An Audit Report on Contact Hour Reporting by Texas Community, State, and Technical Colleges
August 2007
Report Number 07-040
Overall Conclusion
Texas community, state, and technical colleges' errors in contact hour data for the 2008-2009 base year (the Summer 2006, Fall 2006, and Spring 2007 semesters) were below the 2 percent error rate allowed by the General Appropriations Act (80th Legislature). Therefore, no adjustments to the colleges' appropriations are necessary as a result of errors in the colleges' reported contact hour data.
Identified errors in contact hour data were equivalent to approximately $700,000 in net over-funding of contact-hour-based appropriations. All identified errors fell below the 2 percent allowable error rate. Contact-hour-based formula funding appropriations to all colleges for the 2008-2009 biennium total $1,837,414,466.
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