Multiple Agencies
An Enrollment Audit of the Public Community and Technical Colleges
Report Number 97-079
August 1997
Overall Conclusion
No adjustments should be made to the Public Community and Technical Colleges' 1998-1999 biennial appropriations. The $7.7 million in errors identified ($5.9 million overstated and $1.8 million understated) by self-reported items and spring semester estimates fall below an allowable two percent rate of error.
Key Facts and Findings
No funding reductions are proposed for the 1998-1999 biennium since no institution has combined self-reported errors and spring semester estimates which exceed the allowed two percent error rate. A total of $7.7 million in errors was identified, yet collectively the allowable amount totals $28,520,622.
Twenty-six colleges overestimated spring semester estimates by a total of $3,381,888, and thirty colleges underestimated spring semester estimates by a total of $1,827,022. No adjustments will be made since these errors fall within the parameter of the two percent allowable rate.
- Appropriations could be allocated more accurately if allocations were based on certified data. This could be accomplished by changing the base period or providing for a required adjustment after contact hours have been certified.
Fifty colleges self-reported overreported items amounting to $2,500,761, and one college self-reported underreported items amounting to $15,981. A total of 6,004 items were voluntarily disclosed by the colleges.
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