Summary

Report Number:	2010-040
Report Title:	Edison State 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's procedures for documenting Florida residency status for tuition purposes needed improvement.

Finding No. 2:    The College's procedures for establishing course and user fees needed improvement.

Finding No. 3:    The College did not have a Board approved written policy providing for the amount and type of professional liability insurance required for design professionals.

Finding No. 4:    The College did not always take advantage of direct material purchases to reduce costs on major construction projects.

Finding No. 5:    Information technology access was not always timely removed for former employees.

Finding No. 6:    The College's security controls needed improvement in the area of user authentication.

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The College's response is included as Exhibit B of this report.