Summary

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

Finding No. 1:         The College had not established policies regarding insurance requirements for design professionals. 

Finding No. 2:        The College did not provide individuals with a written statement to specify the purpose for collection of social security numbers (SSNs) for certain documents or file required certifications and reports by January 31, 2008, contrary to Section 119.071(5)(a), Florida Statutes. 

Finding No. 3:        The College’s procedures do not ensure that it timely terminates information technology (IT) access privileges of former employees. 

Finding No. 4:        The College did not maintain written policies and procedures governing certain important security functions.

Finding No. 5:        The College’s security controls within the financial application and the supporting IT network needed improvement.

Management's response is included in this report as Exhibit B.