Annual program audits are conducted at each of the 58 Community Colleges in the System to ensure that reporting practices, procedures, and program classifications are in compliance with North Carolina General Statutes, Title 23 of the North Carolina Administrative Code, State Board of Community Colleges policies, North Carolina Community College System Office guidelines and local policies. These audits include reviews of programmatic and related fiscal operations at each of the colleges. An audit sample of all classes and programs supported with State funds are reviewed. The accuracy of the Institution Class Reports (ICR), which each college submits for all classes delivered and which essentially determines the amount of State funding each college receives, is reviewed both quantitatively and qualitatively to ensure that state funds are distributed equitably among the colleges. All program/course set-up, delivery, and documentation are subject to review. If it is determined that a College's ICR is inconsistent with Community College Laws of North Carolina, the State Board of Community Colleges policies or the North Carolina Community College System Office guidelines, such information is included in the yearly Program Audit Report. The college is then required to reimburse the State accordingly or, if appropriate, the North Carolina Community College System Office will adjust the corrected reports, depending on findings detailed in the final audit report.
In addition, the Audit Services Section provides consultation to the colleges by clarifying applicable North Carolina General Statutes, Title 23 of the North Carolina Administrative Code, State Board of Community Colleges policies, and the North Carolina Community College System Office guidelines and reporting requirements. Auditors function in a consultative, coaching, and proactive manner and are available to provide assistance to college staff with implementation of the previously mentioned laws, policies, procedures, guidelines, and reporting requirements.
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Last modified:
Wednesday, September 21, 2011 04:46:59 PM
For comments, questions, and feedback, please contact Elizabeth Self at selfe@nccommunitycolleges.edu or 919-807-7224.