|Report Title:||Santa Fe College - Operational Audit|
|Report Period:||FYE 06/30/2008|
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.