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This audit from the Texas State Auditor's Office presents the findings of the 1995 enrollment audit of the Texas Public Community/Junior and Technical Colleges. The findings indicate that the 1996-1997 appropriations should be reduced by $2,251,182, which represents 0.18% of the colleges' $1.2 billion in state contact hour appropriations. Nine of the 42 colleges audited had compliance errors that resulted in over-claiming contact hour funding and 54 of the 57 public colleges voluntarily disclosed 4,767 corrections to the certified enrollment data. Among the key facts and findings are the following: Texas State Technical College (TSTC) reported more than $362,000 in contact hour formula funding related to apprenticeship training courses operated by another entity, rather than through direct supervision by the college. However, a reduction to appropriations was not recommended, as it would prove deleterious to the college. South Texas Community College (STCC) was out of compliance with Texas Higher Education Coordinating Board rules and regulations of contact hour formula of approximately $1.5 million. Only $164,000 in reductions were recommended, as the compliance errors can be largely attributed to the staff of the new college being unfamiliar with community college rules and regulations. (NB)

Descriptors: Access to Education, Accountability, Audits (Verification), Community Colleges, Educational Finance, Enrollment, Enrollment Management, Evaluation, Financial Support, Money Management, Quality Control, Recordkeeping, Resource Allocation, Standards, Two Year Colleges

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Autor: Texas State Auditor-s Office, Austin.


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