Arizona County Community College Districts and Colleges of Qualifying indian Tribes: full-time equivalent student enrollment report

              Full-Time Equivalent Student Enrollment Report
A REPORT
TO THE
ARIZONA LEGISLATURE
Arizona County Community
College Districts and
Colleges of Qualifying
Indian Tribes
Year Ended June 30, 2002
Financial Audit Division
Debra K. Davenport
Auditor General
The Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five
senators and five representatives. Her mission is to provide independent and impartial information and specific
recommendations to improve the operations of state and local government entities. To this end, she provides financial
audits and accounting services to the state and political subdivisions, investigates possible misuse of public monies, and
conducts performance audits of school districts, state agencies, and the programs they administer.
Copies of the Auditor General’s reports are free.
You may request them by contacting us at:
Office of the Auditor General
2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333
Additionally, many of our reports can be found in electronic format at:
www.auditorgen.state.az.us
ARIZONA COUNTY COMMUNITY COLLEGE DISTRICTS AND
COLLEGES OF QUALIFYING INDIAN TRIBES
Full-Time Equivalent Student Enrollment Report
Year Ended June 30, 2002
Table of Contents Page
Independent Auditors’ Report 1
Full-Time Equivalent Student Enrollment Report 2
Notes to Full-Time Equivalent Student Enrollment Report 3
2910 NORTH 44 th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553 -0333 • FAX (602) 553 -0051
DEBRA K. DAVENPORT, CPA
AUDITOR GENERAL
STATE OF ARIZONA
OFFICE OF THE
AUDITOR GENERAL
WILLIAM THOMSON
DEPUTY AUDITOR GENERAL
Independent Auditors’ Report
Members of the Arizona State Legislature
State Board of Directors for Community Colleges
We have audited the accompanying Full-Time Equivalent Student Enrollment Report for Arizona
county community college districts and colleges of qualifying Indian tribes for the year ended
June 30, 2002. This report is the collective responsibility of the managements of the county
community college districts and colleges of qualifying Indian tribes. Our responsibility is to express
an opinion on the Full-Time Equivalent Student Enrollment Report based on our audit.
We conducted our audit in accordance with U.S. generally accepted auditing standards. Those
standards require that we plan and perform the audit to obtain reasonable assurance about whether
the Full-Time Equivalent Student Enrollment Report is free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the report.
An audit also includes assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall presentation of the Full-Time Equivalent Student
Enrollment Report. We believe that our audit provides a reasonable basis for our opinion.
The accompanying Full-Time Equivalent Student Enrollment Report was prepared to present the
basic actual, additional short-term, open entry/open exit, adult basic education, and skill center
classes' full-time equivalent student enrollment for county community college districts and colleges
of qualifying Indian tribes in accordance with the criteria for calculating student enrollment
prescribed by Arizona Revised Statutes §15-1466.01.
In our opinion, the Full-Time Equivalent Student Enrollment Report referred to above presents fairly,
in all material respects, the county community college districts’ and colleges of qualifying Indian
tribes’ basic actual, additional short-term, open entry/open exit, adult basic education, and skill
center classes' full-time equivalent student enrollment for the year ended June 30, 2002, in
conformity with the criteria prescribed by Arizona Revised Statutes §15-1466.01.
This report is intended solely for the information and use of the addressees and is not intended to be
and should not be used by anyone other than these specified parties. However, this report is a
matter of public record, and its distribution is not limited.
Dennis L. Mattheisen, CPA
Financial Audit Director
August 20, 2002
ARIZONA COUNTY COMMUNITY COLLEGE DISTRICTS AND
COLLEGES OF QUALIFYING INDIAN TRIBES
Full-Time Equivalent Student Enrollment Report
Year Ended June 30, 2002
Full-Time Equivalent Student Enrollment
Additional
Short-term and Adult
Basic Open Entry/ Basic Skill
Actual Open Exit Education Center Total
County Community College Districts:
Cochise 2,282 1,188 127 3,597
Coconino 1,335 230 1,565
Graham 2,769 582 6 3,357
Maricopa 43,329 13,689 1,485 1,276 59,779
Mohave 1,884 373 2,257
Navajo 2,066 508 2,574
Pima (Note 2) 13,085 4,087 1,323 532 19,027
Pinal 2,326 1,098 3,424
Yavapai 2,433 621 51 5 3,110
Yuma/La Paz 3,007 750 35 91 3,883
Total County Community
College Districts 74,516 23,126 3,027 1,904 102,573
Tribal Colleges:
Diné College 812 172 984
Tohono O'odham (Note 2) 51 13 64
Total 75,379 23,311 3,027 1,904 103,621
See accompanying notes to report.
2
3
ARIZONA COUNTY COMMUNITY COLLEGE DISTRICTS AND
COLLEGES OF QUALIFYING INDIAN TRIBES
Notes to Full-Time Equivalent Student Enrollment Report
Year Ended June 30, 2002
Note 1 - The Full-Time Equivalent Student Enrollment Report is used to allocate state
appropriations among the various Arizona county community college districts in
accordance with Arizona Revised Statutes (A.R.S.) §15-1466. In addition, the report is
used to allocate revenues collected under A.R.S. §§42-5010(G) and 42-5155(D) to the
districts and to the community colleges that are owned, operated, or chartered by a
qualifying Indian Tribe in accordance with A.R.S. §42-5029.
Note 2 - Tohono O’odham Community College (TOCC) and the Pima County Community
College District (District) entered into an agreement for joint educational programs and
student services that are sponsored by the District under its accreditation. Students
registered at TOCC are co-enrolled at the District. The total amount of full-time student
enrollment (FTSE) reported for the TOCC is also included in the FTSE amounts reported
for the District.