FRAUD WARNING:  Counterfeit checks are being mailed across the country using the NC Community College System Office mailing address on the envelope. Read more

Audit Services

Audit Services


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

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