Audit Services

Elizabeth C. Self, Executive Director

Audit Services is one of several sections within the Office of the President.

The Audit Services web pages contains information and documents for usage by the administrative staff and faculty of North Carolina community colleges.

Mission Statement

The mission of the Audit Services Unit is to ensure accountability and credibility of the North Carolina Community College System in a consultative and proactive manner. This mission is accomplished by conducting annual audits of each of the 58 colleges thereby ensuring compliance with the North Carolina General Statutes, Title 23 of the North Carolina Administrative Code, State Board of Community Colleges policies and guidelines and North Carolina Community College System Office Numbered Memoranda.

HOT TOPIC(S)
Welcome Crystal Jones! Audit Services welcomes our newest auditor, Crystal Jones. Crystal joined Audit Services on December 1, 2011, and comes to us after having worked with Gaston College and the University of North Carolina at Charlotte. Her office is located at Lenoir Community College, Post Office Box 188, Kinston, NC 28502-0188, and she can be reached by emailing jonesc@nccommunitycolleges.edu or by telephoning (252) 527-1199.
Elements of an Audit 2011-2012
SBCC ATT POL 4: Revised Audit Procedures (Approved August 19, 2011) [Chart Only]
SBCC Audit Appeals Process (ATT POL 1as approved by the State Board of Community Colleges on November 18, 2011)
Recent Presentations
NCCCAEA Conference Fall 2011 September 22, 2011
NCCC Distance Learning Directors Institute Fall 2011 October 3, 2011
NCACCIA-Audit Services Handout October 6-7 2011

Numbered Memos
No. Memo CC11-025 Program Audit Procedures FY 2011-12
No. Memo CC11-023 Adoption of 23 NCAC 02D.0203 "Fees for Extension Programs" Effective September 1, 2011
No. Memo CC11-022 Program Audit Guidelines for FY 2011-2012
No. Memo CC11-016 Legislative Changes to Tuition and Registration Fee Waiver Statutes
No. Memo CC11-015 Tuition Rates, Con Ed Registration Fees, GED Testing Fee
No. Memo CC11-006 Additional Clarification:Senior Citizen Tuition Waiver - Dropped Courses
No. Memo CC11-003 2011 HRD Waiver Guidelines
No. Memo CC11-001 Inclement Weather Policies * Additional Info on Inclement Weather System Office Memo CC11-001, Inclement Weather Policies provides instructions that should be followed. 23 NCAC 02C .0210(a), Local College Personnel Policies, states in pertinent part "Each local board of trustees shall adopt, publish, and implement personnel policies, consistent with all applicable statutes, rules, and regulations, addressing the following issues: (1) Adverse weather . . . " outlines the policy that should be followed for adverse weather. These guidelines should show the college's obligation to deliver the instructional services for which the students have paid tuition and fees and for which the college will be audited. Note: CC11-001 supersedes the following memos by revising CC00-030, Effects of Inclement Weather on College Census Dates to include instructions for making the changes in CIS software vs. IPPS software but does not change the guidance given for adjusting census dates and combines into one memo that guidance and the additional instructions in CC03-176, Inclement Weather Policy, CC96-040, Impact of Inclement Weather on College Operations and Related Guidelines, CC98-267, Effects of Hurricane Bonnie on College Operations, CC99-272, Procedures to Address Audit Issues Resulting from Hurricane Floyd Schedule Changes, all which are superseded also.
No. Memo CC10-048 Course Requisites
No. Memo CC10-046 Additional Clarification Senior Citizen Continuing Education (OE) Waiver
No. Memo CC10-043 Basic Skills Plus Guidelines and Applications
No. Memo CC10-027 New Legislation Re. Joint High School Programs To Be Revised -New Legislation Applicable 2011-2012
No. Memo CC10-027 Approved Cooperative Innovation High School Programs Attachment To Be Revised -New Legislation Applicable 2011-2012
No. Memo CC10-025 Tuition and Registration Fee Waiver Statutes and S.L. 2010-31 Excerpt
No. Memo CC10-022 Skills Lab Audit Review
No. Memo CC10-021 Procedures for Seeking Reimbursement for Instructional Contracts W/Local School Admn Units
No. Memo C10-018 Clarification of Restrictions on Instructional Contracts with Local School Administrative Units
No. Memo CC10-002 Audit Procedures - Con Ed Student Signature Requirements
No. Memo CC0-006 High School Students Graduating after a Course has Begun To Be Revised -New Legislation Applicable 2011-2012
No. Memo CC08-068, Database for CE Captive Approvals To Be Revised -New Legislation Applicable 2011-2012
No. Memo CC08-067, Continuing Education Course Approval Process - Captive To Be Revised -New Legislation Applicable 2011-2012
No. Memo CC08-010, Tuition and Fee Waiver Clarification To Be Revised -New Legislation Applicable 2011-2012 This memorandum supercedes CC07-208, Tuition and Fee Waiver Clarification (to be updated - see excerpt below from S.L. 2009-451 and Changes to this memo that are included in CC10-025 which is linked above).

Other Important Documents
Revisions to the Master Course List Effective 1-1-2011
MCL Course Hour Modifications - EMS 8-31-11
Learn and Earn Online Course Approvals as of August 2010 To Be Revised -New Legislation Applicable 2011-2012
Request for Learn and Earn Online Courses Being Offered to Ensure Offerings Comply with Recent Legislation (Aug. 20, 2010) To Be Revised -New Legislation Applicable 2011-2012
High School Coding Guidance Memorandum from S. Williams and J. Haygood 9-18-09 To Be Revised -New Legislation Applicable 2011-2012
NC Session Law 2009-451 - (Learn and Earn Online are in Section 7.10;Tuition Waivers in Section 8.11; and Continuing Education Fees in Section 8.12) To Be Revised -New Legislation Applicable 2011-2012
Excerpt from the Budget Package related to Tuition and Fees To Be Revised -New Legislation Applicable 2011-2012

Accountability & Audit Responsibilities (Boards of Trustees "Must Know" Items)

PRESENTATIONS
Statistical Data, Presentations, and Handouts (Various)


HOT LINK(S)

High School Programs/Operating Procedures Manual for the Enrollment of High School Students in Community College Courses To Be Revised -New Legislation Applicable 2011-2012

Areas Within Audit Services
Ask a Question? - Question for Audit Services
Audit Reports:	FY 2011-2012	FY 2010-2011	FY 2009-2010	FY 2008 - 2009	FY 2007 - 2008

Audit Services Functions
Elements of an Audit
Audit Services Staff
Auditor's Assignments 2011-2012 by Auditor and Auditor's Contact Information
Auditor Assignments 2011-2012 by College

Frequently Asked Questions To Be Revised -New Legislation Applicable 2011-2012 Please direct questions to your assigned auditor as provided in the link above or email gardnerm@nccommunitycolleges.edu
Full-Time Equivalent (FTE) Values
Form - Question for Audit Services


Topics of Interest
Academic Calendar By College
Academic & Student Services Home Web Page
Basic Skills
Combined Course Library (Curriculum Courses)
Continuing Education Master Course List
Distance Learning (Virtual Learning Community)
Economic & Workforce Development
North Carolina General Statutes 115D
North Carolina Administrative Code, Title 23, Community Colleges
Numbered Memoranda

Agency Resources
Employment Security Commission of North Carolina				North Carolina Department of Human Resources
North Carolina Department of Public Instruction				North Carolina JobLink Career Center
College Foundation of North Carolina				North Carolina State Government
Office of State Personnel				State Library of North Carolina
University of North Carolina - General Administration				Southern Association of Colleges and Schools (SACS)

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Updated by Mary Gardner Wednesday, February 01, 2012 10:57:28 AM