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An Audit Report on Enrollment Reporting by Texas Public Universities

August 2007

Report Number 07-041

Overall Conclusion

Texas universities' errors in enrollment data for the 2008-2009 base year (the Summer 2006, Fall 2006, and Spring 2007 semesters) were below the 2 percent error rate allowed by the General Appropriations Act (80th Legislature). Therefore, no adjustments to the universities' appropriations are necessary as a result of errors in the universities' reported enrollment data.

Identified errors in enrollment data were equivalent to approximately $1,185,000 in net over-funding of enrollment-based appropriations. All identified errors fell below the 2 percent allowable error rate. Enrollment-based formula funding appropriations to all universities for the 2008-2009 biennium total $3,483,217,920.

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