Audit committee approves charter revision after reports show mostly clean audits, highlights disaster‑recovery gaps

The Louisiana Community and Technical College System (LCTCS) Audit Committee approved an April 2025 revision to the internal audit charter at its April 9 meeting and heard internal-audit updates showing few findings across recent reviews.

Internal Audit Director Jeff Fleming told the committee that targeted reviews issued since the group last met in December found no reportable issues in a recent financial-aid review at what the transcript records as "Sella Community College." Fleming said the review focused on the federal program areas that most often generate findings and that his sampling found the college’s financial-aid staff to be “really on the ball.”

Fleming reported that mandated purchase and travel-card reviews of the LCTCS system office also produced no findings. “I’m happy to report no findings,” he said, noting a multi-year trend toward fewer findings after colleges moved from paper to an electronic system.

The committee discussed disaster-recovery reviews Fleming’s team performed at Nunez and earlier at Fletcher. Fleming said those reviews identified maturity gaps in business-impact analyses, missing call trees and weaknesses in testing. He said colleges had already begun implementing suggested changes and that audit staff will issue a one-page Q&A of common findings to speed improvements systemwide. “We found areas that need improvement and we’ve offered those suggestions and before we even leave the college they are already in the process of making those corrections,” Fleming said.

Fleming also previewed projects in progress, including a review of employees who hold elective office — a process he said will verify leave and timekeeping — and a systemwide review of financial-aid policies and procedures developed with Dr. Amy Cable, which Fleming said will be presented to the committee in August.

On the charter revision, staff recommended updating LCTCS’s internal audit charter to align language with recent guidance from the Institute of Internal Auditors and to add the audit committee’s participation in the director’s annual review alongside the chancellor. The committee recorded a motion to approve the April 2025 revision; the chair called for dissent and heard none, at which point the revision was recorded as approved by the committee.

Fleming summarized recently issued legislative‑auditor reports, saying that Northwest, Delgado, SLCC and BRCC each received reports with no findings and that one college (referred to in the transcript as "Boer Parish") had a minor timeliness issue relating to bank reconciliations. Chancellor Dr. Sullivan said the college had self‑reported the problem, has since staffed business‑office positions and implemented daily reconciliation checks. “We do take this very seriously,” Dr. Sullivan said, adding that reforms are in place and the college is caught up.

Fleming reminded members that board financial-disclosure forms are due May 15 and that staff will send an FAQ email. No public comments tied to agenda items were received.

The committee moved to adjourn after the business concluded; a motion and second were recorded and the meeting closed.