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Audit Services

Elizabeth C. Self, Executive Director

Audit Services is one of several sections within the Finance and Operations Division.

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 1 of the State Board of Community Colleges Code (formerly Title 23 of the 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)

 

Audit reports for Education Program Audits conducted fiscal year 2012-2013 are now posted.  .

Audit Reports:

FY 2012-2013 FY 2011-2012 FY 2010-2011 FY 2009-2010      
 
No. Memo CC13-018 Education Program Audit Procedures FY 2013-2014
 
No. Memo CC12-023 State Board Code Reorganization (Revised 7/27/12)
 
SBCC ATT POL 4: Revised Audit Procedures (Approved August 19, 2011) [Chart Only]
SBCC Audit Appeals Process (ATT POL 1 as approved by the State Board of Community Colleges on November 18, 2011)
 
No. Memo CC 11-026 Career and College Promise-Memorandum #1 Operating Procedures, Core 44 College Transfer Pathways
No. Memo CC 11-029 Career and College Promise-Memorandum #2, Instructions for Filing Programs of Study for Spring 2012
No. Memo CC 11-030 Career and College Promise-Memorandum #3, Instructions for Registering Students for Spring 2012
NUMBERED MEMORANDA
No. Memo CC12-023 State Board Code Reorganization (Revised 7/27/12)
No. Memo CC12-021 Education Program Audit Procedures FY 2012-2013
No. Memo CC12-018 High School Teachers Teaching Community College Courses (Eff. July 2, 2012)
No. Memo CC12-016 Tuition Remission Data Initiative and Waiver Reference Guide
No. Memo CC12-002 2012 HRD Tuition and Fee Waiver Guidelines
No. Memo CC11-035 Enrollment of High School Students in Noncredit Courses
No. Memo CC11-034 Appropriate Reference for Waiver for Emergency Management Training
No Memo CC11-031 High School Students Taking Continuing Education Courses
No. Memo CC 11-026 Career and College Promise-Memorandum #1 Operating Procedures, Core 44 College Transfer Pathways
No. Memo CC 11-029 Career and College Promise-Memorandum #2, Instructions for Filing Programs of Study for Spring 2012
No. Memo CC 11-030 Career and College Promise-Memorandum #3, Instructions for Registering Students for Spring 2012
No. Memo CC11-023 Adoption of 23 NCAC 02D.0203 "Fees for Extension Programs" Effective September 1, 2011
No. Memo CC11-021 High School Articulated Credit (effective Fall 2011)
No. Memo CC11-020 Reimbursement for Instructional Contracts with Local School Administrative Units
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 CC11-008 Changes in the Administrative Code [23 NCAC 02D .0202 Tuition and Fees for Curriculum Programs]
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), (now 1C SBCCC 200.94)  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 CC10-027 Joint High School Partnership Programs (Eff. Through Fall 2011)
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 CC08-068, Database for CE Captive Approvals
No. Memo CC08-067, Continuing Education Course Approval Process - Captive
No. Memo CC08-010, Tuition and Fee Waiver Clarification (See CC12-016)
 
Other Important Documents
Revisions to the Master Course List Effective 1-1-2011
MCL Course Hour Modifications - EMS  8-31-11
Accountability & Audit Responsibilities (Boards of Trustees "Must Know" Items)
 
PRESENTATIONS
Presentations, and Handouts (Various)
 

Areas Within the Audit Services Page

Audit Services Functions
Question for Audit Services - i.e., questions that relate to the education program audit function - Please email those questions to gardnerm@nccommunitycolleges.edu

Please email PROGRAMMATIC QUESTIONS to the appropriate program area
Contact information can generally be found in the NCCCS Organizational Directory located at:

http://www.nccommunitycolleges.edu/Personnel/NCCCS_Directory.htm


Audit Services Staff

Auditor's Assignments 2013-2014 by Auditor and Auditor's Contact Information

 
Auditor Assignments 2013-2014 Alphabetical by College
 
Full-Time Equivalent (FTE) Values
 
Curriculum Tier Funding (Note if the link asks for a password, select cancel)
Service Areas for Colleges
 

Topics of Interest

Academic Calendar By College
Academic Programs Home Web Page

Career & College Readiness (Basic Skills)

Combined Course Library  (Curriculum Courses)

Continuing Education Master Course List
Distance Learning (Virtual Learning Community)
Business and Industry
North Carolina General Statutes 115D
SBCC Code (Former) Used for Audits Conducted FY 2012-2013
North Carolina Administrative Code, Title 23, Community Colleges (As of June 30, 2011; Changed to SBCC Code July 1, 2011)
 
Numbered Memoranda
 

Agency Resources

Division of Employment Security of North Carolina (Formerly ESC) North Carolina Department of Health and Human Services
North Carolina Department of Public Instruction North Carolina WorkForce (FormerJobLink Career Center)

College Foundation of North Carolina

NC.Gov (The Official Website for North Carolina State Government)
NC Office of State Human Resources State Library of North Carolina
University of North Carolina - General Administration Southern Association of Colleges and Schools (SACS)
Updated by Mary Gardner Tuesday, March 18, 2014 02:02:03 PM