|Report Title:||North Florida Community 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: The College does not have a written policy for communicating and reporting known or suspected fraud.
Finding No. 2: Audit tests disclosed a potential conflict of interest involving the procurement of technical and consulting services from a company owned by the spouse of an administrator at the Green Industries Institute. Also, there were no written agreements with the company specifying limits for the total compensation to be paid, the terms of payments, the scope of the work to be performed, and the work completion dates.
Finding No. 3: Although required by contract terms, the construction manager for the defensive driving and firing range project did not solicit competitive proposals for subcontractors on the project. In addition, College staff advised us that they had not established procedures to verify that subcontractors were properly licensed.
Finding No. 4: Audit tests disclosed 33 instances in which funds disbursed to athletic coaches for student athlete meals, in excess of documented needs, were not properly reimbursed to the College.
Finding No. 5: Student enrollment in adult general education programs was not properly reported to the Florida Department of Education.
Finding No. 6: The College was not fully aware of its notification and record keeping responsibilities relating to the collection of social security numbers.
Finding No. 7: The College lacked written policies and procedures for certain information technology (IT) functions.
Finding No. 8: Certain security controls needed improvement.
Management's response is included in the report as Exhibit B.