Arizona University System Full-Time Equivalent Student Enrollment Report Year Ended June 30, 2017 A Report to the Arizona Legislature 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 and special reviews of school districts, state agencies, and the programs they administer. The Joint Legislative Audit Committee Senator Bob Worsley, Chair Representative Anthony Kern, Vice Chair Senator Sean Bowie Representative John Allen Senator Judy Burges Representative Rusty Bowers Senator Lupe Contreras Representative Rebecca Rios Senator John Kavanagh Representative Athena Salman Senator Steve Yarbrough (ex officio) Representative J.D. Mesnard (ex officio) Audit Staff Jay Zsorey, Director David Glennon, Manager and Contact Person Contact Information Arizona Office of the Auditor General 2910 N. 44th St. Ste. 410 Phoenix, AZ 85018 (602) 553-0333 www.azauditor.gov TABLE OF CONTENTS Independent accountants’ report 1 Full-time equivalent student enrollment report 3 Notes to full-time equivalent student enrollment report 4 Arizona Auditor General Arizona University System—Full-Time Equivalent Student Enrollment Report | Year Ended June 30, 2017 PAGE i Arizona Auditor General Arizona University System—Full-Time Equivalent Student Enrollment Report | Year Ended June 30, 2017 PAGE ii Independent accountants’ report Members of the Arizona State Legislature The Arizona Board of Regents We have examined the Arizona university system’s full-time equivalent student enrollment in the accompanying report for the year ended June 30, 2017, and the related notes to the report. Each university’s management is responsible for calculating and reporting the university’s student enrollment in accordance with the criteria prescribed by Arizona Revised Statutes (A.R.S.) §§15-1661 and 15-1626 as described in note 1. Our responsibility is to express an opinion on the full-time equivalent student enrollment based on our examination. We conducted our examination in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether the full-time equivalent student enrollment is in accordance with the criteria prescribed by A.R.S. §§15-1661 and 15-1626 in all material respects. An examination involves performing procedures to obtain evidence about the full-time equivalent student enrollment amounts in this report. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of the amounts, whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion. In our opinion, the full-time equivalent student enrollment in the report referred to above is in accordance with the criteria prescribed by A.R.S. §§15-1661 and 15-1626 as described in note 1 in all material respects. Jay Zsorey, CPA Financial Audit Director September 29, 2017 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, 2017 Universities Arizona State University Northern Arizona University The University of Arizona Total Arizona university system 94,111 28,598 42,503 165,212 205 31 54 290 Adjusted fall semester full-time equivalent student enrollment 93,906 28,567 42,449 164,922 Spring semester Spring semester full-time equivalent student enrollment 90,873 26,447 40,791 158,111 Less: Spring semester full-time equivalent student enrollment for students who have earned credit hours in excess of the undergraduate credit hour threshold 304 57 110 471 Adjusted spring semester full-time equivalent student enrollment 90,569 26,390 40,681 157,640 Fall and spring semesters Average adjusted fall and spring semesters’ full-time equivalent student enrollment 92,238 27,479 41,565 161,282 Fall semester 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 See accompanying notes to report. Arizona Auditor General Arizona University System—Full-Time Equivalent Student Enrollment Report | Year Ended June 30, 2017 PAGE 3 Arizona university system Notes to full-time equivalent student enrollment report Year ended June 30, 2017 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 is 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: • • • • • • • • 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. Arizona Auditor General Arizona University System—Full-Time Equivalent Student Enrollment Report | Year Ended June 30, 2017 PAGE 4 Arizona university system Notes to full-time equivalent student enrollment report Year ended June 30, 2017 Note 2 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 each university’s full-time equivalent student enrollment for only those students who meet the residency requirements follows: Fall semester Spring semester Tempe/downtown Phoenix campus West campus East campus Total Arizona State University 42,859 4,628 3,807 51,294 40,818 4,464 3,660 48,942 Northern Arizona University Total Northern Arizona University 19,216 17,712 23,250 2,908 26,158 22,337 2,825 25,162 Arizona State University The University of Arizona Main campus Health Sciences Center Total University of Arizona Arizona Auditor General Arizona University System—Full-Time Equivalent Student Enrollment Report | Year Ended June 30, 2017 PAGE 5