Summary

Our operational audit for the fiscal year ended June 30, 2008, disclosed the following:

Finding No. 1:     Improvements were needed in monitoring commission revenues received from food court and café operations.

Finding No. 2:     The College’s Student Life Office needed to improve controls over the collection of money.

Finding No. 3:     The basis for the assessment of certain laboratory fees was not always adequately documented.

Finding No. 4:     Student enrollment in adult general education programs was not properly reported to the Florida Department of Education.

Finding No. 5:     The College had not implemented a formal ongoing security awareness program to reemphasize to employees the importance of preserving the integrity, confidentiality, and availability of data and information technology resources entrusted to them.

Finding No. 6:     Access to College software systems was not timely removed for employees who terminated employment.

Finding No. 7:     We noted certain deficiencies regarding the College’s security program planning and management and data flow documentation. 

Management’s response is included as Exhibit B.