget Processes Audit (Deferred to FY 2020 per request of VC of Fin & Admin) FY 2020 Plan -
11 Accounts Payable Audit -
12 Issues Follow-Up Ongoing -
5
Internal Audit Plan for Fiscal Year 2019 (Continued) (Status as of September 27, 2019)
FY 2019 Audit Plan Projects Status Phase
FY 2019 Special Requests
13 CIP Program – Consulting & Advisory Services (Request Received May 21, 2019) -
14 DSO Project – Consulting & Advisory Services (Request Received July 18, 2019) -
FY 2019 Process Reviews and Consulting Engagements
15 Payment Card Industry Data Security Standards (PCI DDS) (Process Review) In Progress Fieldwork
16 Emergency Notifications & Crisis Communication Plans (Process Review) -
17 Continuous Monitoring Program (Phase I) (using ACL Analytics Exchange) -
18 Internal Quality Assessment Review (Annual Self Assessment of Internal Audit) -
6
Internal Audit Plan for Fiscal Year 2019 (Continued) (Status as of September 27, 2019)
FY 2019 Audit Plan Projects Status Phase
FY 2019 Investigations -
19 Allegation of Impropriety in Contract Management (Case Received October 3, 2018) -
20 EthicsPoint (Case #621) Investigation (Case Received November 1, 2018) -
21 EthicsPoint (Cases #617 and #619) Investigation (Cases Received Nov. 2, 2018) -
22 EthicsPoint (Case #625) Investigation (Case Received November 20, 2018) -
23 EthicsPoint (Case #628) Investigation (Case Received December 14, 2018) -
24 EthicsPoint (Case #631) Investigation (Case Received February 4, 2019) -
25 EthicsPoint (Case #633-Part A) Investigation (Case Received February 4, 2019) -
26 EthicsPoint (Case #633-Part B) Investigation (Case Received February 4, 2019) -
27 EthicsPoint (Cases #636 and #637) Investigation (Cases Received May 10, 2019) -
28 EthicsPoint (Case #640) Investigation (Case Received May 30, 2019) -
7
III. FY 2019 Summary of Results
8
Project Description Results/Findings Remediation
Construction
Contracts and
Project
Management–DSO
Review DSO
construction contracts
and project
management controls
• Recommendations related to tracking of
expenditures and contract documentation.
• Internal controls related to segregation of
duties.
Management will implement a
financial management process,
improve documentation, and
review project manager role.
Procurement and
Contract
Management Audit
Determine whether
contracts are awarded
timely, comply with
relevant policies and
procedures, and are
effectively monitored.
• Documentation for PO exceptions is not readily
available and inconsistent.
• Monitoring and documenting agreements and
PO timeliness can be improved.
• Spend monitoring and contract renewals can
be improved.
Management will review and
strengthen related procedures,
train other departments, and
identify and correct
inconsistencies or
discrepancies.
Independent
Contract Workers
(Including Joint
Employer Liability
Risks)
Assess risks and
controls regarding joint
employer liability risk
and using
students/employees
as independent
contractors.
• Potential exposure to joint employer liability
risks due to long tenure and reliance on
temporary employment agency personnel.
• Inconsistency in the completion and escalation
of certain Service Agreements.
• Banner 1099 Vendor status not updated
consistently.
• IRS 1099 Form reconciliation is manual and
procedures need to be updated.
Management will review the
tenure of temporary
employment agency personnel
and will incorporate
recommendations to maintain
an updated population of 1099
vendors and to automate
manual processes.
8
III. FY 2019 Summary of Results (continued)
9
Project Description Results/Findings Remediation
Alamo Colleges
Badge Access
System Audit
Determine that badge
processes are
implemented and being
followed.
• Recommendations related to
procedures, supporting
documentation, and monitoring and
notification of access.
Management will improve its badge
activation/deactivation, report
monitoring, and record-keeping.
IT Governance
Review
(Review
performed by
Eminere Group
LLC)
Determine if there are
relevant IT governance
requirements and
processes defined and
implemented.
• Recommendations for key areas for
improvement included enhancing
policies, standards, procedures, and
guidelines; IT risk management;
owners roles/responsibilities and
involvement; expand system IT
dashboard; expand IT strategy.
• Other areas noted for improvement
included business continuity and
disaster recovery, IT vendor
management, IT costs, IT assets
management, and security
awareness training.
Management will review its policies
and standards; enhance its IT risk
assessment; and consider expanding
owners roles and involvement.
Management rejected the
recommendations related to IT Asset
management, metrics, and IT costs.
9
III. FY 2019 Summary of Results (continued)
10
Project Description Results/Findings Remediation
Emergency
Notifications
and Crisis
Communication
Plans
Document critical roles
and tools used during
emergency notifications
and provide an overall
assessment of the
Crisis Communication
Plans’ documentation.
• Unable to provide an overall assessment of
the emergency notifications sections in the
District Emergency Operations Plan and the
Emergency Notifications Procedure
documents because they are outdated.
• No ACD Police Department liaison to the
Emergency Operations Center during a life-
threatening event.
Emergency Operations Plan and
Emergency Notification Procedure
currently under revision and review
by the Enterprise Risk Management
and District Communications and
Engagement Departments.
ACD Police Department officer will
be trained and assigned as liaison to
the Emergency Operations Center.
Accounts
Payable Audit
Determine whether
payments to vendors
and employees are
processed timely,
appropriately approved,
and properly supported
and accurate.
• Certain Banner System Controls are
inconsistently followed or have gaps.
• Timeliness and related documentation can
be improved.
• Documentation for invoice/payment
exceptions is inconsistent.
Management will review and update
relevant procedures, provide training
to employees, and track and
document delays.
10
III. FY 2019 Summary of Corrective Action
11
Note: Verbal recommendations communicated with management during audits are not included in the issue count above.
11
Project Report DateIssue Count
as of 9/1/2018
New Issues
Closed through
8/31/2018
Open Issues as of
9/27/2019% Closed
FY 2018 and Prior Year Projects Various 21 18 3 86%
Construction Contracts and Project
Management – DSO – Mid-Construction Audit 12/19/2018 3 1 2 33
Independent Contract Workers (Including Joint
Employer Liability Risks)2/28/2019 3 3 0%
Alamo Colleges Badge Access System Audit 3/27/2019 3 3 0%
Procurement and Contract Management Audit 4/25/2019 5 5 0%
Emergency Notifications & Crisis
Communication Plans 9/13/2019 2 2 0%
IT Governance Review 9/25/2019 11 11 0%
Accounts Payable Audit 9/27/2019 3 3 0%
Total 21 30 19 32 37%
IV. Consulting and Nonaudit Services Completed• Fifteen consulting (2), investigative (10), or nonaudit engagements (3) were
performed in FY 2019• Emergency Notifications and Crisis Communication Plans Process Review
• Ten Investigations Completed – Nine of the ten were EthicsPoint Hotline Cases
• Initiated work on the Payment Card Industry Data Security Standards (PCI DDS) Process
Review
• Completed Phase I of the Continuous Monitoring Program using ACL Analytics Exchange
• Consulting Services Provided to Management:
• Consulting services performed in FY 2019 are noted below in the special request section
• Management Special Requests for Services:• CIP Program – Consulting and Advisory Services – Project Management Enhancements
• DSO Project – Consulting and Advisory Services – Analysis of Certain Construction Costs and
Contract Change Orders
12 12
13
Quality Assurance and
Improvement Program
(QAIP)
V. Quality Assurance and Improvement Program
14
• Internal Audit maintains an ongoing Quality Assurance and Improvement
Program (QAIP).
• Periodic reviews are performed through self and external assessments.
• Annual self-assessment was conducted during April and May of 2019.
• Last external quality assessment was completed in May 2018.
• Next external quality assessment is scheduled for Spring 2021.
• Overall ratings were “Generally Conforms” on both 2019 internal and 2018
external assessments.
• “Generally Conforms” means structures, policies, and procedures, as well as
processes applied, comply with the requirements of the IIA Standards, the
IIA Code of Ethics, and Generally Accepted Government Auditing Standards.
14
15
2019 Internal Quality Assessment Review Results(Annual Self Assessment of Internal Audit)
GC PC DNC NA
OVERALL X
ATTRIBUTE STANDARDS X
1000 Purpose, Authority, and Responsibility X
1010 Recognition of the Definition of Internal Auditing, the Code of Ethics and the Standards in the Internal Audit Charter
X
1100 Independence and Objectivity X
1110 Organizational Independence X
1111 Direct Interaction with the Board X
1120 Individual Objectivity X
1130 Impairments to Independence or Objectivity X
1200 Proficiency and Due Professional Care X
1210 Proficiency X
1220 Due Professional Care X
1230 Continuing Professional Development X
1300 Quality Assurance and Improvement Program X
1310 Requirements of the Quality Assurance and Improvement Program X
1311 Internal Assessments X
1312 External Assessments X
1320 Reporting on the Quality Assurance and Improvement Program X
1321 Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing”
X
1322 Disclosure of Nonconformance X
PERFORMANCE STANDARDS X
2000 Managing the Internal Audit Activity X
2010 Planning X
2020 Communication and Approval X
2030 Resource Management X
2040 Policies and Procedures X
2050 Coordination X
GC PC DNC NA
2060 Reporting to Senior Management and the Board X
2070 External Service Provider and Organizational Responsibility for Internal Auditing
X
2100 Nature of Work X
2110 Governance X
2120 Risk Management X
2130 Control X
2200 Engagement Planning X
2201 Planning Considerations X
2210 Engagement Objectives X
2220 Engagement Scope X
2230 Engagement Resource Allocation X
2240 Engagement Work Programs X
2300 Performing the Engagement X
2310 Identifying Information X
2320 Analysis and Evaluation X
2330 Documenting Information X
2340 Engagement Supervision X
2400 Communicating Results X
2410 Criteria for Communicating X
2420 Quality of Communications X
2421 Errors and Omissions X
2430 Use of “Conducted in Conformance with the International Standards for the Professional Practice of Internal Auditing”
X
2431 Engagement Disclosure of Nonconformance X
2440 Disseminating Results X
2450 Overall Opinions X
2500 Monitoring Progress X
2600 Communicating the Acceptance of Risks X
IIA CODE OF ETHICS X
DEFINITION OF INTERNAL AUDITING X
GAGAS X
16
External Quality Assessment Review of
the Internal Audit Department
Review Completed May 2018
17
18
19
20
• Continued to update and refine the internal audit methodology and procedures• One of the outcomes from the May 2018 External Qualify Assessment Review of the
Internal Audit Department was a list of seven opportunities for continuous improvement noted by the Independent Assessor. Internal audit completed the Internal Audit action items for each of the seven opportunities.
• Updated the Internal Audit Department Procedures Manual and Internal Audit Charter to maintain compliance with the IIA Standards and the Audit Committee Charter.
• Implemented enhancements to the annual risk assessment process.
• The Internal Audit Department is fully staffed and did not have any staff turnover during FY 2018 and FY 2019.
• Continued enhancing employee development and continuing professional education (CPE) opportunities. On track for an average of 142 hours of CPE and other training for CY 2019.
FY 2019 Accomplishments
21 21
• Continued expanded support for Internal Audit staff to obtain additional professional certifications.
• One Internal Audit staff member obtained the Certified Internal Auditor (CIA) professional certification in November of 2018.
• One other Internal Audit staff member is currently working on obtaining the Certified Fraud Examiner (CFE) professional certification.
• Another Internal Audit staff member is currently working on obtaining the Certified Internal Auditor Professional (CIA) certification.
FY 2019 Accomplishments (continued)
22 22
• Results:
• 75 percent (FY 2019) increase in the number of audits completed versus the average completed FY 2013-2016.**
• FY 2019 metrics compared to the average of FY 2013-2016:• Reduced the average hours per full scope project by 62 percent.
• Increased the total number of audits completed from an average of 4 to 7.
• Average audit process owner satisfaction rating – 4.8 of 5.0 (scale of 0 to 5)
• Percentage of staff holding professional certifications at 100 percent.
** FY 2013-2016 is used as a comparison for metrics purposes as it predates most of the current staff in Internal Audit, including the current Chief Audit Executive. Effective FY 2017, Internal Audit instituted a new audit methodology and several new departmental processes.
FY 2019 Accomplishments (continued)
2323
FY 2018 Accomplishments (continued)
24
No
Bo
ard Su
rvey
Survey Sen
t;n
on
e return
ed
Survey in
Pro
gress
Investigations15%
IT10%
Consulting7%
Operational65%
Compliance3%
2019 Internal Audit Activity Time Allocation
No
Bo
ard Su
rvey
0
1
2
3
4
5
FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
Overall Customer Satisfaction
Process Owner Survey Leadership Survey Board Survey Target = 4.7
No
Bo
ard Su
rvey
1,008
517
707
495 423
345
-
300
600
900
1,200
FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
Average Hours Per Full Scope Audit
Average Hours Planned Hours
FY 2019 Audit Plan Target = Average of 414 hours
10
1317
16 13
14
0
4
8
12
16
20
24
FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019
Total Audits, Process Reviews, and Investigations Completed
Audits Investigations Process Reviews Planned Engagements
FY 2019 Audit Plan Target = 14
24
Balanced Scorecard
2525
• Internal Audit Projects• Complete an Enrollment Services Audit.
• Complete an audit of Banner Security.
• Complete Phase I of construction contracts and project management CIP audit.
• Complete a construction contracts and project management “close out” audit of the new DSO facility.
• Respond to the increased demand for the performance of investigations.
• Co-Sourced Internal Audit Services – Audit of Project Management• Internal Audit may engage co-source audit services from a third party firm with
specialized expertise to support Internal Audit’s work related to the Phase I CIP Program or DSO Close Out Audits. Budget funds for outside services were requested by Internal Audit for this effort and are included in the approved FY 2020 Internal Audit budget.
FY 2020 Priorities
2626
VI. Internal Audit Plan for Fiscal Year 2020
27
Risk Assessment
External Benchmarking/ Best Practices in Internal Audit
Update Universe of
Audit Subjects (UAS)
Assessment of Internal Audit Resources (Staff Skill
Sets, Budget, etc.)
Draft Annual Audit Plan
AC Approval
Stakeholder Input
Stakeholder Input
Stakeholder Input
Audit Planning Cycle
27
28
2019 Annual Risk Assessment
29
Risk Assessment Identifies Key Areas of Risk and
Assists in Developing the Internal Audit Plan
2019 / 2020AuditPlan
Risk Assessment Interviews with
Leadership
ProcessUniverse
PrioritizeAudit Areas &
Draft Plan
• Board Review• Approval By Senior Leadership
Internal Audit Group Risk Assessment
INPUT OUTPUTPlanning Process
RiskUniverse
Validate:
Board of TrusteesApproval
June 2019 July 2019
Aug. 13, 2019
Resource Utilization
30
Risk Assessment
What Internal Audit’s Risk Assessment is -• An assessment of inherent risks and residual risks associated with environmental, operational
(process), financial, and information technology areas.
• A mechanism for identifying control improvement opportunities.
• An identification of key regulatory and compliance requirements (e.g., ADA, Title IX, FERPA,
PCI, etc.).
• An identification of key internal and external assurance providers that Internal Audit can place
reliance upon.
• Documenting the linkage between the entity-level view of risk and the draft audit plan.
What the Risk Assessment is not -• An assessment of control design adequacy.
• A replacement for audit work performed by the Internal Audit Department.
• A detailed assessment of key processes and activities performed at the individual colleges and
the District.
Go
vern
an
ce
Alamo Colleges Audit UniverseG
overn
an
ce
Entity Level = Alamo Colleges
Auditable Entity Level
NE Lakeview NW Vista Palo Alto San Antonio St. Philip’s DSO
Auditable Function / Audit Unit
District-Wide Support Services
Finance• General Acctg.
• Financial Rptng.
• Budget Mgmt.
• Financial Aid
• Treasury
• Payroll
• AP/Disbursements
• Inventory
• Business Office
• Grants/Contracts
HR• Benefits &
Compensation
• Training &
Development
• Employment
IT• IT Operations
• Info. Security
• System Development
• System and Database
Support
• Network &
Infrastructure Support
• IT Governance
• Call Center
Administration• Facilities
• Procurement
• Risk Mgmt & Sfty.
• Police
• Instit. Research
• Strategic Initiatives &
Perf. Excellence
• Records Mgmt.
• Communications &
Public Relations
Operations • Economic & WF
Development
• Academic Success
• Student Success
• Auxiliary Locations
- WFCOE
- CTTC
- WETC
- Kerrville/Floresville
- EETC
Inst. Gov. • Ethics & Compliance
• Strategic Planning
• Enterprise Risk
Management (ERM)
• Legal Affairs
Individual Colleges
NE Lakeview • Academic Programs
• Student Services
• College Services
NW Vista • Academic Programs
• Student Services
• College Services
Palo Alto • Academic Programs
• Student Services
• College Services
San Antonio • Academic Programs
• Student Services
• College Services
St. Philip’s• Academic Programs
• Student Services
• College Services
31 31
32
Highest Moderate-High Moderate Low
Grants and Contracts Alamo Colleges Foundation Facilities - Tobin Lofts Transfer Articulation
Information Security & Compliance Budget and Budget Processes Business Office / Bursar HR Training & Development
Facilities - Construction Mgmt. – CIP Payroll (incl. Time & Attendance Rptg) Strategic Planning Corporate College
Facilities - Construction Mgmt. – DSO High School Programs Facilities Management Community Partnerships
Continuing Education (CE) Purchasing & Contract Administration District & Colleges’ Inst. Research Public Allies
College Grant Management Student Advising Center for Student Information (CSI) Off-Site Locations
International Programs Accounts Payable Employment – Onboarding/Exiting Treasury
IT Network & Infrastructure Support ADA Compliance Developmental Education Student Leadership Programs
I-Best & Adult Basic Education Student Financial Aid Records Management Academic Partnerships
Emergency Management Police Dept. (Incl. Clery Act) Communications & Public Relations Accounting
Admissions and Enrollment Environment Risk Management IT Governance Inventory Control
IT Systems/Database Support State Reporting College IT and Technical Services
Title IX & Title IV Compliance Operational Risk Management & Safety Nursing and Allied Health
Alamo Colleges Online / Distance
Learning
Business Continuity & Disaster Recovery HR - Compensation & Benefits
Admin.
Audit Subjects by Risk Grouping - 2019
33
Approved FY 2020 Internal Audit Plan
34
District Director of Internal Audit
Lead Senior Internal Auditor - IT
Lead Senior Internal Auditor
Senior Internal Auditor
Internal Auditor
Total Approved Headcount = 5
Fiscal
Year
Total Hours 10,400
Less Audit Director’s Time (2,080)
Net Internal Audit Staff Time 8,320
Holidays/Vacation/Sick (1,384)
Training (480)
Staff General Admin (average of 10%) (832)
Total Time Available for Audits, Investigations, & Consulting Engagements 5,624
Internal Audit Resources
35
Approved 2020 Internal Audit Plan (9/1/19 – 8/31/20)
Project Type DescriptionTotal
Hours
1 Construction Contracts and Project Management –
CIP Audit (Phase I)
Audit vendor’s compliance with contracts and Alamo Colleges’ management of the
CIP and component projects. This includes auditing project management,
payments, change orders, supporting documentation, and contract administration.
700
2 Construction Contracts and Project Management –
DSO Contract and Construction Close Out
Audit the remaining portion of contracts and construction activity since the last audit
in FY 2018 that was performed at the mid-construction stage.
400
3 Enrollment Services Audit To determine whether the admissions and registration process is effective and
efficient, and meets the students’ and institution’s needs.
400
4 Banner Security Audit Review of roles, responsibilities, and segregation of duties. 500
5 Procurement Card (Pcard) review To assess effectiveness of controls that ensure Pcard charges are allowable and in
compliance with policy.
400
6 Title IX and Title IV Compliance Audit To assess the effectiveness of the processes governing and ensuring Title IX and
Title IV compliance.
400
7 Time and Attendance Reporting Audit
(Employees)
Determine if the time reporting system is operating effectively and internal controls
have been implemented. May include FMLA, Emergency Leave Bank Program,
and retirees who have returned as part-time or full-time employees.
300
36
Approved 2020 Internal Audit Plan (9/1/19 – 8/31/20)
Project Type DescriptionTotal
Hours
8 Budget and Budget Processes Audit Evaluate the process for planning and completing the budget to ensue the budget
process is operating as planned and in compliance with policies and procedures.
400
9 Scholarships and Endowments Audit
(Foundation)
Determine whether funds were expended in accordance with the terms of the
agreement.
300
10 I-Best & Adult Basic Education Process Review Reviewing management practices and financial controls. May include delivery of
training activities.
400
11 Investigations / Special Requests EthicsPoint and other investigations and special requests. 700
12 Internal Quality Assessment Review Annual self-assessment required by the Institute of Internal Auditors’ International
Standards for the Professional Practice of Internal Auditing
324
13 Continuous Monitoring Program (Phase II) Establish Phase II of a formal data analytics and continuous monitoring program
using ACL Analytics Exchange.
200
14 Possible Special Request Matter
(currently confidential)
Pending formal request. 200
Total 5,624
37
Approved Alternate/Potential FY 2021 ProjectsProject Type Description
Student Advisor Services Assess advising processes to ensure that resources are being effectively and efficiently
utilized and the activities comply with policies.
Grant Expenses at Award End To test financial expenditures at the end of a grant award for allowability,
reasonableness, and compliance with applicable regulations and provisions.
IT Interface Control Audit Evaluate the design of controls to ensure accurate, complete, and secure transmission
and processing of data between systems.
Compliance with The Jeanne Clery Act Assess controls and accuracy of reported information (crime and statistical reporting).
Privacy Audit Assess Alamo College’s privacy protection processes against legislative/regulatory
requirements and review compliance with internal privacy-related policies.
Benefits Management To determine whether benefits paid are being reported in compliance with state
regulations. Does not duplicate the audit work performed by the outside financial
auditor.
Facility Management – Preventative
Maintenance Program
Determine whether preventative maintenance resources are utilized effectively and
efficiently, and ascertain whether the program maintains assets in a sustainable fashion.
Continuing Education (CE) Audit Assess effectiveness of processes and controls. Potential audit for FY 2021.
Alamo Colleges Online Assess that training activities align with Alamo Colleges priorities, are adequately
controlled, and are delivered efficiently and effectively. Potential audit for FY 2021.
VII. External Audit Services Procured in Fiscal
Year 2019External audit services procured by Internal Audit:
• Non-IT Audit Support – Internal Audit did not procure any “non-IT” outside services in FY 2019
• IT Audit Support –. Internal Audit procured the professional services of the Eminere Group, LLC., in
FY 2019 to perform an Audit of IT Governance. This audit was included in the FY 2019 Internal
Audit Plan. This audit began in May of 2019 and was completed in September 2019.
• Internal Audit may engage co-sourced audit services from a third party firm with specialized
expertise to support Internal Audit’s work related to the Phase I CIP Program or DSO Close Out
Audits. Internal Audit will make a determination whether to procure these services once these two
audits are underway. These two audits are included in the FY 2020 Internal Audit Plan.
External audit services procured by Finance & Administration:
• Financial Statement Audit – Grant Thornton
• Single Audit - Grant Thornton
• ACCD Public Facility Corporation – Weaver
3838
VIII. Reporting Suspected Fraud and Abuse
39
In accordance with section 7.09 of the Texas General Appropriations Act, a link in the footer of the home page for the Alamo
Colleges external website referencing “Fraud Hotline” takes users to the Ethics site which includes instructions on how to report
fraud, waste and abuse to the State Auditor’s Office as follows:
Any person who suspects fraud or financial impropriety at Alamo Colleges should report their suspicions immediately to any
supervisor, the Chancellor or designee, the Board Chairperson, the Alamo Colleges Ethics Hotline, local law enforcement,
Internal Audit or the State Auditor’s Office Hotline.
If you suspect fraud, waste, or abuse, and would like to file an anonymous complaint, please report the matter to one of the
following:
Alamo Colleges Ethics Hotline
1-844-302-0425
www.alamo.edu.ethicspoint.com
or
State Auditor’s Office Hotline
1-800-TX-AUDIT (1-800-892-8348)
http://sao.fraud.state.tx.us
39
Thank you.
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