Compliance and Accountability

Compliance and Accountability

Mission

The mission of the Compliance 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 bi-annual compliance reviews 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, State Board of Community Colleges policies and guidelines and North Carolina Community College System Office Numbered Memoranda.

Current Reports

Federal Compliance Audit Reports

Community colleges are periodically audited as part of the State of North Carolina’s compliance with the types of requirement described in the OMB Compliance Supplement that could have a direct and material effect on each of its federal programs. 

Financial Audits

Each community college is subject to a financial audit a minimum of once every two (2) years pursuant to N.C. General Statute §115D-58.16.  The results of the audit are found in the financial audit report.

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.  Compliance Reviews are conducted at each college bi-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 review is conducted.

Compliance Examiners and Assignments

Presentations and Handouts

Read highlights of recent presentations made by members of the Compliance Services staff.