SC Commission on Higher Education

Attachment 7

P&A Meeting

March 20, 2001

Discussion of Status Report on Data Verification Audits

We have completed our first cycle of data verification audits. This process began with Winthrop University in December 1998 and culminated with The Medical University of South Carolina’s response to their audit findings in November 2000.

The EXCEL document attached to this memorandum identifies by institution the indicators reviewed and those where the audit teams had findings. Findings from reports previously approved by the Commission have been “grayed-out”. Findings depicted in bold type are being presented for information to the Commission for the first time.

In many of the audits, the materiality of the findings was not or could not be measured. Accordingly, an “X” has been used to identify findings where there was insufficient information to predict the effect of the variances noted on the scores received by the institutions.

Beginning with the audit of Francis Marion University, an attempt was made to quantify the findings and to measure the effect the revised data would have had on the individual indicator scores reported by the institutions. Accordingly, you will note for audits performed after December 1999, an “M-” has been used to identify a material finding indicating a potential negative change in scoring the indicator, an “M+” has been used to identify a material finding indicating a potential positive change in scoring the indicator, and a lower case “xx” has been used to identify a finding that would not have resulted in a revised indicator score. You will also note instances where a plain “M” has been used. This indicates that, although there were material findings noted, the indicator was “On Cycle” for the period reviewed and was not scored.

Although there have been findings in each of the institutions audited, the aggregate effect of the revised indicator scores has not affected any institution’s ultimate category of performance.

All audit reports are on file in the Office of Planning, Assessment and Performance Funding and are available for review. If you would like to see the narrative comments prepared for each audit, please contact Gary Glenn at (803) 737-3922 or by email at

ENCL: Audit Summary Chart

PA032001.Att7.audit status.doc 1

Audited

Jan, 2000

Aug, 1999

Oct. 2000

Apr, 2000

Findings

XFindings were noted. Quantification of effect was not determined.

xxFindings were noted. Institution’s reported performance was not affected.

MMaterial Findings were noted. Institution’s reported performance would not have changed.

M-Material Findings were noted. Institution’s reported performance would have decreased.

M+Material Findings were noted. Institution’s reported performance would have increased.

PA032001.Att7.audit status.doc 2