Maricopa County Community College District June 30, 2009 Report Highlights-Financial and Single Audit

Maricopa CountyCommunity CollegeDistrictREPORT Financial StatementHIGHLIGHTS Audit SummaryFINANCIAL AND SINGLE AUDITSSubjectits computer systems and data.Lack of Effective ComputerMaricopa County Specifically, auditors noted deficienciesSystem ControlsCommunity College in the District's procedures to monitorMaricopa County Community CollegeDistrict is responsible for access to computer systems and toDistrict processes and stores sensitivepreparing annual financial make changes to computer programs.and confidential data on its generalstatements, maintainingIn addition, deficiencies were noted inledger, payroll, and student informationstrong internal controlsthe District's disaster recovery plan.over financial reporting, systems. However, the District lackedand demonstrating sufficient controls to adequately protectaccountability for its use of public monies. As theauditors, our job is todetermine whether theAuditor recommendations to improve computer system District has met itsresponsibilities. controls— Our ConclusionThe District should establish and implement the following policies and The information in the procedures to help strengthen computer system controls: District’s financial statements is fairly stated For logical access: in all material respects, Develop a standard form to request access rights for newand the financialemployees and document approvals. statements can be reliedon. However, the auditors Retain the authorization ...