South Georgia Technical College, Americus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended 2020 June 30

SOUTH GEORGIA TECHNICAL COLLEGE
AMERICUS, GEORGIA
INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREEDUPON PROCEDURES FOR FISCAL YEAR ENDED JUNE 30, 2020
A Member Institution of the Technical College System of Georgia

SOUTH GEORGIA TECHNICAL COLLEGE - TABLE OF CONTENTS -
INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES SCHEDULE OF FINDINGS AND QUESTIONED COSTS

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GREG S. GRIFFIN
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W., Suite 4-101 Atlanta, Georgia 30334-8400

Independent Accountant's Report on Applying Agreed-Upon Procedures

Members of the State Board of the Technical College System of Georgia, Members of the Local Board of Directors of South Georgia Technical College
and Dr. John Watford, President South Georgia Technical College
Ladies and Gentlemen:
We have performed the procedures enumerated below, which were agreed to by South Georgia Technical College and the Technical College System of Georgia, solely to assist you in evaluating compliance with federal student financial assistance regulations and meeting the requirements of COC Comprehensive Standard 13.6 for the year ended June 30, 2020. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. Also included in this report is a section on findings and other matters that came to our attention during our engagement.
The procedures for each Student Financial Assistance Cluster compliance requirement and the associated findings are as follows:
1. Complete applicable procedures reflected in the 2020 OMB Compliance Supplement for the Activities Allowed or Unallowed compliance requirement.
We did not note any exceptions as a result of our procedures.
2. Complete applicable procedures reflected in the 2020 OMB Compliance Supplement for the Cash Management compliance requirement.
We did not note any exceptions as a result of our procedures.
3. Complete applicable procedures reflected in the 2020 OMB Compliance Supplement for the Eligibility compliance requirement.
We did not note any exceptions as a result of our procedures.
4. Complete applicable procedures reflected in the 2020 OMB Compliance Supplement for the Matching, Level of Effort, Earmarking compliance requirement.
We did not note any exceptions as a result of our procedure

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5. Complete applicable procedures reflected in the 2020 OMB Compliance Supplement for the Reporting compliance requirement.
We did not note any exceptions as a result of our procedures.
6. Complete applicable procedures reflected in the 2020 OMB Compliance Supplement for the Special Tests and Provisions compliance requirement.
Our testing of 60 students who received Federal Pell Grant Program funds and had a reduction or increase in attendance level, graduated, withdrew, dropped out, or enrolled but never attended during the audit period revealed that significant data elements reflected under the National Student Loan Data System (NSLDS) Campus-Level and/or Program-Level Record were not reported accurately for eight students. In addition, enrollment information related to three students was not updated on the next enrollment report submitted to NSLDS after each student's change in status.
This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which is to express an opinion or conclusion, respectively, on the Federal Student Aid compliance requirements. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
This report is intended solely for the information and use of South Georgia Technical College, the Technical College System of Georgia and the Southern Association of Colleges and Schools Commission on Colleges and is not intended to be, and should not be, used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.
Respectfully,

January 19, 2021

Greg S. Griffin State Auditor

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SOUTH GEORGIA TECHNICAL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2020 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported.
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