WNCC 2010 Self-Study Report - Western Nebraska Community ...

The College has been in complete compliance on all Financial Statements reports (audits
performed by Countryman and Associates, P.C.) for the past three years, receiving unqualified
auditor reports. The last finding was in 2006, relating to work-study student employment/class
enrollment conflicts, and in 2005, there was a required adjustment to the process for student
budget adjustments. WNCC has procedures in place to address the former findings.
The College’s audit is conducted annually in accordance with Government Auditing Standards
issued by the Comptroller General of the United States and particularly as related to the
requirements described in the U.S. Office of Management and Budget (OMB) Circular A 133
Compliance Supplement. The annual audits focus on specific accounting activities, which are:
1. The certification of reimbursable full-time equivalent (FTE) student enrollment and
reimbursable education unit (REU) as required by Nebraska Statutes. (Audits for the
past two years are included in the materials provided to the evaluation team.) (RR 140)
2. The financial statement review of the College’s finances which includes the Statement of
Net Assets; the Statement of Revenues, Expenses, and changes in Net Assets; and the
Statement of Cash Flows (RR 137).
The auditing agency reports results and any findings to the College administration and the Board of
Governors, and, subsequently, written audit reports are officially accepted by the Board. The
annual reports are maintained by the Dean of Administrative Services.
The Campus Crime Statistics report is compiled by the Institutional Researcher and submitted to
the U.S. Department of Education each year. The results are made available to internal and
external constituents through a pamphlet distributed internally and to students. In compliance with
The Crime Awareness and Campus Security Act of 1990, known as the Jeanne Clery Disclosure of
Campus Security Policy and Campus Crime Statistics Act, or Clery Act, WNCC annually provides
its Campus Safety Report.
The report, titled “2008 WNCC Campus Security and Safety Report,” is available on the website at
http://www.wncc.net/about/consumer_information. The data for the document is available from
Student Services or the U.S. Department of Education website at http://ope.ed.gov/security. The
graduation completion rate report is available from Student Services, as well as the Integrated
Postsecondary Education Data System (IPEDS) of the National Center for Educational Statistics,
accessed by students going to the College Opportunities On-line website and searching for the
institution by name, as well as at http://nces.ed.gov/ipeds to locate the IPEDS Data Feedback
Report 2009. In addition, graduation statistics specifically related to athletes are available in the
annual Western Nebraska Community College Athletic Department Overview report (RR 138).
Students are advised about the location of both of these reports through publication in the WNCC
Catalog 2009-2011(page 38), the Student Planner 2009-2010 (page 13). Electronic copies of the
Campus security and Safety Report can be accessed through the WNCC website by locating
Campus Security link of the A-Z index, then to by clicking on the title 2008 WNCC Campus
Security and Safety Report.
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Western Nebraska Community College