Finding No. 1:         Procedures for tangible personal property disposals needed improvement.

Finding No. 2:         The College did not have a written methodology for determining which courses should assess a laboratory fee, and the required amount of the fee.  In addition, our tests disclosed several courses for which lab fees assessed were not Board approved, not supported by documentation evidencing need for the fees, or were not assessed in the manner approved by the Board.

Finding No. 3:         Contrary to the College’s Procedures Manual, calculations of student fees for continuing workforce education courses were not made using the indirect cost rate prescribed by the Manual, and the basis for indirect rates used was not documented.  In addition, the calculations of student fees for some continuing workforce education courses did not consider instructor and other direct course costs.

Finding No. 4:         Contrary to College policy, two employees were overpaid a total of $23,185 for accumulated unused annual or sick leave upon termination.

Finding No. 5:         The College entered into two lease-purchase agreements for equipment in which interest rates were not stated on the signed lease documents.  The interest rate for one agreement could not be determined from College records, and the imputed interest rate for the other agreement was significantly in excess of the maximum rate authorized by law.

Finding No. 6:         The College did not document its actual cost for several reimbursements from the Florida Department of Law Enforcement, Criminal Justice Standards and Training Commission, for the use of equipment or supplies used in domestic security training courses.  In addition, the College was not entitled to reimbursements it received for lease-purchased equipment.

Finding No. 7:         The College had not, for some professional services contracts, clearly defined the scope and described the services to be preformed by the contractors, or required the contractors to obtain appropriate insurance coverage.

The College’s response is included as Appendix B and may be viewed on the Auditor General Web site.