John Keel, CPA
Texas State Auditor
An Audit Report on Enrollment Reporting by Texas Public Community, State, and Technical Colleges
Report Number 10-006
Texas public community, state, and technical colleges' errors in contact hour data for the 2010-2011 base year (the Summer 2008, Fall 2008, and Spring 2009 semesters) were below the 2 percent error rate allowed by the General Appropriations Act (81st Legislature). Therefore, no adjustments to the colleges' appropriations are necessary as a result of errors in the colleges' reported contact hour data.
Identified errors in contact hour data totaled approximately $1,080,000 in net over-funding of contact-hour-based appropriations. All identified errors fell below the 2 percent allowable error rate. Contact-hour-based formula funding appropriations to all colleges for the 2010-2011 biennium total $2,036,238,125.
The State Auditor's Office conducted on-site audits at eight colleges. All Texas public community, state, and technical colleges were asked to self-report any known errors in contact hour data.
Testing of contact hour data included collecting data reported to the Higher Education Coordinating Board (Coordinating Board), testing that data against data in colleges' student information systems, and examining controls at the colleges to determine whether data is collected and reported correctly.
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