Pursuant to section 11.45(2)(c), Florida Statutes, the Auditor General is to annually conduct financial audits of all state universities and Florida College System institutions. The purpose of this report is solely to describe the scope of the testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the University'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 University's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.