Executive Summary ..... 2
Transmittal Letter ..... 3
Introduction ..... 3
Scope ..... 4
Opinion ..... 4
Corrective Action Plan ..... 5
Internal Control Rating ..... 6
Background ..... 7
Summary of Audit Results ..... 7
Observations and Recommendations ..... 9
Cash Management ..... 10
Tuition and Fee Compliance ..... 14
General Administration ..... 16