Summary
Summary
| Report Number: | 2007-041 |
| Report Title: | Indian River Community College - Operational Audit |
| Report Period: | FYE 06/30/2006 |
| Release Date: | 11/09/2006 |
Our operational audit for the fiscal year ended June 30, 2006, disclosed the following:
Finding No. 1: The College needs to enhance its records and procedures relating to the bookstore inventory.
Finding No. 2: Full-time instructional faculty were not always available during posted office hours to demonstrate compliance with Board of Trustees Policy number 6Hx11-6.62.
Finding No. 3: Controls over the College’s purchasing card program needed enhancement.
Finding No. 4: The College had not fully tested its information technology disaster recovery plan.
The College's response is included as Appendix B of this report.