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REGISTRATION AND ENROLLMENT
OBJECTIVES:
1.To ensure that procedures exist for the timely and accurate process of course enrollments.
2.To ensure that each student has paid the appropriate fees.
3.That the registration process provides the institution with the necessary information it requires to measure and report student activity.
REVIEW:
1.Review the enrollment process from its beginning to the payment of tuition fees at the Bursar's office. Observe the registration process and note any changes in procedure since the last audit.
2.Obtain copies of all forms used in the enrollment, tuition assessment, registration and fee collection processes. Review the procedures for use of these forms with key personnel.
3.Outline and review the controls for course adds and drops.
4.Review the procedures for course withdrawals and refunds.
5.Obtain and review copies of all major reports used by the enrollment office and review to identify potential areas of weakness.
6. Is an organizational chart of the enrollment, admissions and registrar's office available?
7.Are the registration and enrollment functions centralized and controlled by a single officer?
8.Are key employee positions in the registration process identified and clearly defined?
9.Do other departments providing support services to the enrollment process cooperate effectively with the registrar?
10. Is there effective communication between the registrar and such departments as accounting, bursar, accounts receivable, loan collection student financial aid, housing etc.?
11. Is there a registration guide that details all the objectives and regulations to be observed? Is this manual readily available to all?
12. Is there adequate protection of student records from unauthorized access, loss or destruction?
13. Are there adequate controls (financial and academic) that will prevent illegal or improper enrollments?
14. Are fee remissions or exemptions approved in advance by a responsible official and are the procedures for handling these items adequate?
15. Are fee determinations independently verified, or is there some mechanical method of checking to ensure that the correct fees have been assessed?
16.Is the fee assessment function divorced from the cash collection procedure?
17.Are scholarships, fellowships, student loans and general fee deferments approved prior to the registration procedure by an authorized individual?
18.Is the recorded income distribution reconciled to the total cash receipts and are these funds transferred promptly to the appropriate accounts?
19.Is there a clear policy as to how to handle students with outstanding debts?
20.Is there a clear policy on late fees and under what conditions those fees may be assessed, waived, and by whom?
21.Is the withdrawal procedure clearly defined including academic as well as financial considerations?
22. Is there satisfactory compliance with all policies and regulations governing the enrollment process?
23. Select a sample of students who are registered and trace their records to determine the accuracy of the following:
-class codes, scholarships authorized fees assessed .
-trace fees assessments to dairy, cash summaries in Bursar's office and agree to accounting records.
-test fee assessments to final grade reports.
-vouch the validity of scholarship authorizations.
-trace fee deferments to appropriate authorizations and ensure the existence of a repayment plan.
“Fundamentals of Auditing In Higher Education”
Robert N. Clark, Jr., CIA, CBM, Director of Internal Auditing, Georgia Tech