Summary
| Report Number: | 02-039 |
|---|---|
| Report Title: | Universities and Community Colleges - Student Records Systems (SRS) |
| Report Period: | For Spring/Fall Terms 2000 |
| Release Date: | 09/28/2001 |
Audit Scope and Objectives
This operational audit focused on the administration of the student records systems by the 10 universities of the State University System and the 28 community colleges of the Florida Community College System for the Spring and Fall 2000 Terms. The objectives of this audit were to determine the extent to which Florida’s public universities and community colleges had implemented procedures to administer the student records systems in accordance with the governing laws, administrative rules, and other guidelines. Specifically, we reviewed management controls and administration over issuing transcripts and diplomas, recording final grades to student records, and subsequent changes to student records. We conducted this audit in accordance with applicable standards contained in Government Auditing Standards issued by the Comptroller General of the United States.
Summary of Audit Findings
Finding No. 1: Within the last two years, the student records systems for many institutions have not been audited or reviewed by the institutions.
Finding No. 2: There is a wide disparity among the institutions regarding the retention period for transcript release authorization forms. The retention periods range from one month to indefinitely. As a result, numerous instances were noted in which the release of official transcripts was not documented as being approved by an authorized individual.
Finding No. 3: We noted several inconsistencies and weaknesses in the control processes over grade changes as summarized below:
- Grade changes were not always documented by the signature of the respective authorized institution representative, contained questionable signatures, and were made without evidence that the course grade changes were communicated to the instructor who taught the course prior to the change being made.
- Institutions had not adopted specific time frames to consider grade changes, or the time periods adopted appeared excessive in that it extended at least two terms beyond the term in which the grades were awarded. Also, grade changes were made after degrees were conferred.
- Five institutions did not maintain a grade change history file, while those institutions that did maintain a history file had not consistently utilized those files to conduct periodic analytical reviews of grade changes.
- Four institutions did not retain grade change forms on a permanent basis.
The Presidents of the universities and community colleges provided their responses to our audit findings and recommendations which are included in audit report No. 02-039. The responses, in their entirety, may be viewed on the Auditor General's Web site.