Michigan Office of the
Auditor General

Thomas H. McTavish, C.P.A.
Auditor General
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EXECUTIVE DIGEST #3215095

Gogebic Community College


INTRODUCTION This report contains the results of our performance audit of Gogebic Community College for the period October 1, 1991 through December 31, 1994.

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 Gogebic Community College is a public two-year institution of higher education offering academic, vocational-technical, and community education programs. The college, located in Ironwood on 260 acres, operates under the authority of Sections 389.1 - 389.195 of the Michigan Compiled Laws, commonly known as the Community College Act (Act 331, P.A. 1966).

For the fiscal year ended June 30, 1994, the college reported current fund revenue (general, designated, auxiliary, and restricted funds) of $7,111,338, expenditures and transfers of $8,027,286, and enrollment of 810 full-year equated students. As of December 31, 1994, the college employed 35 full-time faculty, 51 part-time faculty, and 71 administrative and other personnel.


AUDIT OBJECTIVES, CONCLUSIONS, AND NOTEWORTHY ACCOMPLISHMENTS Audit Objective: To assess the college's practices to help students successfully complete their classes and programs.

Conclusion: The college's procedures for admissions and monitoring to ensure students' successful completion of classes and programs were generally effective.

However, the college had not analyzed student academic data to assess the effectiveness and appropriateness of its developmental courses (Finding 1).

Noteworthy Accomplishments: The college requires all first-time students to take reading, writing, and mathematics assessment tests to identify individual student deficiencies. Based on these tests, the college advises students of courses available to improve deficient skills. The college's Academic Choices, Enrichment, and Success Center provides students with four learning support services to promote their success in college. These services include a comprehensive tutorial program, workshops, computer-aided and multimedia instruction, and directed studies.

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 and methods for evaluating the quality of education provided to students who completed associate degree and certificate programs were effective.

Noteworthy Accomplishments: We commend the college for its efforts to develop and use various methods to obtain data and evaluate the quality of its education programs. Examples of methods that the college uses to evaluate program quality include feedback from surveys of faculty, program advisory committees, and graduating, transferring, and non-returning students; monitoring of licensing examination results; and informal feedback from employers of graduates. Audit Objective: To assess the college's methods for evaluating the efficiency of its use of resources for education programs.

Conclusion: The college was generally making efficient use of its resources for education programs. However, the college had not developed policies addressing repetitive course enrollments and minimum class enrollments and their impact on the efficient use of resources (Findings 2 and 3).

Audit Objective: To determine the college's compliance with the Legislature's reporting requirements for education programs and selected capital outlay and special maintenance projects as described in the appropriations acts.

Conclusion: The college was generally in compliance with legislative reporting requirements. However, statutory requirements for job training and retraining investment fund (JTRIF) grants were not complied with in all instances (Finding 4).


AUDIT SCOPE AND METHODOLOGY Our audit scope was to examine the program and other records of Gogebic Community College for the period October 1, 1991 through December 31, 1994. 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.

Our methodology included reviewing the college's procedures for admitting students to the college and for monitoring students' academic progress. We also reviewed performance indicators and various evaluation systems used by the college to evaluate the quality and effectiveness of its education programs. We extracted information from the student record data base to review repetitive course enrollments and low enrollment classes. In addition, we reviewed college program and financial records to determine the college's compliance with legislative reporting requirements.


AGENCY RESPONSES Our audit includes 4 findings and 5 corresponding recommendations. The preliminary response prepared by the college indicated that it generally agreed with our findings and has implemented or will implement most of our recommendations.

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