Summary

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

Finding No. 1:        The College did not timely submit its Public Depositor Annual Report to the State Chief Financial Officer.

Finding No. 2:       Numerous tangible personal property items that could not be located during annual physical inventories had not, of record, been investigated or reported as missing to the appropriate law enforcement agency.

Finding No. 3:       Controls over the collections at the College’s Pre-School Labs needed improvement.

Finding No. 4:       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. 5:       Several payments to terminated employees for accumulated unused sick leave were not made in accordance with prescribed College procedures.

Finding No. 6:       Purchasing card accounts for terminated employees were not always closed in a timely manner, and College records did not evidence the timely cancellation of purchasing card accounts for lost or stolen purchasing cards.

Finding No. 7:       The College needed to improve its procedures for ensuring that payments made to vendors for goods and services were in accordance with applicable bid or State contract prices.

Finding No. 8:       Payments to two law firms were not made pursuant to written contractual agreements.

Finding No. 9:       The College did not attempt to take advantage of sales tax exemptions by making direct purchases of construction materials, or document why it was not in the College’s best interests to do so.

Finding No. 10:     Vehicle usage records were not always prepared, accurate, or complete, and did not always include evidence of supervisory review.

Finding No. 11:     Vehicle fuel use reports were not, of record, routinely reviewed and approved by the individuals who obtained the fuel or by supervisory personnel.  Also, our review of fuel reports disclosed apparent errors in the odometer readings of some vehicles, which affected the accuracy of miles per gallon shown in the fuel reports.

Finding No. 12:     Contrary to College procedures, the College had not verified, or timely verified, that employees who drove College vehicles held a valid driver’s license and were not otherwise restricted from operating a motor vehicle.

Finding No. 13:     Several deficiencies considered to be critical to life safety had not been corrected although they had been cited in prior year facility inspection reports for up to ten years.

Finding No. 14:     The College did not have a current Strategic Technology Plan.  Additionally, planning for future financial aid processing had not been documented.

Finding No. 15:     The College did not have a Chief Information Security Officer to plan and manage its information security.

Finding No. 16:     Certain IT-related procedures were not enforced and other procedures made reference to obsolete College policies.

Finding No. 17:     Improvements were needed in the application system change management process.

Finding No. 18:     There was an inadequate separation of duties with regard to student financial aid system job scheduling.

Finding No. 19:     Improvements were needed regarding documentation of the authorization of access for various College staff.

Finding No. 20:     Background checks had not been performed for the College’s security administrators.

Finding No. 21:     The College did not have a policy or procedure for the use of instant messaging. 

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