Community colleges report corrections to FY23 audit findings; regents urge continued monitoring

Representatives from Barton County, Fort Scott, Fort Hays North Central Tech, Garden City and Seward County community colleges presented progress updates on corrective actions for fiscal 2023 audit findings during the Dec. 18 meeting of the Board of Regents’ fiscal affairs committee.

Barton County’s vice president of administration, Mark Dean, said the FY23 audit findings related to federal programs (TRIO and federal financial aid) were addressed during the audit fieldwork and that none threatened the college’s financial stability. Dean noted the auditors reviewed a large sample of federal expenditures and the institution corrected entry and timing issues before the audit report was presented.

Fort Scott’s interim president Sarah Sutton and CFO Missy Scott described staffing turnover and a board‑approved corrective‑action plan; they instituted monthly finance‑committee meetings, re‑staffed financial‑aid leadership, added cross‑training and put a corrective‑action tracking spreadsheet in place. Missy Scott said some FY24 results may still reflect prior staffing and that improvements should be visible in subsequent audits.

Fort Hays North Central Tech reported a clean 2024 audit and said past FY23 findings were not cited in the most recent audit; officials attributed the difference largely to sampling variability related to federal grant activity. Garden City reported its single FY23 finding has been resolved and the college added a grants‑focused staff person in the business office. Seward County’s CFO Madeline Day said material weaknesses found in FY23 were corrected and corrective actions have been implemented.

Regents asked whether community colleges have formalized processes to share lessons learned; Vice President Frisbie and others pointed to regular meetings of community college CFOs and procurement and the CACBO peer network. Committee members emphasized cross‑training and timely reporting; Vice President Frisbie said FY24 audits are still arriving and the committee will revisit progress once those reports are available, likely in February or March.