Management report, Athens Technical College, Athens, Georgia, an organizational unit of the state of Georgia, 2018 June 30

ATHENS TECHNICAL COLLEGE
ATHENS, GEORGIA
INDEPENDENT ACCOUNTANTS REPORT ON APPLYING AGREEDUPON PROCEDURES FOR FISCAL YEAR ENDED JUNE 30, 2018
A Member Institution of the Technical College System of Georgia

ATHENS 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 1-156 Atlanta, Georgia 30334-8400
January 31, 2019

Members of the State Board of the Technical College System of Georgia Members of the Local Board of Directors of Athens Technical College
and Dr. Andrea Daniel, President Athens Technical College
Independent Accountant's Report on Applying Agreed-Upon Procedures
Ladies and Gentlemen:
We have performed the procedures enumerated below, which were agreed to by Athens 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, 2018. 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 2018 and/or 2017 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 2018 and/or 2017 OMB Compliance Supplement for the Cash Management compliance requirement.
Upon review of cash drawdowns and disbursements related to the Federal Pell Grant Program, excessive cash balances were noted for up to 16 days in the fiscal year. Provisions included in 34 CFR 668.116(a) state, "The Secretary considers excess cash to be any amount of Title IV, HEA program funds, other than Federal Perkins Loan Program funds, that an institution does not disburse to students or parents by the end of the third business day following the date the institution received those funds from the Secretary."

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3. Complete applicable procedures reflected in the 2018 and/or 2017 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 2018 and/or 2017 OMB Compliance Supplement for the Matching, Level of Effort, Earmarking compliance requirement.
We did not note any exceptions as a result of our procedures.
5. Complete applicable procedures reflected in the 2018 and/or 2017 OMB Compliance Supplement for the Period of Performance compliance requirement.
We did not note any exceptions as a result of our procedures.
6. Complete applicable procedures reflected in the 2018 and/or 2017 OMB Compliance Supplement for the Program Income compliance requirement.
We did not note any exceptions as a result of our procedures.
7. Complete applicable procedures reflected in the 2018 and/or 2017 OMB Compliance Supplement for the Reporting compliance requirement.
We did not note any exceptions as a result of our procedures.
8. Complete applicable procedures reflected in the 2018 and/or 2017 OMB Compliance Supplement for the Special Tests and Provisions compliance requirement.
We did not note any exceptions as a result of our procedures.
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.
The Georgia Department of Audits and Accounts utilized the assistance of an external specialist in the performance of this engagement. The specialist possesses extensive knowledge and experience in reviewing institutional compliance with requirements related to federal student financial assistance programs.
This report is intended solely for the information and use of Athens 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.
Respectfully,
Greg S. Griffin State Auditor
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ATHENS TECHNICAL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2018 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported.
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