Summary of Report 02-010

December 2001

Report Number 02-010

The Higher Education Coordinating Board can return a total of $599,822 to the General Revenue Fund for the differences between the public community/junior and technical colleges Spring 2001 semester estimated contact hours and their actual contact hours. Self-reported errors do not exceed the two percent allowable error rate allowed by the Legislature.

• Nineteen of the 52 community/junior and technical colleges overestimated their Spring 2001 semester contact hours, resulting in over-funding of $3,587,716. Thirty-two colleges underestimated their Spring 2001 semester contact hours, resulting in under-funding of $2,987,893. One college's estimated Spring 2001 semester contact hours equaled its certified hours.
  
  
• In addition to returning $599,822 to the General Revenue Fund for the net adjustment for Spring 2001 semester estimates, the Coordinating Board will also redistribute $2.9 million from colleges that overestimated their spring enrollment to colleges that underestimated their spring enrollment.
  
  
• Of the 52 community/junior and technical colleges that self-reported errors, 44 colleges overstated contact hours equal to $2,319,099 and 3 colleges understated contact hours equal to $177,553. Five colleges reported they had no errors. In total, colleges self-reported $2,141,546 in net over-funding. These totals are within the two percent allowable error rate established by the Legislature.
  
  
• The State Auditor's Office did not perform an independent verification of college enrollment data this cycle because the risk of identifying inaccurate data exceeding the allowable two percent error rate has historically been low. This risk will be reevaluated during the next biennium. Instead, the State Auditor's Office is preparing a new Web-based guide, Ensuring Accurate Community/Junior and Technical College Enrollment Data, to help colleges identify ways to reinforce the accuracy of their enrollment data reported for funding purposes.
  
  

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