EDUCATIONAL PROGRAMS AND INSTITUTIONAL EFFECTIVENESS
Executive Summary
Fall 2014 Enrollment Status as of Day 7
^»^WH"W rt^ii muhutoE(»^-
Budget and Finance Committee
September 17,2014
The attached three documents provide information per the Committee's request, as follows;
Page One - Fall 2014 Credit Enrollment Comparison
As of day 7 of the Fall 2014 semester, the District overall is at parity with the previous Fall:
.
100% of the Fall 2013 headcount,
. 98% of the Fall 2013 duplicated enrollment
®
101% of Fall 2013 sections, and
®
98% of enrollments per section.
)
It should be noted that enrollment comparisons can fluctuate slightly from day to day, and that current
Fall 2014 enrollment numbers do not account for late-start classes.
Page Two -~ Summer 2013 vs. Summer 2014 Comparisons
This shows comparisons between the last two Summer sessions, as well as variations in fiscal year for
which the enrollments were reported. Based on preliminary reporting for Summer 2014, the District
generated a total of 7,152 FTES, an increase of 568 FTES over Summer 2013.
Page Three - FTES History and Potential Scenarios
This shows the comparative history of credit, noncredit and enhanced noncredit FTES for the years
2012-13 and the 2013-14, as well as Base FTES for the current year.
Potential scenarios are provided, by college, at projected growth rates of 2.75%, 3.75% and 4.75%.
Variations between the projected rates result in a stair step progression of approximately 1,000 FTES per
increment, or a difference of about 2,000 FTES between the 2.75% and 4.75% growth rates.
Page 1 of 3
B
El
Day
Mond yi
e
ber
em
0
f
201 4
Sunday, September 01, 2013
Sunday, September 02, 2012
East
w.
Fa 20 14
^arbQi|^l|||is^joft^^pjerG&^^So:uih^^^:^^rade
18/388 26/344 10,333 10/041 20/379
Fall 2013
18,127 25,828
2014 % of 2013
95%
102%
9/649
103%
9/663
107%
7,536 14,534 18,280 11/127 1/143 137/184
19,046
103%
6,618 13,786 18/127
94%
99%
100%
10,646
97%
(^WAfl^riT^A^I UjHLJflWa^«-airtUM&Ufl^-&tri
w
Fa 2014
Fa 2013
East
Pierce
SQuSjhwest^^^'racle
Valley
West
133,301
100%
Total
ITV
50/275 67/214 28/118 22/643 51,180 17/888 34/730 45,766 27/738 1/602 347/154
47,545 66,899 26,716 22/852
2014% of 2013
94%
Gjty
Fa 2014
Fall 2013
101%
East
1/521 2/001
Fall 2012
2014 % of 2013
m
ent
ssi&n
1,811
74%
47/028 67_/621 27/912 23/646 51/065 l67896~^034"~4^450^26^76j;j4T~34T,j72
Fall 2012
ro
art)0r
Total
nv
7/055^5^~-yg^Qio,760848136^2
19/363 25/952 10,041 9,390 19/818
Fall 2012
West
Valley
n
u
vs de
.It
ectio
by
1/649
1/915
1,585
92%
1,734
104%
City
WI-I^.T,,,
Fa 2014
FaE! 2013
Fall 2012
2014% of 2013
East
99%
Harbor
968
912
104%
Mi s;sl on
49,549
100%
Pierce
14,117 33,239 44/372
94%
Southwest
98%
Trade
West
2/863
71%
334,322
98%
Tofcgl
ITV
548 1/057 1/443
796
17 10,606
602
1,578
559
1,006
793
14
807
589
447
958
715
18
106%
108%
1,483
102%
98%
105%
Harbor
Mission
wnw.v^,
Pierce Southwest Trade
^T"""am<*CM*i^ik,dh^^^m^vu«uw^c
33.8
28.8
30.8
36.5
37.6
31.8
32.4
30.8
32.2
35.1
32.0
30.0
38.6
33.1
38.8
33.4
31.6
SwxrrAwwtf^
97%
rfr'rir^U-^WI nV
98%
1,440
95%
Valley
30.5
94%
1,518
wrwaiM^.
30.9
96%
Valley
26,170
96%
648 1/607
AjUh^Vt^l.
101%
99%
96%
West
Total
ITV
"r^l- bT^WT"WflCu^nOUW
^..' ^F IT^P^b»4d^nfl^lrf^rff^JV^*VHfc^.
34.5
33.4
35.0
67.3
114.4
34.7
30.8
36.6
159.1
104%
r-'7/?"A<^JH
An adjustment was made to the relative day because Day 0 was Labor Day ho/fday.
9,776
101%
100% 121%
31.5
30.1
93%
10/546
95%
..^"A'7 r^'W^
59%
Ll^frnw^- r"vfr-^Ur^H-/4vri
'.^.^"^^"XV^W/Aw-t
32.2
32.9
34.2
98%
Page 2 of 3
Summer 2013 and 2014 FTES
Summer 2014 FTES
Reported in
Reported in
2013-14
2014-15
2014
752
116
868
East
Harbor
2/082
2,082
345
345
nv
72
72
Mission
281
281
1,327
1,506
182
182
College
City
Pierce
179
Southwest
Total Summer
Trade
80
666
745
Valley
530
140
G70
West
94
307
401
1,634
5,518
7,152
Total
Summer 2013 FTES
Reported in
Reported in
College
City
2012-13
2013-14
2013
803
99
901
East
2
Total Summer
2/100
2/102
Harbor
309
nv
114
309
114
Mission
97
97
510
330
840
Southwest
422
8
429
Trade
27
411
438
Vafiey
498
214
712
West
533
110
643
Total
2,794
3,790
6,584
Pierce
Page 3 of 3
FTES History
City
East
Harbor Mission
Southwest
Pierce
Trade'
Tech
Valley
West
nv
Total
11,179
11,359
6,546
522
118
359
79
462
220
8
0
0
93,303
1,849
11,656
12/401
6,774
522
97,858
466
9
0
96,539
1
12,300
20,787
6,487
5,609
13/611
452
632
404
731
44
140
257
0
150
0
4,402
135
362
Total
13,384
21,923
6/531
5/899
13/868
4/900
Credit
13,165
20,715
7,071
5/810
14,081
4/649
11,537
422
520
482
766
117
170
12,287
6,758
82
0
297
0
67
76
433
149
334
680
236
6
14,106
21/963
7/153
6/097
14,378
5,149
12/019
13,042
7,000
Credit
Non-Cr Regular
on-Cr Enhanced
rrf
Non-Cr Regular
on-Cr Enhanced
Total
1
2.705
1
1,934
2/909
475 ^01/383
f
City
East
Harbor Mission
Pierce
Southwest
TradeTech
Valley
West
nv
Total
12,823
20/429
6/608
5,723
13/888
4,511
11/457
12418
6,664
441
94,660
Nw-i-d'»fi,t
475
456
52
126
281
100
142
80
227
0
1,939
.von-Cfi-S Uih'snc'rS
674
830
0
579
7
Cr
Tatsil
13,971 21,715
-r
^
/t.
0 3
6,660
* J s^
» 1 hi
»
**».
U->7
11 S.ll i 2 77 7 fj ptri 111 99,613
Potential 2014-15 Scenarios
East
City
Harbor Mission
Southwest
Pierce
w
TradeTech
Vaffey
13,175
20/990
6,790
Cn'dvt
488
469
54
129
289
102
146
82
.toH-Cc^ Knhmcsd
692
853
0
169
0
427
353
595
14,270 4/635
11,772
12,451
11 Hi /? 31, h«44 6,179 14^559 5,165 12,270 J312S
Crffdh
Total
Totaf
6,847 453
234
8
7 Hh'l
r:
97,263
0
1,992
0
3/097
.»
102 352
13,303
21/195
6,856
5,937
492
473
54
131
292
103
147
83
236
0
2/012
699
861
0
171
0
432
356
601
8
0
3/127
f!ws'i' Credit
N"r:- Ore a"
nv
2.75%
1\
Crs?mi
5,880
West
1.1 "lr>
!2 57**
f
F
497
478
0 *>
I
,,922
55
r 23*'
5,994
132
14,408 4,681
1 7UII
R
:?
.'1
11,886
*
14,547 4/726
295
104
IJ>
*
*
12,001
148
12/572
6,914 457
13 2&r*
/ 11.1
12,693
6,981 462
83
238
14,635 22,746 5/97, n /'.n l.irtl? 5 2Gr> i-'r<fiQ 13,383 7,227 462 104,344
98,210
».>/ 103,348
0
99,156
2/031
LOS ANGELES COMMUNITY COLLEGES
CITY . EAST . HARBOR . MISSION . PIERCE ' SOUTHWEST . TRADE-TECHNICAL * VALLEY * WEST
INTERNAL AUDIT DEPAgTMCTT (IAD)
Cash Control Audit
Update of Prior Audit Findings
Educational Service Center (ESQ Summary Report
Number of Findings:
Cash
Control
Fully Implemented
Partially Implemented
Not Imptcmented
Tota
Not Applicable
Total
Total Findings
5
24%
5
24%
11
52%
t.
21 100%
3
3
24
Partially Implemented <24%)
The Revolving Cash Fund Summary of Reimbursements to Employees Forms were not
signed and dated by the preparer and approver. Controls have been put in place; however
the ESC Is still working with staff to ensure full compliance.
2. There is no approva! on the document used to transfer funds from the City National Bank
to the County Treasure!-, Controis have been put in place to strengthen the oversight of
this process; however the ESC is still working to ensure comphance with tsmeiy
preparation and reconciliation documentation.
3. There is a lack of segregation of duties as it relates to the collection of cash, accounting
and reporting of cash transactions. Controls were implemented however the employee
that performs the bank reconciliations has access to perform data entry functions during
peak time.
4. There is a lack of documentation to substantiate financial transactions and other operatin
activities. Controls have been put in place; however the follow up and documentation for
International students are sti!3 in process.
5. The Accounting Department does not maintain an updated internal operation written
policies and procedures for some of its pertinent areas. A draft policy and procedures
manuaj is completed.
Not Implemented (52%)
The LACCD allows students that do not pay their tuition and other fees associated with
their classes to complete the semester with a letter grade.
2. The checks that are issued from the LACCD District's Office to the District office and
CoNeges as replenishment of the revoiving fund is made payable to the custodian of the
.evolving fund as opposed to the District Office and/or the College.
3. The Accounting Office does not have an approval process to ascertain that the amount
posted into SAP for cash receipts transactions at the Colleges and District office are
correct.
4. Variances between the coversheet document that is use as the source document for receipt
of cash and Daily Cash Receipt Journal that is use to post to SAP.
5. Deposits were not forwarded to the Accounting Department cash operations in a timely
manner.
6. Deposits were not made timeiy to City National bank by the Accounting Office Cash
Coilection Operation.
7. Date stamp was not documented by Accounting Office Cash Coiiections unit therefore
JAD was unable to determine the timeliness of deposits.
8. The reconciliation documents !ack the attributes warranted to ascertain timeiy preparation
and approval of reconciliation.
9. Bank Reconciliations showed items that were noted as outstanding transactions that have
not yet deared bank for several recun-ing months that span over one year. No Adjusting
entry was made to clear this amount.
10. Bank reconciliations were not provided for review.
11, The LACCD is not properly accounting for student enroiiment fees in SAP.
Not Applicable
Cash order exceeding the required limitof $1 0,000.00 are placed and received without
£he proper authorization. There were no transactions that exceeded $10,000.00 for the
period examined.
2. The required form used for refunds ofI-MED fees is incoinpiete, The forms have been
recreated to strengthen the controis; however at the time of testing tiie forms were not in
0
use at the Coiiege. The forms wil! be used for faSi 20 i4 term.
3. LACCD is_payin_g Health insurance coverage for International Students who do not pay
the I-Med Fee. The process will be impiemented starting the fal! 2014.
ESC Cash Controi
2 of 2
the