History

Chancellor Rufus Glasper appointed a Community Member Blue Ribbon Panel on Internal Controls (the Panel) for the Maricopa Community Colleges (the District) on November 17, 2006. Chancellor Glasper convened this panel of community members to consider internal controls over select business operations. Many of the issues that were reviewed were findings from the Districts’ own internal audits or recent reviews. Some issues were also featured in newspaper articles. Chancellor Glasper charged the Panel with making recommendations related to the District's internal controls in an effort to improve operations and better safeguard the public's assets.

The Panel considered select internal controls in the Maricopa Community Colleges (the District) that were in effect as of November 17, 2006. The Panel made inquiries and observations after considering internal control policies, regulations and related documents. The work of the Panel was more limited than would be necessary to give an opinion on internal controls. The Panel did not conduct an investigation or audit. Accordingly, the Panel is not expressing an opinion on internal controls or ensuring that all deficiencies in internal controls are disclosed. However, as a result of the Panel’s work, a series of recommendations were developed and are described in this report.

Panel members represent a broad spectrum of the community, with professional service in government, higher education, non-profit organizations and large corporations. The Panel includes several Certified Public Accountants, (CPAs) and other financial experts. Panel Members include: Dr. Linda Blessing, CPA (Panel Chair); Mr. Timothy Baughman, Vice President of Trust and Fiduciary; Mr. Mark Landy, CPA; Mr. Dennis Mitchem, Retired CPA; Ms. Nancy Roach, CPA; Ms. Jaimie Soulvie, CPA; and Mr. Rick Wardrip, CPA. The biographies of the Panel members follow this Executive Summary. more...