Audit Services

Audit Services

Mission

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.

Current Audit Reports

Current Reports Intro Text

An education program audit is conducted annually at each college within the North Carolina Community College System pursuant to N.C. General Statutes §115D-5(m) .  The results of the audit are found in the final program audit report.

Auditors and Assignments

Auditors and Assignments Intro Text

Auditor assignments to conduct the annual education program audit at each of the 58 colleges are found below for FY 2014-2015, and are reviewed annually.  Due to changes resulting from the legislatively mandated Study of the Program Audit Function, assignments for the FY 2015-2016 have not yet been determined.  They will be posted as soon as available.  The listing currently shown includes the auditor assignment for audits conducted during FY 2014-2015.

Full Time Equivalent Values for Fiscal Years

FTE Values Intro Text

Full-time Equivalent (FTE) enrollment statistics are reported to the NC Community College System, and are then used to determine the college's operating budget.  Education program audits are conducted at each college annually to ensure the enrollment figures as reported are accurate.  If inaccuracies are found that require the college to revert funding, the amount to be reverted is determined by the formula established by the NC Community Colleges Finance and Operations Division for the year in which the audit is conducted.

Presentations and Handouts