2019 Internal Audit Annual Report October 8, 2019...– An approved fiscal year 2020 audit plan, as provided by Texas Government Code, Section 2102.008. – A fiscal year 2019 internal

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 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 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


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


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.


2323


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



Palo Alto • Academic Programs



San Antonio • Academic Programs



St. Philip’s• Academic Programs



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

http://www.alamo.edu.ethicspoint.com/

http://sao.fraud.state.tx.us/

Thank you.

Documents

2019 Internal Audit Annual Report October 8, 2019...– An approved fiscal year 2020 audit plan, as provided by Texas Government Code, Section 2102.008. – A fiscal year 2019 internal