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Auditors Say HCC Needs Better Handle On Spending

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By ADAM EMERSON, The Tampa Tribune

Published: November 29, 2007

TAMPA - Hillsborough Community College needs to improve its business and operational practices, particularly as they pertain to cash controls, student-fee spending and land purchases, according to a recent state audit.

The Florida auditor general found 15 problems at the college when investigators reviewed HCC operations for the fiscal year that ended in June. Among the findings:

•Student government members at the Brandon campus spent $14,026 in student fees on a trip to New York, and auditors contend the trip had no direct benefit for the school's students.

•The college spent $5 million on east Tampa property to house an automotive technology program, although an independent assessment found the property needed at least $240,000 in renovations. The college, auditors noted, didn't use that information to negotiate a lower purchase price.

•HCC needs to improve its cash controls. For instance, too many people have access to petty cash, and employees sometimes used school purchasing cards without documenting that they had approval to do so.

In their review of cash controls, auditors were quick to note that they found no malfeasance. But, they wrote, "under these conditions, there is an increased risk that unauthorized petty cash disbursements could occur and not be timely detected."

In their response, HCC officials say they have strengthened petty cash controls and revamped their purchasing card program.

However, they dispute the cost and urgency of the renovations that the independent assessor recommended for the east Tampa property off Interstate 4.

The college bought the land and the building on it in May 2006, and an assessor recommended roof renovations at $165,000 and pavement repairs at $75,000, among other fixes.
College officials say they reviewed the site more diligently, and said the roof replacement was "deemed an unnecessary expense prior to purchase," as were the pavement repairs.

HCC officials also disagreed with the auditors' assessment of the student government June trip to New York.

Auditors say that "college records did not demonstrate that such expenses benefited the student body in general." But HCC Chief Financial Officer Barbara Larson said Wednesday the New York trip exposed the students to cultural activities, and offered opportunities for "team building."

"We see an indirect benefit to students," Larson said.

Auditors also noted that student leaders and an adviser in Plant City spent $2,362.50 in student fees on Walt Disney World passes in November 2006 while they attended the National Conference on Student Leadership in Lake Buena Vista.

In response, college officials wrote that administrators will review student activity policies and pay "specific attention to learning outcomes anticipated from a funded activity."

Auditors also say that HCC needs to better protect its computer networks from unauthorized access, and it needs to better train its employees on computer and data security. HCC officials say they already have tightened access to central computer rooms.

The operational audit followed a mostly positive financial audit released last spring, but it comes two years after its last operational audit which found similar problems.

In 2005, auditors found several instances where the college's branch campuses spent thousands in student fees on tickets to Orlando theme parks, holiday dinners or sporting events. But the college failed to document whether students benefited from the affairs.

Findings in the operational audit aren't punitive, but auditors recommend the college take action.

Reporter Adam Emerson can be reached at (813) 259-8285 or aemerson@tampatrib.com.

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