Southwestern Community College's Accountability
and Credibility Internal Audit Plan is approved
by the College Board of Trustees. Changes
to the plan are also approved by the College
Board of Trustees. Southwestern Community
College's Extension Education Division consists
of a three county service area. The extension
education faculty for Macon, Jackson, and
Swain Counties and the Qualla Boundary are
supervised by Extension Education Directors.
The senior extension education administrator
is the Vice President for Extension Education
and Economic Development.
|
| 1. |
The Extension Education Director
(or designee) will visit at least fifty (50)
percent of the off-campus classes under their
supervision. Twenty five (25) percent of their
on-campus classes require visitation. Visitations
must be documented.
|
| 2. |
The Extension Education Directors will visit
at least fifty (50) percent of the internet/distance
education classes. The Vice President for
Extension Education and Economic Development
will visit at least ten (10) percent of internet/distance
education classes.
|
| 3. |
Self supporting classes, community services
classes, and classes that meet twelve or fewer
hours are excluded from the visitation requirement.
|
| 4. |
The Vice President for Extension Education
and Economic Development or designee (approved
by the College President) shall visit ten
(10) percent of the off-campus extension education
classes each term. Visits will be made without
prenotification.
|
| 5. |
Southwestern Community College through the
Extension Education office shall maintain
an up-to-date master schedule, including day,
time, and location for all extension education
classes. Directions to all off-campus classes
must be on file in the extension education
office.
|
| 6. |
The Vice President for Extension Education
and Economic Development shall be responsible
for approving the establishment/offering of
all extension education classes consistent
with the mission and role of the Community
College system.
|
| 7. |
The Extension Education Directors will be
responsible for reviewing all extension education
instructor contracts to determine whether
a course has been completed, whether students
are registered in accordance with the contract,
and all documentation has been completed to
clear payment to the instructor.
|
| 8. |
Appropriate forms signed by enrollees (class
receipt forms, class registration forms, etc.)
must be utilized for all extension education
classes.
|
| 9. |
For one unannounced pay period annually,
the Business Office will verify all extension
education instructors’ paychecks.
|
| 10. |
A summary of class visits and any internal
audit exceptions is submitted to the College
President for distribution to the Broad of
Trustees on a bi-annual basis.
|
| 11. |
The NC Community College System Office Program
Auditors will have access to visit all on-line
internet classes.
|
| 12. |
Student Membership Verification
In situations where the class meets physically
with the instructor or other college staff,
student signatures on appropriate forms
(class receipt forms, class registration
forms, etc.) is required for student membership
verification. If the form must be signed
by a teacher (most likely Compensatory Education),
appropriate measures should be taken to
assure that the students are enrolled properly.
In situations where the class does not
meet physically (such as internet or other
distance education courses), one of the
following two criteria is required for student
membership verification:
| Evidence of payment
of the applicable registration fee
by the student. This evidence must
link a specific student’s payment
to the specific class paid for.
In cases where no registration fee
is paid (i.e., the student is 65 or
over, etc.) electronic certification
by the student, such as an electronic
signature on an email, will be required
for student membership verification
in the course. Additionally, FTE for
Distance Education courses is computed
based on 10 percent of content rather
than the 10 percent date. |
| For all classes there
must be evidence of the following: |
| • |
Dates on the contract match the class
dates identified on the roster |
| • |
Memo to cover changes in schedule |
| • |
Students on roster match names on
the class receipt form and computer |
| • |
Entry date of student matches admission
date of the student on the computer |
| • |
Entry date of each student is the
same as the entry date in upper left
corner on class receipt form |
| • |
Each student has a grade |
| • |
Membership hour class has E on date
of entry of student and absences indicated |
| • |
Contact hour classes has E on the
first day of enrollment and hours and
the rest of the time is shown by the
number of hours attended inserted in
the proper box |
| • |
The 10% point of the class is indicated
on the roster and the same date is entered
on the contract on the computer |
| • |
The number of class meetings indicated
on the roster agrees with the number
calculated from the contract |
| • |
Roster is signed by the instructor |
|
