Board approves internal audit consultancy to analyze recent enrollment trends

The board voted unanimously to add an internal-audit consultancy project to analyze recent enrollment trends, a motion moved by Member Boggess and seconded by Member Booth.

The request followed questions raised about differing enrollment totals published in separate reports — one data view showed 739,793 students while an October 1 count referenced in discussion showed about 677,000. Member Bollinger asked for clarification on the discrepancy; audit staff said they had not yet analyzed the underlying datasets and that the consultancy is intended to provide neutral explanation of what each number represents.

Kevin John, deputy audit executive, told the board that internal audit follows professional standards that allow both assurance (traditional audits) and consultative engagements. "The internal audit ... follows the red book, which are standards promulgated by the ... Institute of Internal Auditors," John said, adding that a consultative product would present interpretation and context rather than findings typical of an assurance audit.

John and audit committee members outlined where the project is likely to fall in the office—s schedule: the audit office is finishing an attendance audit (expected in the coming months) and is actively working on a career and technical education (CTE) audit expected closer to the summer. John said the enrollment consultancy would likely follow those priorities unless the full board reprioritizes the audit plan. John also told members he could deliver initial analysis in "8 to 10 months" if the project is added to the queue.

Member Boggess said constituents prompted the request and that a consultative review by internal audit would help provide clarity. Member Bollinger had asked specifically: "Can you explain the difference between those numbers for, the board members, please?" Audit staff replied they could not explain the discrepancy without first examining the data and that the consultancy is meant to do that work.

The motion before the board was: that "the board approve internal audit staff to provide consultancy services to analyze recent enrollment trends data and add it to the list." After no further discussion, Member Green recorded a yes vote and the chair announced the motion passed unanimously. The board did not set a firm deadline; staff said timing will depend on completion of higher-priority audits and available staffing.

The consultative review is intended to help the board and the public understand what each published figure represents, including counts and descriptive statistics and, if appropriate, any limited inferential analysis to show relationships in the data. No formal audit findings, sanctions, or policy changes were adopted as part of the action; the board simply added the consultancy project to the audit office—s work plan for future prioritization.