A Report on The Fiscal Year 2003 University Accreditation Reviews
June 2003
Report Number 03-038
Overall Conclusion
The State Auditor's Office published five accreditation review reports in fiscal year 2003. The Southern Association of Colleges and Schools (SACS) requires these financial reviews as a part of its university accreditation process. The universities may choose to have this work done by the State Auditor's Office or by an independent CPA firm.
* We perform these accreditation reviews in conjunction with the internal audit departments of the universities.
* The internal auditors prepare summarized financial statements and supporting information.
* The State Auditor's Office reviews the information provided and determines whether the financial information is appropriately presented and supported.
* This approach is cost-efficient for the universities and provides the State Auditor's Office with opportunities to review parts of the universities' accounting systems.
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