Inc. Since these revenues were generated in the normal course of station operations and, as such, were not exempt from the requirements of Section 240.281, Florida Statutes, we question the practice of depositing these revenues with the Foundation rather than the State Treasury. Rule 3A-40.103, Florida Administrative Code, and University procedures that prohibit the purchase of meals and refreshments from State funds. We recommend that the University restore these moneys to the State accounts from other authorized funds, such as the Scholarship or Campus Concession Funds. Our review disclosed that University access controls could be improved. We noted that the number of password entry attempts a user is allowed was not adequately limited, employee access was not limited to only those programs or data files that the employees require in the performance of their job responsibilities, and incompatible duties of security administration and programming were not separated.
Access controls provide safeguards to prevent or detect unauthorized changes to programs and data.
The University's formal policies and procedures for systems development and maintenance were incomplete and, in some instances, were no longer applicable to the University's current technology. We also noted instances in which required information regarding the approval or status of computer services job requests were not recorded in the on-line automated job request system. The absence of current and complete systems development and maintenance procedures, together with the lack of consistent documentation evidencing adherence to those procedures, limits management's assurance that systems modifications are proper and effective. There was no record of the time that authorized Department of Computer Services personnel entered or left the computer room. The absence of a procedure to record the entry and exit of all individuals accessing the data center could hinder the University's efforts at monitoring the physical security of system resources.