An Audit Report on the Higher Education Coordinating Board's Higher Education Accountability System
August 2007
Report Number 07-042
Overall Conclusion
The Higher Education Coordinating Board (Coordinating Board) has controls in place to produce accurate Higher Education Accountability System measures. However improvements can be made to provide more accurate and consistent data for higher education accountability, as well as for legislative and policy decision making.
Auditors tested 9 of the 23 key accountability measures the Coordinating Board reported for 2006. Auditors also tested data related to accountability that 16 higher education institutions submitted to the Coordinating Board. Results of this testing indicated that the Coordinating Board:
- Over-reported two key accountability measures: (1) Nursing and Allied Health Graduates and (2) Class Size.
- Calculated two key accountability measures with incorrect information that was reported by three higher education institutions. These two accountability measures included: (1) Full-time Equivalent (FTE) Student/FTE Faculty Ratio and (2) Percentage of FTE Faculty Who Are Teaching Tenure/Tenure Track.
One key accountability measure selected for testing--the Graduation and Persistence Rate--could not be tested effectively. This measure is computed without generating data that can be audited. Therefore, auditors did not test this measure. The remaining four key accountability measures tested were reported accurately. Those accountability measures included:
- Headcount Enrollment.
- Full-Time Equivalent (FTE) Enrollment.
- Number of Degrees Awarded.
- Computer Science, Engineering, Math, and Physical Science Graduates at the Undergraduate Level.
Appendix 2 of this report contains the definitions of all 23 key accountability measures. This information also can be found on the Coordinating Board's Web site.
In addition, while the Coordinating Board has adequate information technology controls over the data used to calculate the measures, it should correct certain security-related weaknesses.
The Higher Education Accountability System provides data for 35 public universities, 9 health-related institutions, the 4 Texas State Technical Colleges, and 3 two-year Lamar State Colleges. Each semester, higher education institutions certify and submit institutional data to the Coordinating Board in the form of Coordinating Board Management (CBM) reports. These reports include data on student enrollment, classes, and faculty. The reports are used to calculate enrollment funding, for strategic planning, for aiding and improving institutional effectiveness, and in computing the accountability measures. The accountability measure categories in the Higher Education Accountability System follow the framework of categories specified in the state higher education plan (Closing the Gaps 2015): participation, success, excellence, and research.
Auditors also evaluated the Coordinating Boards and institutions' use of the Higher Education Accountability System and determined that use of the system was limited.
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