Summary

Our operational audit for the fiscal year ended June 30, 2006, disclosed the following:

Finding No. 1:         The College had not implemented adequate procedures for documenting that Hurricane Katrina displaced students, who were granted tuition and fee waivers, met the eligibility requirements provided in Section 1009.25(2)(e), Florida Statutes.

Finding No. 2:         The College needed to enhance its procedures to ensure that students enrolled in the same course more than twice were either assessed the full cost of instruction or were properly granted an approved exception.

Finding No. 3:         The Board had not approved a spending plan for $1.7 million of unrestricted moneys accumulated in the Unexpended Plant Fund.

The College's response is included as Appendix B of this report.