The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the College’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the College’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

The audit of Northwest 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.

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.