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E-3. Organizational Performance Evaluation/Auditing

Value Statements:

  • Austin Community College is committed to the effective use and evaluation of college resources to maximize achievement of the College’s mission.
  • The input of constituencies is a valued part of evaluating College programs and services.
  • The governing board will oversee external auditing services to ensure effective use of public resources.

The President shall ensure that all units of the College are evaluated annually by faculty, staff, and students for effectiveness, efficiency, and policy compliance. The administration shall consider suggestions from faculty, staff and students regarding evaluation format and content. The administration shall publish a report summarizing its analysis of current performance, any improvements it plans, and the feedback it received. The administration shall also provide the Board summaries of the status of activities designed to address any weaknesses previously identified by either this system or by the external auditors, and a list of any atypical major College practices or conditions, with either justifications to retain them or plans for improvement.

The Board shall engage external auditors to conduct the annual financial audit and to perform such other services as may be deemed appropriate by the Board in furtherance of Policy B-6, Monitoring Policy Compliance. The external auditors report directly to the Board of Trustees. The annual financial audit and management letter shall be sent directly by the external auditors to each Trustee as soon as it is completed, with a copy to the President. If completion takes place during the time that the college is not open for business, the materials shall be sent by the External Auditors to each Trustee and the President at their home addresses. Such auditors shall have complete access to any institutional records or information they deem needed for their work. The auditors shall report to the Board any significant inappropriate practices they detect in College activities. The same firm will not be chosen as auditors for more than 5 out of any 10 years.

The Internal Auditor shall provide a quarterly report to the Board of Trustees.

The annual work plan of the Internal Auditor shall be developed by the President in consultation with the Board of Trustees. The President shall provide to the Board a copy of the annual work plan of the Internal Auditor and any other additions in a timely manner.

Trustees with suggestions of activities for review by the Internal Auditor shall provide such suggestions to the College President. The President shall consider all activities suggested by Board members and assign them to the Internal Auditor or to appropriate staff of the College, including the President, or provide a report to the Board providing reasons why the activity is inappropriate for review by a College staff member. The Board of Trustees may assign any such suggested activities to the External Auditor.

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This policy was adopted by the Austin Community College Board of Trustees on March 3, 1997, replacing policies I-11 and I-60. It was amended on June 1, 1998, March 1, 1999, May 1, 2000, August 4, 2003, September 2, 2003, and April 5, 2005. Note: This policy was renumbered from E-4 to E-3 in August 2009 due to resequencing of board policies. The original E-3, Economic Analysis, was changed from E-3 to G-10 on July 9, 2007 as a result of being moved to the newly renamed Group G, District Finances (formerly Budgeting).

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