Summary

The Leon County District School Board (District) utilizes the Total Educational Resource Management System (TERMS) to provide application processing for personnel, payroll, and finance-related functions.  TERMS software processes financial data that supports functions such as vendor management, budget, purchasing, warehouse requisitions, and general ledger.

Our audit focused on evaluating selected information technology (IT) controls applicable to the TERMS Financial Information System during the period September 2005 through January 2006, and determining the status of corrective actions regarding selected prior audit findings disclosed in audit report No. 03-197.

The results of our audit are summarized below:

Finding No. 1:     TERMS application security activity, such as modifications to user access privileges, was not systematically logged by the District, limiting the ability to monitor the appropriateness of security administration actions.

Finding No. 2:     Improvements were needed in the segregation of duties within the Technology and Information Services area with regard to the ability of programming staff to modify and execute programs against production data without detection. 

Finding No. 3:     The District did not have adequate written policies and operating procedures for TERMS users within the Finance Department.

Finding No. 4:     Deficiencies were noted in network security controls in the District.

Finding No. 5:     District procedures for the removal of network access privileges of terminated employees needed strengthening.

Finding No. 6:     Improvements were needed in the District’s storage and control of back-up tapes.

Finding No. 7:     Improvements were needed in District procedures for the disposal of IT equipment.  

The Superintendent's response is included at the end of this report as Appendix A.