Multiple Agencies
An Audit on Community and Technical Colleges Enrollment Reporting
April 2000
Report No.00-027
Overall Conclusion
Self-reported errors and audit findings do not exceed 2 percent allowable error rate allowed by current legislation. All but one college had an error rate well below 1 percent. The audit findings and the colleges' self-reported errors totaled $1,935,932 in overstatements and $98,767 in understatements.
Key Facts and Findings
The 46 colleges that self-reported errors were below the 2 percent tolerance amount; 11 colleges (19 percent) reported that they had no enrollment data reporting errors. Although errors were identified as a result of our audit testing, none of these errors, even when combined with the colleges' self-reported errors, exceeded the allowable 2 percent tolerance limit.
29 under-funded colleges will receive a prorated adjustment of approximately 35 cents on the dollar as a result of redistributing monies previously awarded to eleven colleges who had overestimated their Spring 1999 semester contact hours.
Since 1997 the Legislature has allowed colleges a maximum reporting error rate of 2 percent of their biennial appropriations. As a result, the State Auditor's Office selects only a sample of colleges for testing based on an assessment of risk. This year, 6 of the 57 community and technical colleges were selected for testing.
Contact the SAO about this report.
Download the PDF version of this report. (.pdf)
HTML Equivalent (utilizing Adobe's PDF Conversion by Simple Form).