Summary

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

Finding No. 1:         The College did not conduct a review and evaluation of the reasons for collecting social security numbers or notify individuals of the purpose for collection of the numbers, contrary to Section 119.071(5)(a), Florida Statutes.

Finding No. 2:        Full-time instructional faculty were not always available during posted office hours to demonstrate compliance with Board of Trustees Policy number 6Hx11-6.62.

Finding No. 3:        Improvements were needed in the College’s facilities usage procedures.

Finding No. 4:        Lease agreements were not monitored to determine if the lessees obtained required insurance coverage.

Finding No. 5:        Procedures should be enhanced over the monitoring of construction managers.

Finding No. 6:        The College should establish policies and procedures for minimum professional liability insurance coverage requirements for design professionals.

Finding No. 7:        The College lacked written policies and procedures for network and system administration.

Finding No. 8:        The College’s procedures for managing employee IT access privileges needed improvement.

Finding No. 9:        Certain security controls related to the College’s business systems and the surrounding IT infrastructure needed improvement.

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