Summary

Report Number:	2010-001
Report Title:	Daytona State College - Operational Audit
Report Period:	FYE 06/30/2009
Release Date:	07/15/2009

Our operational audit for the fiscal year ended June 30, 2009, disclosed the following:

Finding No. 1:  The College does not have a written fraud policy for communicating and reporting known or suspected fraud.

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Management's response is included as Exhibit B.