1. Texas Higher Education Coordinating Board

2. Texas Higher Education Coordinating Board Compliance Monitoring Texas Administrators of Continuing Education (TACE) April 20, 2016

4.  CB Compliance Monitoring has statutory definition in SB 215, 83rd Legislative Session  Two areas of Compliance Monitoring Emphasis: Funds allocated by the CB to institutions of higher education – grants, scholarships, loans, work study – used in accordance with laws and rules Data reported by institutions of higher education to the CB, used for funding or policymaking decisions – reported in accordance with laws and rules Compliance Monitoring

5. CB Compliance Monitoring  Audit processes follow professional auditing standards, with well- qualified/trained staff performing Compliance Monitoring Audits at your institution  Audit processes emphasize a risk-based, planning, communication, and disruption-minimizing approach to work  Audit reporting process is multi-staged and inclusive, and results in final report issued to the institution’s President and applicable oversight bodies, that includes the institution’s response to any noted recommendations

6. Compliance Monitoring Process 1. Areas and Selection 2. Notification and Planning 3. Entrance Conference 4. Fieldwork 5. Preliminary Issues Meeting 6. Audit Findings 7. Draft Audit Report 8. Exit Conference 9. Responses and Plans of Action 10. Distribution of Report

7.  The desk review process steps are similar to a site visit but will be performed at the Coordinating Board auditor’s offices rather than on-site.  The scope of the review is narrower than a site visit with a smaller sample size. The results of a desk review could result in a site visit. Desk Reviews

8.  Lack of documentation and/or process  Instructor Qualifications  Contact hours for non-traditional courses  IT Controls – User access and permissions  Tuition not paid by census date  Continuing Education - High School students Issues Noted in Previous Audits/Reviews

9. Texas Higher Education Coordinating Board Discussion & Questions? Mark Poehl – 512-427-6161 mark.poehl@thecb.state.tx.usmark.poehl@thecb.state.tx.us David Mahoney – 512-427-6493 david.mahoney@thecb.state.tx.usdavid.mahoney@thecb.state.tx.us Paul Maeyaert – 512-427-6482paul.maeyaert@thecb.state.tx.uspaul.maeyaert@thecb.state.tx.us