The operational audit for the period January 1, 2004, through December 31, 2004, and selected transactions through March 31, 2005, disclosed the following:

Finding No. 1:          The College’s procedures for monitoring the reasonableness and necessity of overtime worked needed improvement.  Overtime requests were not always properly completed, approved in advance by supervisory personnel, or timely submitted.

Finding No. 2:         College records did not always evidence that monthly leave reports were adequately reviewed by supervisory personnel.

Finding No. 3:         The Board had not adopted formal policies and procedures for telecommuting employees.  Also, the College did not, of record, adequately monitor the work activities of a telecommuting employee who lived and worked outside the State. 

Finding No. 4:         The College did not adequately monitor the personal use of cellular telephones provided to College employees.

Finding No. 5:         The College’s administration of construction projects could be enhanced.

Finding No. 6:         The College’s information technology business continuity plan had not been fully tested and did not include a designated alternate data processing site.

The College's response is included in the audit report and may be viewed on the Auditor General Web site.