ccoperationalaudit - REPORT NO 2009-062 DECEMBER 2008 GULF...

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REPORT NO 2009-062 DECEMBER 2008 GULF COAST COMMUNITY COLLEGE Operational Audit For the Fiscal Year Ended June 30, 2008
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The audit team leader was Stan Dillard, CPA, and the audit was supervised by Patricia S. Crutchfield, CPA. For the information technology portion of this audit, the audit team leader was Sue Graham, CPA, CISA, and the supervisor was Nancy Reeder, CPA, CISA. Please address inquiries regarding this report to James R. Stultz, CPA, Audit Manager, by e-mail at jimstultz@aud.state.fl.us or by telephone at (850) 922-2263. This report and other audit reports prepared by the Auditor General can be obtained on our Web site at www.myflorida.com/audgen ; by telephone at (850) 487-9024; or by mail at G74 Claude Pepper Building, 111 West Madison Street, Tallahassee, Florida 32399-1450. BOARD OF TRUSTEES AND PRESIDENT Members of the Board of Trustees and President who served during the 2007-08 fiscal year are listed below: County William C. Cramer, Jr., Chair Bay Karen L. Durden, Vice-Chair Bay Denise D. Butler Franklin James Allen Cox, Jr. Gulf Dan A. Estes Bay Charles S. Isler, III Bay Dr. Stephen C. Myers Bay Renee C. Shoaf to 8-16-07 (1) Gulf William C. Sumner Gulf Linda R. Wood from 8-17-07 Gulf Dr. Jim Kerley, President Note: (1) Board member served beyond the end of her term May 31, 2007.
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DECEMBER 2008 REPORT NO 2009-062 -1- GULF COAST COMMUNITY COLLEGE S UMMARY Our operational audit for the fiscal year ended June 30, 2008, disclosed the following: Finding No. 1: The College does not have a written policy for communicating and reporting known or suspected fraud. Finding No. 2: The College lacked written policies and procedures for certain information technology (IT) functions. Finding No. 3: Certain security controls related to the College’s business systems and the surrounding IT infrastructure needed improvement. B ACKGROUND The College is under the general direction and control of the Florida Department of Education, Division of Community Colleges, and is governed by State law and State Board of Education rules. A board of trustees governs and operates the College. The Board constitutes a corporation and is composed of nine members appointed by the Governor and confirmed by the Senate. The College has campuses in Panama City and Port St. Joe, Florida. Additionally, credit and noncredit classes are offered in public schools and other locations throughout Bay, Gulf, and Franklin Counties. The College reported enrollment of 4,832 full-time equivalent students for the 2007-08 fiscal year. The results of our financial audit of the College for the fiscal year ended June 30, 2008, will be presented in a separate report. In addition, the Federal awards administered by the College are included within the scope of our Statewide audit of Federal awards administered by the State of Florida and the results of that audit, for the fiscal year ended June 30, 2008, will be presented in a separate report. F
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ccoperationalaudit - REPORT NO 2009-062 DECEMBER 2008 GULF...

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