Glen Oaks Community College

Michigan Office of the
Auditor General
Thomas H. McTavish, C.P.A.
Auditor General

OAG Seal

EXECUTIVE DIGEST #3214095

Glen Oaks Community College


INTRODUCTION	This report contains the results of our performance audit of Glen Oaks Community College for the period May 1, 1992 through April 30, 1995.

AUDIT PURPOSE	This performance audit was conducted under the authority of Section 203, Act 285, P.A. 1994 (a section of the community colleges' appropriations act), which mandates that the Auditor General conduct not less than three performance audits of community colleges each year.

BACKGROUND	Glen Oaks Community College is a public two-year institution of higher education offering academic, vocational-technical, and community education programs. The College opened in 1967 and moved to its permanent campus on over 300 acres near Centreville in 1969. The College district consists of St. Joseph County. The College operates under the authority of Sections 389.1 - 389.195 of the Michigan Compiled Laws, commonly known as the Community College Act of 1966. For the fiscal year ended June 30, 1994, the College reported current fund revenue (general, designated, auxiliary, and restricted funds) of $7,120,777, expenditures and transfers of $7,046,890, and fiscal year equated students of 751. As of April 30, 1995, the College employed 31 full-time faculty, 58 part-time faculty, and 60 administrative and other personnel.

AUDIT OBJECTIVES, CONCLUSIONS, AND NOTEWORTHY ACCOMPLISHMENTS	Audit Objective: To assess the effectiveness of the College's admission and monitoring practices to help students successfully complete their classes and programs. Conclusion: The College's admission and monitoring practices were generally ineffective in helping students complete their classes and programs. Our assessment disclosed reportable conditions regarding the College's retention and recruitment of students and the effectiveness of the College's developmental education courses (Findings 1 and 2). Audit Objective: To assess the College's efforts and methods for evaluating the quality of education provided to students who completed associate degree and certificate programs. Conclusion: The College's efforts to evaluate its education program quality were generally effective. However, our assessment disclosed reportable conditions regarding the College's use of advisory councils and student satisfaction surveys (Findings 3 and 4). Noteworthy Accomplishments: The College's assessment efforts included establishing an institutional effectiveness committee, developing an institutional assessment plan, analyzing student licensure examination results, evaluating occupational program curriculums using the Develop A Curriculum project, and evaluating instructors through student opinion surveys. Audit Objective: To assess the College's methods for evaluating the effectiveness and efficiency of its use of resources for education programs. Conclusion: The College was generally making effective and efficient use of resources for education programs. However, our assessment disclosed a reportable condition related to its minimum class enrollment policy (Finding 5). Audit Objective: To determine the College's compliance with the Legislature's reporting requirements for education programs as described in the appropriations acts and to evaluate any appropriated capital outlay projects. Conclusion: The College was generally in compliance with legislative reporting requirements, but the capital outlay appropriation process did not evaluate the continued relevance of projects submitted for approval. Our assessment disclosed reportable conditions regarding the College's documentation of job training and retraining investment fund and At-Risk Student Success Program expenditure and accomplishment data (Findings 6 and 7). Our assessment also disclosed reportable conditions related to the College's capital outlay project, including its justification, construction billings, and utilization (Findings 8, 9, and 10).

AUDIT SCOPE AND METHODOLOGY	Our audit scope was to examine the program and other records of Glen Oaks Community College for the period May 1, 1992 through April 30, 1995. Our audit was conducted in accordance with Government Auditing Standards issued by the Comptroller General of the United States and, accordingly, included such tests of the records and such other auditing procedures as we considered necessary in the circumstances. The College did not maintain sufficient documentation to support the job training and retraining investment fund and At-Risk Student Success Program grant expenditures and accomplishments. We consider this a scope limitation under Government Auditing Standards. Our methodology included reviewing the College's admission procedures and its procedures for monitoring students' academic progress, including those students referred for developmental courses. We reviewed the College's institutional assessment plan and various evaluation systems used by the College to evaluate the quality of its education programs. We also reviewed the College's practices for monitoring minimum class enrollments. We reviewed student enrollments and analyzed their impact on the costs of operating the College. We examined the qualifications and the College's use of part-time faculty. Also, we reviewed the available program and financial records for the job training and retraining investment fund and the At-Risk Student Success Program grants. Further, we analyzed the program statement, student enrollment, space utilization, and construction cost data as it related to the College's recently completed capital outlay project.

AGENCY RESPONSES	Our audit includes 10 findings and 14 corresponding recommendations. Two of our findings with 3 corresponding recommendations were primarily directed toward the Department of Management and Budget. The preliminary response prepared by the College indicated that it generally agreed with the 11 recommendations directed toward the College.

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