Newspapers such as the Miami Herald quickly picked up the Associated Press write-up on the federal indictment of the FAMU Credit Union president and the director FAMU’s Institute on Urban Policy and Commerce.However, the Herald has yet to publish anything on Florida Atlantic University’s most recent operational audit.
On March 13, 2010, the Florida auditor general released an operational audit covering Frank Brogan’s final year as president of FAU (2008-2009). In that review, FAU had 15 findings, the largest number out of all the most recent operational audits for Florida’s public universities.
Brogan was appointed SUS chancellor in 2009.
The problems the auditors uncovered included the following:
• “Controls over collections received outside of the Central Cashier’s Office needed improvement.”
• “The University needed to enhance its controls over cellular telephone usage.”
• “Controls over issuance and accountability for complimentary tickets for athletic events needed improvement.”
• “Contrary to University Policy, annual employee performance appraisals were not always timely prepared.”
• “The University’s procedures for investigating missing tangible personal property items needed improvement.”
• “Procedures needed improvement to ensure the prompt reporting of property dispositions.”
There were 22 findings on FAU’s previous operational audit, which covered the 2006-2007 year.
Read the full audit reports here.
RN,
ReplyDeleteYou can do better than this. I always look forward to reading stories about FAMU, whether positive or negative. Discussing another school's dirt is rather low, even for a blog like yours.
Actually, that sounds like an excellent audit.
ReplyDeleteWhat's this all about? Why the hate?
First of all these state audits are bogus. They are about nothing usually or little nickey nacky things like "control" of cellphones or you can't find this piece of 20 year old equipment. What I like is they say you can't find this 10 year old supercomputer which cost 500K in the day, but has the computing power of a $600 Dell PC. I think what these audits provide is a way for the state to discipline the universities and provide political ammunition to get rid of the University presidents the legislature doesn't like.
ReplyDeleteReally is anyone going to get upset about a few tickets to FAU football games?
Looks like the FAU supporters are getting very defensive. Guess they thought they could sweep all those problems under the rug.
ReplyDeleteBut hey, 15 findings is an improvement over the 22 findings from last time.
The reality is that in any university or organization there are issues with prudent financial management some more important than others. For example many might be more concerned over a finding like " Payments to vendors did not appear timely in several instances, contrary to University policies." or "Payments to some contractors were not made pursuant to a signed and sufficiently detailed written agreement." Or for the cell phone haters, "the University should confer with the Florida Department of Financial Services to report to the Internal Revenue Service the value of cell phone services as income for employees who did not make an adequate accounting of the business use of their assigned cell phones."
ReplyDeleteThese audits are both quantitative and qualitative so the public needs to display some judgement in their interpretation.
15 findings is indeed a BIG deal. And 7:56 AM, I think you missed RN's point. What he was pointing out to you is that had that been FAMU with 15 findings, paranoid lunatics would be calling for FAMU to shut down. But since this is a lilly white college, you can hear crickets chirping in the white media world. They simply do not want to air the white colleges dirty laundry, but will pounce on FAMU if we run out of toothpicks in the cafeteria.
ReplyDeleteThank you RN for continuing to expose these low life rats. No wonder Brogan got the hell out of dodge in a hurry. I wonder what else he's hiding.
Its funny how when we had Operational audit findings these same people wanted FAMU closed. Now they are defending FAU, what losers.
ReplyDeleteLOL it's gonna come to a day when the anonymous critics are exposed or at least barred from the conversation. The Herald is no different than the St. Pete Times. They don't even cover FAMU sports, but will cover other out of state schools in the local section. They knowingly ignore the rather large FAMU constituency in South Florida no matter how many subscriptions or papers we buy. PS don't throw around the hate word, it dimishes the reality of it. I support FAU, its a FLorida school. Too bad most don't think that way.
ReplyDeleteFAMU Operational Audit findings
ReplyDeleteFinding No. 1: The University did not perform collection procedures timely for certain returned checks receivable.
Finding No. 2: Payments to vendors did not appear timely in several instances, contrary to University policies.
Finding No. 3: The University needed to improve its controls over communication expenses.
Finding No. 4: University procedures did not provide for adequate monitoring of cellular telephone (cell phone) usage. Also, the University should confer with the Florida Department of Financial Services to report to the Internal Revenue Service the value of cell phone services as income for employees who did not make an adequate accounting of the business use of their assigned cell phones.
Finding No. 5: Payments to some contractors were not made pursuant to a signed and sufficiently detailed written agreement.
Finding No. 6: The University did not verify its insurable values for buildings and other structures and improvements with amounts actually insured.
Finding No. 7: The University’s security controls within the PeopleSoft Financials System needed improvement.
FAU Operational Audit Findings
1. Revenues and Cash Collections
The Board had not adopted a formal policy for granting exceptions to the requirement in Section 1009.285, Florida Statutes, that students pay the full cost of instruction when enrolled in the same undergraduate credit course more than twice.
2. Controls over collections received outside of the Central Cashier’s Office needed improvement.
3. The OWL CARD program controls needed further enhancement.
4. Controls over issuance and accountability for complimentary tickets for athletic events needed improvement.
5. Procurement of Goods and Services Contrary to University policies, Student Government expenses were not always approved timely.
6. Purchasing card system controls did not always provide for timely approval of charges, adequate monitoring of credit limits, and timely cancellation of cards for former employees.
7. The University needed to enhance its controls over cellular telephone usage. Risk Management Procedures for determining insurable values for buildings needed improvement. Personnel and Payroll Administration
8. Contrary to University Policy, annual employee performance appraisals were not always timely prepared.
9. Record Systems and Reports
Contrary to law, a University Board member did not timely file the final statement of financial interests with the Florida Commission on Ethics.
10. The University needed to enhance policies and procedures to ensure the timely posting of a complete textbook listing on the University’s Web site in accordance with Florida Statutes.
11. Pharmaceutical Operations Records and control procedures relating to pharmaceutical inventory needed improvement.
12. Tangible Personal Property
The University’s procedures for investigating missing tangible personal property items needed improvement.
13. Procedures needed improvement to ensure the prompt reporting of property dispositions. Information Technology
14. The University environmental and security controls within the financial application and supporting information technology environment needed improvement.
2:36 PM, what year is this? Come on, be a good sport now. Lets deal with 2010. I believe FAMU had a CLEAN audit in 2010.
ReplyDeleteBrogan is a hypocrite and should be removed from the BOG.
This is the latest operational audit listed for FAMU it covers the period from 07/01/2008 – 06/30/2009. The report for the FAMU operational audit for07/01/2009 – 06/30/2010 has not been released yet. The article was about the FAU audit which covered the same period 07/01/2008 – 06/30/2009 as FAMU's.
ReplyDeleteWhat you are reffering to is the finanical audit for FAMU which was quoted as a "clean" audit which is a different thing. Maybe someone can tell us what a clean audit means exactly?
A clean financial statement audit is one that is unqualified and has no findings.
ReplyDeleteNo university ever gets an operational audit without any findings. It just doesn't happen.
Yeah but Brogan over the BOG is a problem at best. The BOG shouldn't even exist. If so, it shouldn't be an appointed cabinet position. Get some real experts who have the State and each University's mission in mind and at heart.
ReplyDeleteLOL! I don't know why this breaking news. Even the FLBOG had Operational Audit findings.
ReplyDeleteHypocrites much, these anti-FAMU people are.