An Audit Report on Enrollment Reporting by Texas Public Universities
September 2009
Report Number 10-005
Overall Conclusion
Texas public universities' errors in enrollment 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 universities' appropriations are necessary as a result of errors in the universities' reported enrollment data.
Identified errors in enrollment data totaled approximately $532,000 in net under-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 2010-2011 biennium total $3,734,776,511.
Enrollment Testing
The State Auditor's Office conducted on-site audits at eight universities. All Texas general academic higher education institutions were asked to self-report any known errors in enrollment data.
Testing of enrollment data included collecting data reported to the Higher Education Coordinating Board (Coordinating Board), testing that data against data in universities' student information systems, and examining controls at the universities to determine whether data is collected and reported correctly.
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