Education
A Review of Enrollment Reporting by Texas Public Universities and Health Related
Institutions
December 2001
Report Number 02-014
Overall Conclusion
Based on self-reported errors submitted to the State Auditor's Office, state universities and health related institutions report that their enrollment data for formula funding purposes are accurate within the two percent error rate allowed by the Legislature. Therefore, no funding adjustments are necessary.
Combined net over-funding of universities and health related institutions based on self-reported errors totaled $2,189,039.
The State Auditor's Office is preparing a new Web-based guide, Ensuring Accurate University Enrollment Data, to help universities identify ways to reinforce the accuracy of their enrollment data reported for funding purposes.
The Web-based guide will be available in January 2002.
Key Facts and Findings
- Seventeen universities over-reported base-period semester credit hours equal to $1,655,004, while eight universities under-reported based-period semester credit hours equal to $169,078. Nine universities reported that they had no errors. In total, universities self-reported net errors that resulted in net over-funding of $1,485,926. These totals are within the two percent allowable error rate established by the Legislature.
- Three health related institutions self-reported errors that resulted in net over-funding of $703,113. Four health related institutions reported that they had no errors. 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
university 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
University Enrollment Data, to help universities identify ways to reinforce
the accuracy of their enrollment data reported for funding purposes.
Contact the SAO about this report.
Download the PDF version of this report. (02-014.pdf)
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