Summary
| Report Number: | 2010-039 |
|---|---|
| Report Title: | Chipola College - Operational Audit |
| Report Period: | FYE 06/30/2009 |
| Release Date: | 10/23/2009 |
Our operational audit for the fiscal year ended June 30, 2009, disclosed the following:
Finding No. 1: The College did not have a Board approved written methodology for calculating user fees and procedures for documenting user fees needed improvement.
Finding No. 2: The College did not have a Board approved written policy providing for the amount and type of professional liability insurance requirements for design professionals.
Finding No. 3: The College's controls over credit card transactions needed improvement.
Finding No. 4: The College had not developed and tested a formal disaster recovery plan for its information technology operations.
The College's response is included as Exhibit B of this report.