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 for ensuring that temporary instructional personnel receive annual performance evaluations.

Finding No. 2:    Contrary to law, the joint resolution adopted by the College Board of Trustees in connection with the construction of a joint-use career center did not include comprehensive plans for the operation and management of the facility.

Finding No. 3:    The College’s procedures related to use of College facilities by outside organizations were not consistently followed.  Additionally, our tests disclosed several instances in which rental fees were not properly assessed, resulting in the College failing to collect $12,491.

Finding No. 4:    Vehicle usage logs were not always complete, and often did not include evidence of supervisory review.

Finding No. 5:    The College’s information technology business continuity plan had not been fully tested.

Finding No. 6:    The College’s access controls needed improvement to protect against unauthorized modification, use, or loss of College data or information technology resources. 

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