A REPORT TO THE ARIZONA LEGISLATURE Financial Audit Division Full-Time Equivalent Student Enrollment Report Arizona University System Year Ended June 30, 2015 Debra K. Davenport Auditor General The Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five senators and five representatives. Her mission is to provide independent and impartial information and specific recommendations to improve the operations of state and local government entities. To this end, she provides financial audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and conducts performance audits of school districts, state agencies, and the programs they administer. The Auditor General’s reports are available at: www.azauditor.gov Printed copies of our reports may be requested by contacting us at: Office of the Auditor General 2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333 Arizona University System Full-Time Equivalent Student Enrollment Report Year Ended June 30, 2015 Table of Contents Page Independent Accountants’ Report 1 Full-Time Equivalent Student Enrollment Report 2 Notes to Full-Time Equivalent Student Enrollment Report 3 Independent Accountants’ Report Members of the Arizona State Legislature The Arizona Board of Regents We have examined the accompanying Full-Time Equivalent Student Enrollment Report for the Arizona University System for the year ended June 30, 2015, and the related notes to the report. This report is the collective responsibility of the managements of the three state universities. Our responsibility is to express an opinion on the Full-Time Equivalent Student Enrollment Report based on our examination. Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence supporting the amounts and disclosures in the report and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. The accompanying Full-Time Equivalent Student Enrollment Report was prepared to present the fall and spring semesters’ full-time equivalent student enrollment for the University System for the year ended June 30, 2015, in accordance with the criteria for calculating student enrollment prescribed by Arizona Revised Statutes (A.R.S.) §§15-1661 and 15-1626 as described in Note 1. In our opinion, the Full-Time Equivalent Student Enrollment Report referred to above presents, in all material respects, the University System’s full-time equivalent student enrollment for the year ended June 30, 2015, based on the criteria prescribed by A.R.S. §§15-1661 and 15-1626. Jay Zsorey, CPA Financial Audit Director July 21, 2015 2910 NORTH 44 th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553-0333 • FAX (602) 553-0051 Arizona University System Full-Time Equivalent Student Enrollment Report Year Ended June 30, 2015 Universities Northern Arizona University The University of Arizona Total Arizona University System 25,759 41,351 148,201 182 16 121 319 Adjusted fall semester full-time equivalent student enrollment 80,909 25,743 41,230 147,882 Spring semester full-time equivalent student enrollment 78,951 24,025 38,994 141,970 Less: Spring semester full-time equivalent student enrollment for students who have earned credit hours in excess of the undergraduate credit hour threshold 268 37 195 500 Adjusted spring semester full-time equivalent student enrollment 78,683 23,988 38,799 141,470 Average adjusted fall and spring semesters’ full-time equivalent student enrollment 79,796 24,866 40,015 144,677 Arizona State University Fall semester full-time equivalent student enrollment Less: Fall semester full-time equivalent student enrollment for students who have earned credit hours in excess of the undergraduate credit hour threshold 81,091  See accompanying notes to report. 2 Arizona University System Notes to Full-Time Equivalent Student Enrollment Report Year Ended June 30, 2015 Note 1 - As required by Arizona Revised Statutes (A.R.S.) §15-1661, full-time equivalent student enrollment for each university comprising the Arizona University System is to be reported and audited annually. As prescribed by A.R.S. §15-1661, full-time equivalent student enrollment is calculated by adding the total number of enrolled fall and spring semester credit hours on the 45th day of instruction in 100-level and 200-level credit courses, divided by 15; in 300-level and 400-level credit courses, divided by 12; and in graduate level courses, divided by 10; and then dividing the sum of the full-time equivalent student enrollment for the fall and spring semesters by 2. In addition, as required by A.R.S. §15-1626, full-time equivalent student enrollment is reduced for any student who has earned credit hours in excess of the undergraduate credit hour threshold of 145 hours. The undergraduate credit-hour threshold shall be based on the actual full-time equivalent student enrollment counted on the 45th day after classes begin for the fall and spring semesters. The undergraduate credit hour threshold does not apply to:         Note 2 - Degree programs that require credit hours above the credit-hour threshold. Credits earned in the pursuit of up to two baccalaureate degrees. Credits earned in the pursuit of up to two state-regulated licensures and certificates. Credits earned in the pursuit of a teaching certification. Credits transferred from a private institution of higher education. Credits transferred from an institution of higher education in another state. Credits earned at another institution of higher education, but that are not accepted as transfer credits at the university where the student is currently enrolled. Credits earned by students who enroll at a university under the jurisdiction of the Arizona Board of Regents more than 24 months after the end of the students’ previous enrollment at a public institution of higher education in the State of Arizona. In addition, as required by A.R.S. §15-1661, full-time equivalent student enrollment for only those students who meet the residency requirements prescribed in A.R.S. §15-1802 for each university comprising the Arizona University System is to be reported and audited annually. A summary of the universities’ full-time equivalent student enrollment for only those students who meet the residency requirements follows: Universities Arizona State University Full-time equivalent student enrollment who meet the residency requirement: Fall semester Spring semester 3 The University of Arizona Northern Arizona University 49,799  17,697  26,122 47,120  16,308  24,640 Arizona University System Full-Time Equivalent Student Enrollment Report Year Ended June 30, 2015 State of Arizona Office of the Auditor General