San Juan College finance report approved
FARMINGTON – The San Juan College Board approved the college's financial report for 2014-2015 school year Tuesday night, a document that yielded several minor audit findings.
Kristie Ellis, interim vice president of administrative services, said the three minor audit findings were labeled “other noncompliance” with none of them labeled "significant deficiencies" or "material deficiencies,” which indicate more severe issues.
The report was prepared by the auditing firm Accounting and Consulting Group LLP of Albuquerque.
“San Juan College is pleased with the audit in that we had no material weaknesses or significant deficiencies,” Ellis said.
The first finding was related to actions taken by the Center for Workforce Development that were not in compliance with the Anti-Donation clause of the New Mexico State Constitution.
Ellis said the interim director for the Center for Workforce Development didn’t charge a business for a class after the instructor did an inadequate job, and the course was not completed.
“They had somebody in there that was supposed to do specific training, and we didn’t adequately do that,” Ellis said. “We didn’t supply the materials that should have been supplied.”
The transaction was not properly registered and billed in the college’s system, which triggered the finding by the auditor. New procedures were implemented to ensure proper registration and billing for the Center for Workforce Development within the college’s system.
The second finding was about cash management for grants the college receives as part of the federal Carl D. Perkins Career and Technical Education Improvement Act.
Ellis said the auditors recommended that requests for reimbursement for the grant be reviewed by another college employee before they are filed. A college controller, assistant controller or senior accountant will review the paperwork before submitting any request for reimbursement on the federal grant.
The last finding was related to 16 employees hired after Jan. 1, 2005, who were missing a Social Security form.
Form SSA-1945 discloses to employees their job is not covered by Social Security. Ellis said the college didn’t include the form in the paperwork new employees sign. Employees who did not receive the form were notified that they needed to sign it, and the form is now included in the paperwork involved in the new hire process.
Joshua Kellogg covers education for The Daily Times. He can be reached at 505-564-4627.