Summary

Our operational audit for the fiscal year ended June 30, 2007, disclosed the following:

Finding No. 1:    The College needed to enhance its procedures to ensure that appropriate documentation is obtained and retained for students enrolled in the same course more than twice and granted an exception from paying full instructional costs.

Finding No. 2:    College procedures for documenting student residency status needed improvement.

Finding No. 3:    College procedures for billing organizations renting College facilities were not adequate to ensure collection of rental charges prior to use of College facilities.

Finding No. 4:    The College needed to enhance its procedures for ensuring adequate insurance coverage by outside organizations housed on College campuses.

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