Summary

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

Finding No. 1:         The College did not timely correct deficiencies considered critical to life safety as cited in annual inspection reports.  Additionally, the annual inspection reports, from which corrective actions are based, were not accurate.

Finding No. 2:        Improvements could be made in the competitive procurement process.

Finding No. 3:        Payments to vendors were not always pursuant to written contractual agreements.

Finding No. 4:        Controls over collections at the College’s Pre-School Labs need improvement.

Finding No. 5:        The College does not have written comprehensive fraud policies approved by the Board.

Finding No. 6:        The College completed the first phase of developing a Strategic Technology Plan, but the Plan still needed further exposure to College IT stakeholders and formal approval by the College President.

Finding No. 7:        The College’s information technology change management procedures were not current.

Finding No. 8:        The College had not finalized its procedure for the use of instant messaging.

Finding No. 9:        For several former employees, the College did not remove computer access privileges promptly, contrary to its procedures.

Finding No. 10:      College programmers were responsible for modifying program code and scheduling financial aid jobs, resulting in an inadequate separation of duties.

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