ERIC Number: ED417766
Record Type: Non-Journal
Publication Date: 1997-Aug
Reference Count: N/A
An Enrollment Audit of the Public Community and Technical Colleges.
Texas State Auditor's Office, Austin.
An August 1997 report from the Office of the State Auditor, this document contains the results of an enrollment audit of Texas' Public Community and Technical Colleges. It recommends that no adjustments be made to the Public Community and Technical Colleges' 1998-1999 biennial appropriations, due to the fact that the $7.7 million in errors identified by self-reported items and spring semester estimates fall below the allowable two-percent rate of error. Twenty-six colleges overestimated spring semester estimates by a total of $3,381,888, and 30 colleges underestimated spring semester estimates by a total of $1,827,022. In addition, 50 colleges informed the auditor of overreported items amounting to $2,500,761, and 1 college told of underreported items amounting to $15,981. The audit found that appropriations could be allocated more accurately if allocations were based on certified data, which could be accomplished by changing the base period or providing for a required adjustment after contact hours have been certified. Appendices include the objective, scope, and methodology, and a summary of self-reported errors and spring semester estimates. (YKH)
Descriptors: Community Colleges, Cost Estimates, Educational Finance, Enrollment, Error Correction, Error of Measurement, Error Patterns, Expenditures, Financial Audits, Financial Policy, Financial Services, Money Management, Operating Expenses, Public Colleges, School Accounting, School Funds, Technical Institutes, Two Year Colleges
Publication Type: Reports - Descriptive
Education Level: N/A
Authoring Institution: Texas State Auditor's Office, Austin.
Identifiers - Location: Texas