The audit of the Florida State College at Jacksonville was conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) and applicable standards contained in Government Auditing Standards, issued by the Comptroller General of the United States. The methodology used to develop the finding in this report included the examination of pertinent College records and financial statements in connection with the application of procedures required by auditing standards.

An audit of Eastern Florida State College was conducted in accordance with auditing standards generally accepted in the United States of America (GAAS) and applicable standards contained in Government Auditing Standards, issued by the Comptroller General of the United States. The methodology used to develop the finding in this report included the examination of pertinent College records and financial statements in connection with the application of procedures required by auditing standards.