2018-121 Florida State College at Jacksonville

Report No. 2018-121 March 2018

FLORIDA STATE COLLEGE AT JACKSONVILLE

Sherrill F. Norman, CPA Auditor General

Operational Audit

Board of Trustees and President

During the period May 1, 2016, through April 30, 2017, Dr. Cynthia A. Bioteau served as President of Florida State College at Jacksonville and the following individuals served as Members of the Board of Trustees:

County

Randle P. DeFoor, Chair from 8-9-16,

Duval

Vice Chair through 8-8-16

Jim L. Mayo, Vice Chair from 8-9-16,a

Nassau

Chair through 8-8-16

Thomas R. McGehee Jr., Vice Chair from 8-9-16 a Duval

Candace T. Holloway, Vice Chair through 8-8-16 Nassau

Karen E. Bowling

Duval

Latasha A. Fullwood

Duval

Thomas J. Majdanics

Duval

Dr. Patricia F. White

Nassau

Vacant

Duval

a The Vice Chairs serve with equal rank and status on the Board to provide leadership representation from each of the two counties served by the College.

The team leader was Lauren J. Wagner, CPA, and the supervisor was Randy R. Arend, CPA.

Please address inquiries regarding this report to Jaime N. Hoelscher, CPA, Audit Manager, by e-mail at jaimehoelscher@aud.state.fl.us or by telephone at (850) 412-2868.

This report and other reports prepared by the Auditor General are available at:

Printed copies of our reports may be requested by contacting us at: State of Florida Auditor General

Claude Pepper Building, Suite G74 111 West Madison Street Tallahassee, FL 32399-1450 (850) 412-2722

FLORIDA STATE COLLEGE AT JACKSONVILLE

SUMMARY

This operational report of Florida State College at Jacksonville (College) focused on selected College processes and administrative activities and included a follow-up on findings noted in our report No. 2016-114. Our operational audit disclosed the following:

Finding 1: College textbook affordability procedures need enhancement to promote compliance with State law.

Finding 2: The College did not properly calculate terminal sick leave payments for certain College personnel, resulting in overpayments totaling $59,381.

Finding 3: College records did not always evidence that required employee evaluations were conducted.

Finding 4: College procedures had not been established to identify and maintain records of all College employees, contractors, and volunteers who provide services for individuals under age 18 to ensure that required background screenings are conducted for these individuals.

Finding 5: College policies and records supporting College property, facilities, and personal services provided to the College's direct-support organization could be improved.

Finding 6: Some unnecessary or inappropriate information technology user access privileges existed. A similar finding was noted in our report No. 2016-114.

BACKGROUND

Florida State College at Jacksonville (College) is under the general direction and control of the Florida Department of Education, Division of Florida Colleges, and is governed by State law and State Board of Education rules. A board of trustees (Board) 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 President serves as the Executive Officer and the Corporate Secretary of the Board, and is responsible for the operation and administration of the College.

The College has campuses in Jacksonville, Florida, and centers in Jacksonville and Yulee. Additionally, credit and noncredit classes are offered in public schools and other locations throughout Duval and Nassau Counties.

This operational audit focused on selected College processes and administrative activities and included a follow-up on findings noted in our report No. 2016-114. The results of our financial audit of the College for the fiscal year ended June 30, 2017, 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, 2017, will be presented in a separate report.

Report No. 2018-121 March 2018

Page 1

FINDINGS AND RECOMMENDATIONS

Finding 1: Textbook Affordability

State law1 requires each college to post prominently in the course registration system and on its Web site,

as early as feasible, but at least 45 days before the first day of class for each term, a hyperlink to lists of

required and recommended textbooks and instructional materials for at least 95 percent of all courses

and course sections offered at the college during the upcoming term. Additionally, State law2 also

requires each college to examine the cost of textbooks and instructional materials by course and course

section for all general education courses offered at the institution to identify any variance in the cost of

textbooks and instructional materials among different sections of the same course. State law3 also

requires the Board to report, by September 30 of each year, to the Chancellor of the Florida College

System (FCS) the textbook and instructional materials selection process for general education courses

with a wide cost variance.

Our examination of College records and discussions with College personnel regarding textbook

affordability procedures disclosed that:

During the Spring 2017 Semester, the College adopted 1,942 textbooks and instructional materials. The College contracted with a vendor to manage and operate the College bookstores, as well as to compile and post adopted textbooks and instructional materials in the course registration system and on the College bookstore Web site. Although College records were available to demonstrate the dates required and recommended textbooks and instructional materials were adopted, College records did not document the dates that the required and recommended textbooks and instructional materials were posted in the course registration system and on the College bookstore Web site.

In response to our inquiries, in July 2017 College personnel indicated that they have requested the date the textbooks and instructional materials were posted be recorded and added as a field in the records of the bookstores' vendor. Without evidence of the timely posting of textbook information for at least 95 percent of all courses and course sections offered at the College during the upcoming term, the College cannot demonstrate compliance with State law and students may misunderstand course textbook requirements and not have sufficient time to consider textbook purchase options.

College personnel indicated that the College had not established a threshold for identifying wide variances in textbook costs between different sections of the same course. However, they had examined the cost of textbooks and instructional materials by course and course section for all general education courses offered at the College during the Fall 2016, Spring 2017, and Summer 2017 Semesters and included the results in the Fall 2017 report to the FCS Chancellor. We analyzed the total cost of textbooks and instructional materials for each section of 25 different general education courses offered by the College for the Spring 2017 Semester and found that textbook and instructional material prices for the same course varied by as much as $555 and $380, respectively, for new and used textbooks and instructional materials. Table 1 provides examples of the wide cost variances for new or used textbooks and instructional materials used in the same course.

1 Section 1004.085(6), Florida Statutes. 2 Section 1004.085(4), Florida Statutes. 3 Section 1004.085(8), Florida Statutes.

Page 2

Report No. 2018-121 March 2018

Table 1 Textbook and Instructional Material Prices

Spring 2017 Semester

Cost of New

Course STA 2023 BSC 2085C ENC 1101 MAC 1147 MAC 1105 BSC 2010C DEP 2004 ECO 2013 PSY 1012 AMH 2020 HUM 2020 POS 2041 SYG 2000 PHI 2010 REL 2000

High $662

706 496 553 520 440 432 461 465 322 246 343 291 226 224

Low $107

227 16 90 76 3 48 83 93 44 16

129 99 62 71

Difference $555 479 480 463 444 437 384 378 372 278 230 214 192 164 153

Source: College records.

Cost of Used

High $460

531 290 349 391 253 266 259 295 177 185 236 201 170 168

Low $80 171

12 68 57

3 60 53 52 33 12 56 75 37 44

Difference $380 360 278 281 334 250 206 206 243 144 173 180 126 133 124

According to College personnel, instructors independently selected their course textbooks and instructional materials because the College wanted instructors to have flexibility in selecting their resources. However, as a result of this flexibility, different textbook and instructional materials may be used for the same course and costs paid by the students may not be fair and equitable.

Recommendation: The College should enhance textbook affordability procedures to promote compliance with State law and to ensure that textbooks and other instructional materials are available to students at the lowest and best prices within acceptable quality. Specifically, the College should:

Post prominently in the course registration system and on its Web site, as early as feasible,

but at least 45 days before the first day of class for each term, a hyperlink to lists of required and recommended textbooks and instructional materials for at least 95 percent of all courses and course sections offered at the College during the upcoming term.

Establish a wide variance cost threshold for use in analyzing and monitoring textbook

costs among different sections of the same course.

Finding 2: Terminal Sick Leave Pay

State law4 permits colleges to provide terminal pay for accumulated unused sick leave to full-time instructional staff and educational support employees and specifies the various percentages that may be paid based on years of service. In addition, State law and Board rules5 permit the College to provide

4 Section 1012.865(2)(d), Florida Statutes. 5 Section 1012.865(2)(e), Florida Statutes, and Board Rule 6Hx7-3.27, Leave.

Report No. 2018-121 March 2018

Page 3

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download