Multiple Agencies
Community/Junior and Technical College Enrollment Audit Guide
Report Number 97-070
July 1997
Overall Conclusion
The Community/Junior and Technical College Enrollment Audit Guide was prepared to offer a source of useful information to community colleges regarding the reporting of contact hours. This guide includes relevant rules and regulations, statements of opinion, current funding rates, audit programs, and other general information.
Recent legislation greatly impacted the scope of the State Auditor's Office biennial Community College Enrollment Audit. The 75th Legislature expressed its intent to lessen the rigid level of compliance the community colleges have been held to in the past by allowing a maximum error rate of two percent. Past performance indicates that the community colleges consistently achieve an error rate much lower than two percent.
As the scope of the biennial Community College Enrollment Audit decreases, the significance of self-monitoring increases. Colleges must accept more responsibility in ensuring that contact hour information is correctly reported. The Community/Junior and Technical College Enrollment Audit Guide was prepared to provide colleges with necessary information regarding accurate reporting of contact hours.
The information contained within was initially developed for the base period ending Spring 1997. Rules and regulations governing contact hour funding change periodically. We have tried to note and incorporate many of the changes that will affect future base periods. Institutions may contact the Texas Higher Education Coordinating Board for the most current requirements.
Contact the SAO about this report.
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