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

implications in decision making on specific issues, and opinions of order pertaining to the handling
of Board matters. In a similar vein, the Board contracts for professional services with a certified
accounting firm that provides consulting services to the College’s financial staff and Board Finance
Committee, professional advice to Board as a decision-making body, and also performs a
comprehensive annual financial and enrollment audit that is presented to the Board. This proactive
approach of using professional legal and auditing services prevents concerns from developing into
much larger issues.
The Board has been sensitive to the need to develop effective communication and positive working
relationships with the President, administrators, faculty, students, and community leaders.
Through the development of special task forces, study committees, and advisory committees, the
Board is able to garner information and opinion from individuals and groups from within the service
area. The Board, however, has adopted the working caveat of requesting all information from the
College organization through the President in order to ensure good organizational communication.
The WNCC Foundation
The integrity of the WNCC Foundation, which operates as a separately incorporated entity, is
upheld through independent auditing procedures on a yearly basis. The most recent auditor’s
report of September 10, 2008, was conducted by Countrymen Associates, P.C. (RR 24). The
Foundation, under new direction in 2008, is undergoing change. The Foundation’s primary mission
is to provide scholarships and program support, and the intent is to work with alumni to identify
spending priorities for Foundation assets, as well as to involve those constituencies in their
fundraising activities. Although the departure of the Foundation director and a delay in hiring a
replacement slowed these efforts somewhat, a new Executive Director has been hired and has
begun to renew efforts. More information appears in Criterion 2 about the structure and function of
the Foundation.
Fiscal Affairs
During the fall of 2008, a new Dean of Administrative Services was hired. This position is directly
responsible for the supervision of WNCC’s fiscal affairs and is governed by the policies and
procedures as listed in the Board Policy Manual (RR 25; RR 26). Yearly audits are filed with the
Nebraska Auditor of Public Accountants in October of each year. Budget revision is done annually
under the direction of the Dean of Administrative Services. WNCC financial statements have been
given an unqualified opinion since 2001. Compliance approvals for major programs (PELL, FWS)
earned unqualified opinions in 2007 and 2008.
In addition to the fiscal budgets, audits are conducted yearly on the Full-time Equivalency (FTE)
numbers submitted for state aid reimbursement. This process begins with each of the six
community colleges sending information to other colleges about its course offerings, including a
coding for class type, credit hours, and reimbursement code (some courses in Nebraska are coded
for higher rates—particularly vocational courses, which count more heavily). The Chief
Instructional Officers get together to review all of the courses, which are then combined into a
master course list. The Chief Financial Officers prepare an audit report compiling the results. The
audit requires a formal vote of approval from them, following the mandated state audit guidelines
for FTE calculation. Results of all audits are sent to the Nebraska Coordinating Commission for
Postsecondary Education.
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Western Nebraska Community College